<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:currency="http://xbrl.sec.gov/currency/2022"
  xmlns:dei="http://xbrl.sec.gov/dei/2022"
  xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:sid="http://sid/20221231"
  xmlns:srt="http://fasb.org/srt/2022"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xhtml="http://www.w3.org/1999/xhtml"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="sid-20221231.xsd" xlink:type="simple"/>
    <context id="From2022-01-01to2022-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_dei_BusinessContactMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:BusinessContactMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:PaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CapitalReserveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_MiscellaneousOtherReservesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:MiscellaneousOtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_NoncontrollingInterestsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-10-07_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-10-07</instant>
        </period>
    </context>
    <context id="AsOf2022-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2022-07-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-22_custom_CompanhiaFlorestaldoBrasilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaFlorestaldoBrasilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-22</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_BRL">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_currency_BRL">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_EUR">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:EUR</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_BRL_custom_BrazilianCentralBankMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:BrazilianCentralBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_currency_BRL_custom_BrazilianCentralBankMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:BRL</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:BrazilianCentralBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SantaAnaEnergeticaAndTopazioEnergeticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:SantaAnaEnergeticaAndTopazioEnergeticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EstadualdeGeracaodeEnergiaEletricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:EstadualdeGeracaodeEnergiaEletricaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:EquityInterestsIssuedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquityInterestsIssued1Member_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:EquityInterestsIssued1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="From2022-09-012022-09-06">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-09-01</startDate>
            <endDate>2022-09-06</endDate>
        </period>
    </context>
    <context id="From2022-06-012022-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-06-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-09-282022-10-02">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-09-28</startDate>
            <endDate>2022-10-02</endDate>
        </period>
    </context>
    <context id="From2021-09-012021-09-30_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="From2022-09-012022-09-06_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-09-01</startDate>
            <endDate>2022-09-06</endDate>
        </period>
    </context>
    <context id="AsOf2021-09-30_custom_ClinkerMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:ClinkerMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="AsOf2021-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="From2022-08-012022-08-31_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-08-01</startDate>
            <endDate>2022-08-31</endDate>
        </period>
    </context>
    <context id="From2022-10-012022-10-07_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-10-01</startDate>
            <endDate>2022-10-07</endDate>
        </period>
    </context>
    <context id="AsOf2021-08-31_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-08-31</instant>
        </period>
    </context>
    <context id="AsOf2021-08-31_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-08-31</instant>
        </period>
    </context>
    <context id="AsOf2021-08-31_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-08-31</instant>
        </period>
    </context>
    <context id="AsOf2021-08-31_custom_ElizabethMineracaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-08-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ElizabethCimentosAndElizabethMineracaoMember203024203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-08-012021-08-31_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-08-01</startDate>
            <endDate>2021-08-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-08-31_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-08-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProformaAdjustmentMember_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:ProformaAdjustmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipmentMember_custom_MetalgraficaLguacuS.AMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:MetalgraficaLguacuS.AMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_SantaAnaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferredMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SantaAnaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_TopazioEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferredMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:TopazioEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SantaAnaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SantaAnaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TopazioEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:TopazioEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-06-012022-06-30_custom_CSNCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-06-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="From2022-06-012022-06-30_custom_CSNEnergiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNEnergiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-06-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SantaAnaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_SantaAnaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SantaAnaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SantaAnaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:TopazioEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_TopazioEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:TopazioEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:TopazioEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessPropertyPlantAndEquipment1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmount1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmount1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustments1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustments1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValue1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValue1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_IntangibleAssets1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:IntangibleAssets1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustments2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustments2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValue2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValue2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmountOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmountOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferred1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-10-012022-10-21_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-10-01</startDate>
            <endDate>2022-10-21</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessInvestmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessInvestmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_IntangibleAssetsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:IntangibleAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmoun1tMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmoun1tMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustments1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustments1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValue1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValue1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmountOneMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmountOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueOneMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:EstadualDeGeracaoDeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferredMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2021-09-012021-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessPropertyPlantAndEquipment1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessMiningRightsMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessMiningRightsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessTrademarksMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessTrademarksMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessSoftwaresMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessSoftwaresMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmountOneMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmountOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueOneMember_custom_CSNCimentosBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferred1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember203026406">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessPropertyPlantAndEquipment1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmount1Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmount1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustments1Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustments1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValue1Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValue1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_IntangibleAssets1Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:IntangibleAssets1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustments2Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustments2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValue2Member_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValue2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CarryingAmountOneMember_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:CarryingAmountOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueOneMember_custom_CompanhiaEnergeticaChapecoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferredMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferredMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferredMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferred1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferred1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:AssetsTransferred1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:EquityInterestsIssuedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:EquityInterestsIssuedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessPropertyPlantAndEquipment1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">ifrs-full:CarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:FairValueAdjustmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:TotalFairValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessMiningRightsMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessMiningRightsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BusinessLicensesMember_custom_ElizabethCimentosAndElizabethMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BusinessCombinationsAxis">sid:BusinessLicensesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ElizabethCimentosAndElizabethMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BRMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:BRMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_BRMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:BRMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AbroadMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:AbroadMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AbroadMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:AbroadMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InvestmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:InvestmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_InvestmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:InvestmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_UsiminasSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:UsiminasSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_UsiminasSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:UsiminasSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:BondMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_BondMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:BondMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_CountryOfDomicileMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_CountryOfDomicileMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:CountryOfDomicileMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_ForeignCountriesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_ForeignCountriesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_RelatedPartieMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:RelatedPartieMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_RelatedPartieMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:RelatedPartieMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_CurrentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:CurrentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_CurrentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:CurrentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanThreeMonthsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanThreeMonthsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:ThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:PastDueStatusAxis">ifrs-full:LaterThanThreeMonthsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FinishedGoodsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:FinishedGoodsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FinishedGoodsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:FinishedGoodsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_WorkInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:WorkInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_WorkInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:WorkInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_RawMaterialsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:RawMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_RawMaterialsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:RawMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_StoreoomSuppliesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:StoreoomSuppliesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_StoreoomSuppliesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:StoreoomSuppliesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdvancesToSuppliersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:AdvancesToSuppliersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AdvancesToSuppliersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:AdvancesToSuppliersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProvisionForLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:ProvisionForLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ProvisionForLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:ProvisionForLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_StateValueAddedTaxMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:StateValueAddedTaxMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_StateValueAddedTaxMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:StateValueAddedTaxMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BrazilianFederalContributionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:BrazilianFederalContributionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_BrazilianFederalContributionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:BrazilianFederalContributionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherTaxesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:OtherTaxesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherTaxesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:OtherTaxesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-09-24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2021-09-24</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JudicialDepositsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:JudicialDepositsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JudicialDepositsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:JudicialDepositsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PrepaidExpensesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:PrepaidExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PrepaidExpensesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:PrepaidExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PrepaidExpensesWithSeaFreightMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:PrepaidExpensesWithSeaFreightMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ActuarialAssetRelatedPartyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:ActuarialAssetRelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ActuarialAssetRelatedPartyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:ActuarialAssetRelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SecuritiesHeldForTradingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:SecuritiesHeldForTradingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SecuritiesHeldForTradingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:SecuritiesHeldForTradingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LoansWithRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:LoansWithRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoansWithRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:LoansWithRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherReceivablesFromRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:OtherReceivablesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherReceivablesFromRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:OtherReceivablesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DividendsReceivableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DividendsReceivableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DebitOfEmployeesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:DebitOfEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DebitOfEmployeesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:DebitOfEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ReceivablesByIndemnityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:ReceivablesByIndemnityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ReceivablesByIndemnityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:ReceivablesByIndemnityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:OtherMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">sid:OtherMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CentraisEletricasBrasileirasSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CentraisEletricasBrasileirasSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNIslandsVIICorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNIslandsVIICorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNIslandsVIICorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNIslandsVIICorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNInovaVenturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNInovaVenturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNInovaVenturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNInovaVenturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNIslandsXIICorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNIslandsXIICorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNIslandsXIICorpMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNIslandsXIICorpMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNSteelSLUMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNSteelSLUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNSteelSLUMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNSteelSLUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TdBBSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TdBBSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TdBBSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TdBBSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SepetibaTeconSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SepetibaTeconSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SepetibaTeconSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SepetibaTeconSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MineriosNacionalSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MineriosNacionalSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MineriosNacionalSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MineriosNacionalSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaFlorestaldoBrasilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaFlorestaldoBrasilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CompanhiaFlorestaldoBrasilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaFlorestaldoBrasilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EstanhoDeRondoniaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:EstanhoDeRondoniaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_EstanhoDeRondoniaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:EstanhoDeRondoniaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaMetalurgicaPradaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaMetalurgicaPradaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CompanhiaMetalurgicaPradaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaMetalurgicaPradaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMineracaoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMineracaoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNMineracaoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMineracaoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNEnergiaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNEnergiaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNEnergiaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNEnergiaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FTLFerroviaTransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FTLFerroviaTransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_FTLFerroviaTransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FTLFerroviaTransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_NordesteLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:NordesteLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_NordesteLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:NordesteLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNInovaLtdMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNInovaLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNInovaLtdMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNInovaLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNCimentosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNCimentosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNCimentosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNCimentosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BerkeleyParticipacoesEEmpreendimentosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:BerkeleyParticipacoesEEmpreendimentosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_BerkeleyParticipacoesEEmpreendimentosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:BerkeleyParticipacoesEEmpreendimentosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNInovaSolucoesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNInovaSolucoesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNInovaSolucoesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNInovaSolucoesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNParticipacoesIMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNParticipacoesIMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CirculaMaisServicosDeIntermediacaoComercialSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CirculaMaisServicosDeIntermediacaoComercialSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CirculaMaisServicosDeIntermediacaoComercialSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CirculaMaisServicosDeIntermediacaoComercialSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNParticipacoesIIIMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesIIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNParticipacoesIIIMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesIIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNParticipacoesIVMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesIVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNParticipacoesIVMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesIVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNParticipacoesVMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNParticipacoesVMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNParticipacoesVMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LusosiderProjectosSiderurgicosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:LusosiderProjectosSiderurgicosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LusosiderProjectosSiderurgicosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:LusosiderProjectosSiderurgicosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LusosiderAcosPlanosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:LusosiderAcosPlanosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LusosiderAcosPlanosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:LusosiderAcosPlanosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNResourcesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNResourcesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNResourcesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNResourcesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaBrasileiraDeLatasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaBrasileiraDeLatasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CompanhiaBrasileiraDeLatasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaBrasileiraDeLatasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaDeEmbalagensMetalicasMMSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaDeEmbalagensMetalicasMMSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CompanhiaDeEmbalagensMetalicasMMSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaDeEmbalagensMetalicasMMSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaDeEmbalagensMetalicasMTMMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaDeEmbalagensMetalicasMTMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CompanhiaDeEmbalagensMetalicasMTMMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaDeEmbalagensMetalicasMTMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNSteelHoldings1SLUMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNSteelHoldings1SLUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNSteelHoldings1SLUMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNSteelHoldings1SLUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNProductosSiderurgicosSLMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNProductosSiderurgicosSLMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNProductosSiderurgicosSLMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNProductosSiderurgicosSLMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_StalhwerkThuringenGmbHMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:StalhwerkThuringenGmbHMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_StalhwerkThuringenGmbHMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:StalhwerkThuringenGmbHMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNSteelSectionsPolskaSpZooMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNSteelSectionsPolskaSpZooMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNSteelSectionsPolskaSpZooMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNSteelSectionsPolskaSpZooMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMiningHoldingSLUMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningHoldingSLUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNMiningHoldingSLUMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningHoldingSLUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMiningGmbHMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningGmbHMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNMiningGmbHMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningGmbHMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMiningAsiaLimitedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningAsiaLimitedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNMiningAsiaLimitedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningAsiaLimitedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LusosiderIbericaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:LusosiderIbericaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LusosiderIbericaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:LusosiderIbericaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMiningPortugalUnipessoalLdaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningPortugalUnipessoalLdaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNMiningPortugalUnipessoalLdaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMiningPortugalUnipessoalLdaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaSiderurgicaNacionalLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaSiderurgicaNacionalLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CompanhiaSiderurgicaNacionalLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaSiderurgicaNacionalLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ElizabethCimentosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ElizabethCimentosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ElizabethCimentosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ElizabethCimentosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ElizabethMineracaoLtdaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ElizabethMineracaoLtdaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ElizabethMineracaoLtdaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ElizabethMineracaoLtdaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SantaAnaEnergeticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SantaAnaEnergeticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TopazioEnergeticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TopazioEnergeticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BrasilCentralEnergiaLtdaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:BrasilCentralEnergiaLtdaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CirculaMaisServicoDeIntermediacaoComercialSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CirculaMaisServicoDeIntermediacaoComercialSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203032062">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MetalgraficaIguacuSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MetalgraficaIguacuSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember203032093">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaEnergeticaChapecoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdeVeraCruzSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdeVeraCruzSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdeCurupiraSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdeCurupiraSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdePovoNovoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdePovoNovoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ItaEnergeticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ItaEnergeticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ItaEnergeticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ItaEnergeticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ConsorcioDaUsinaHidreletricaDeIgarapavaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ConsorcioDaUsinaHidreletricaDeIgarapavaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ConsorcioDaUsinaHidreletricaDeIgarapavaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ConsorcioDaUsinaHidreletricaDeIgarapavaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MRSLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MRSLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MRSLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MRSLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AcerosDelOrinocoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:AcerosDelOrinocoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_AcerosDelOrinocoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:AcerosDelOrinocoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquimacSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_EquimacSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MRSLogisticaSA1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MRSLogisticaSA1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MRSLogisticaSA1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MRSLogisticaSA1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ArvediMetalferDoBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ArvediMetalferDoBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ArvediMetalferDoBrasilSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ArvediMetalferDoBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdaLagoaEnergiaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdaLagoaEnergiaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_JaguariEnergeticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:JaguariEnergeticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ChapecoenseGeracaoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ChapecoenseGeracaoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ParquesEolicosPalmaresSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ParquesEolicosPalmaresSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdoLitoralEnergiaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdoLitoralEnergiaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdosIndiosEnergiaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdosIndiosEnergiaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEnergeticaRiodasAntasCeranMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CompanhiaEnergeticaRiodasAntasCeranMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VentosdoSulSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VentosdoSulSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FozChapecoEnergiaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FozChapecoEnergiaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DiplicIIPrivateCreditBalancedMutualFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:DiplicIIPrivateCreditBalancedMutualFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DiplicIIPrivateCreditBalancedMutualFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:DiplicIIPrivateCreditBalancedMutualFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CaixaVerticePrivateCreditBalancedMutualFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CaixaVerticePrivateCreditBalancedMutualFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CaixaVerticePrivateCreditBalancedMutualFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CaixaVerticePrivateCreditBalancedMutualFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VR1PrivateCreditBalancedMutualFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VR1PrivateCreditBalancedMutualFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_VR1PrivateCreditBalancedMutualFundMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:VR1PrivateCreditBalancedMutualFundMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MRSLogisticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MRSLogisticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MRSLogisticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FairValueMRSMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueMRSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueMRSMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueMRSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FairValueMRSAmortizationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueMRSAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FairValueMRSAmortizationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueMRSAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueMRSAmortizationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueMRSAmortizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FairValueTransnordestinaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueTransnordestinaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FairValueTransnordestinaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueTransnordestinaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueTransnordestinaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueTransnordestinaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ArvediMetalferdoBrasilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ArvediMetalferdoBrasilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ArvediMetalferdoBrasilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ArvediMetalferdoBrasilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ArvediMetalferdoBrasilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ArvediMetalferdoBrasilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EquimacSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquimacSAMember203032953">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EquimacSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_IndirectInterestInAffiliatesCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:IndirectInterestInAffiliatesCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_IndirectInterestInAffiliatesCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:IndirectInterestInAffiliatesCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_IndirectInterestInAffiliatesCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:IndirectInterestInAffiliatesCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FairValueIndirectParticipationCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueIndirectParticipationCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FairValueIndirectParticipationCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueIndirectParticipationCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueIndirectParticipationCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueIndirectParticipationCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FairValueAmortizationIndirectParticipationCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueAmortizationIndirectParticipationCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FairValueAmortizationIndirectParticipationCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueAmortizationIndirectParticipationCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueAmortizationIndirectParticipationCEEEGMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:FairValueAmortizationIndirectParticipationCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EquityInterestsEvaluatedByTheCostMethodMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquityInterestsEvaluatedByTheCostMethodMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquityInterestsEvaluatedByTheCostMethodMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquityInterestsEvaluatedByTheCostMethodMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EquityInterestsEvaluatedByTheCostMethodMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquityInterestsEvaluatedByTheCostMethodMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_InvestmentsAtFairValueThroughProfitOrLossMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:InvestmentsAtFairValueThroughProfitOrLossMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InvestmentsAtFairValueThroughProfitOrLossMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:InvestmentsAtFairValueThroughProfitOrLossMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_InvestmentsAtFairValueThroughProfitOrLossMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:InvestmentsAtFairValueThroughProfitOrLossMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherParticipationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:OtherParticipationsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OtherParticipationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:OtherParticipationsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherParticipationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:OtherParticipationsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TotalShareholdingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TotalShareholdingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TotalShareholdingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TotalShareholdingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalShareholdingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TotalShareholdingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MRSLogisticaSAMember203034140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:MRSLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MRSLogisticaSAMember203034156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:MRSLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203034171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203034187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ArvediMetalferDoBrasilSAMember203034187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:ArvediMetalferDoBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ArvediMetalferDoBrasilSAMember203034203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:ArvediMetalferDoBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquimacSAMember203034218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_EquimacSAMember203034218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AmortizatedAtFairValueInvestmentInMRSMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfFinancialAssetsAxis">sid:AmortizatedAtFairValueInvestmentInMRSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_AmortizatedAtFairValueInvestmentInMRSMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfFinancialAssetsAxis">sid:AmortizatedAtFairValueInvestmentInMRSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OtherInvestmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:OtherInvestmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OtherInvestmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:OtherInvestmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-03-012021-03-23_custom_FTLFerroviaTransnordestinaLogisticaSAMember_ifrs-full_BottomOfRangeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FTLFerroviaTransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-23</endDate>
        </period>
    </context>
    <context id="From2021-03-012021-03-23_custom_FTLFerroviaTransnordestinaLogisticaSAMember_ifrs-full_TopOfRangeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FTLFerroviaTransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-23</endDate>
        </period>
    </context>
    <context id="From2022-10-012022-10-21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-10-01</startDate>
            <endDate>2022-10-21</endDate>
        </period>
    </context>
    <context id="From2022-12-012022-12-15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-15</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember203034562">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-02-012021-02-17_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-02-17</endDate>
        </period>
    </context>
    <context id="From2021-02-012021-02-17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-02-17</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNMineracaoMember203034812">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-03-012021-03-31_custom_CSNMineracaoMember_custom_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:CommonStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-03-012021-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-03-012021-03-31_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-03-31_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="From2021-03-012021-03-31_custom_CSNMineracaoMember203034968">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:InvestmentPropertyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:InvestmentPropertyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FirstProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FirstProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FirstProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:FirstProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SecondProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SecondProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SecondProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SecondProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SecondProgramsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SecondProgramsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SecondProgramsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:SecondProgramsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ThirdProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:ThirdProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis">ifrs-full:PreviouslyStatedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis">ifrs-full:PreviouslyStatedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MRSLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ItaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ItaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MRSLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ItaEnergeticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ItaEnergeticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaSA3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ItaEnergetica3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ItaEnergetica3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:MRSLogisticaSA3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_EquimacSAMember203036937">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:EquimacSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ItaEnergetica3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ItaEnergetica3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CashFlowProjectionOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:MeasurementOfRecoverableValueAxis">sid:CashFlowProjectionOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CashFlowProjectionTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:MeasurementOfRecoverableValueAxis">sid:CashFlowProjectionTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CashFlowProjectionThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:MeasurementOfRecoverableValueAxis">sid:CashFlowProjectionThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CashFlowProjectiFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:MeasurementOfRecoverableValueAxis">sid:CashFlowProjectiFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ConsolidatedTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfInvestmentPropertyAxis">sid:ConsolidatedTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_LandMember203039015">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_BuildingsMember203039015">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_LandMember203039343">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_LandMember203039906">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_BuildingsMember203039937">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_LandMember203040375">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LandMember203040828">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_BuildingsMember203040843">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ConstructionInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_FixturesAndFittingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:FixturesAndFittingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember203041640">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember203041718">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember203042125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember203042203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember203042609">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:BuildingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:MachineryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:OtherPropertyPlantAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember203042718">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">ifrs-full:RightofuseAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GoodwillMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_BrandNamesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_LicencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_OtherIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GoodwillMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_BrandNamesMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_LicencesMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_OtherIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GoodwillMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_LicencesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_GoodwillMember_custom_AdjustmentForAccumulatedRecoverableValueMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">sid:AdjustmentForAccumulatedRecoverableValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_AdjustmentForAccumulatedRecoverableValueMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">sid:AdjustmentForAccumulatedRecoverableValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_BrandNamesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_OtherIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_LicencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_GoodwillMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_BrandNamesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_LicencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_BrandNamesMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_LicencesMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_LicencesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_AdjustmentForAccumulatedRecoverableValueMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">sid:AdjustmentForAccumulatedRecoverableValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AdjustmentForAccumulatedRecoverableValueMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">sid:AdjustmentForAccumulatedRecoverableValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_BrandNamesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_OtherIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_LicencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_BrandNamesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LicencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherIntangibleAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_BrandNamesMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LicencesMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:GrossCarryingAmountMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:OtherIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:CustomerrelatedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:TechnologybasedIntangibleAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_BrandNamesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LicencesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">ifrs-full:AccumulatedDepreciationAndAmortisationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:LicencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_AdjustmentForAccumulatedRecoverableValueMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">sid:AdjustmentForAccumulatedRecoverableValueMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdjustmentForAccumulatedRecoverableValueMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis">sid:AdjustmentForAccumulatedRecoverableValueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_PackagingMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:PackagingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_PackagingMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:PackagingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PackagingMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:PackagingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PackagingMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:PackagingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_LongStelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:LongStelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_LongStelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:LongStelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_BrandNamesMember_custom_LongStelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:LongStelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_BrandNamesMember_custom_LongStelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:BrandNamesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:LongStelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LongStelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:LongStelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LongStelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:LongStelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_MiningMember_custom_MinningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:MiningMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MinningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_MiningMember_custom_MinningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:MiningMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MinningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MiningMember_custom_MinningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:MiningMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MinningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MiningMember_custom_MinningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:MiningMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MinningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherSteelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherSteelMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">ifrs-full:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherSteelMember_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherSteelMember_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis">sid:OtherSteelMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2019-11-012019-11-29_custom_CKTRBrasilServicosLtdMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:CKTRBrasilServicosLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2019-11-29</endDate>
        </period>
    </context>
    <context id="From2019-11-012019-11-29_custom_CSNMineracaoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMineracaoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2019-11-29</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PackagingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:PackagingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OtherSteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:OtherSteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FlatSteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:FlatSteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FlatSteel1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:FlatSteel1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LogisticMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:LogisticMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_Packaging1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:Packaging1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PackagingMember_ifrs-full_BottomOfRangeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:PackagingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PackagingMember_ifrs-full_TopOfRangeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis">sid:PackagingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_PrepaymentMember_custom_VariableInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:PrepaymentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:VariableInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_PrepaymentMember_custom_VariableInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:PrepaymentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:VariableInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_BondsPerpetualBondsAndACCMember_custom_FixedInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:BondsPerpetualBondsAndACCMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:FixedInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_BondsPerpetualBondsAndACCMember_custom_FixedInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:BondsPerpetualBondsAndACCMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:FixedInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_FacilityMember_custom_FixedInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:FacilityMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:FixedInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_FacilityMember_custom_FixedInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:FacilityMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:FixedInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ForeignCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember_custom_VariableInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:BNDESFINAMEDebenturesNCEAndCCBMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:VariableInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember_custom_VariableInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:BNDESFINAMEDebenturesNCEAndCCBMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:VariableInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LocalCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LocalCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PrepaymentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:PrepaymentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondsPerpetualBondsACCAndFacilityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:BondsPerpetualBondsACCAndFacilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DebenturesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:DebenturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BNDESFINAMEDebenturesNCEAndCCBMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">sid:BNDESFINAMEDebenturesNCEAndCCBMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanTwoYearsAndNotLaterThanThreeYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanTwoYearsAndNotLaterThanThreeYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanTwoYearsAndNotLaterThanThreeYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanTwoYearsAndNotLaterThanThreeYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanTwoYearsAndNotLaterThanThreeYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanTwoYearsAndNotLaterThanThreeYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanThreeYearsAndNotLaterThanFourYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanThreeYearsAndNotLaterThanFourYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanThreeYearsAndNotLaterThanFourYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanThreeYearsAndNotLaterThanFourYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanThreeYearsAndNotLaterThanFourYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanThreeYearsAndNotLaterThanFourYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanFourYearsAndNotLaterThanFiveYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFourYearsAndNotLaterThanFiveYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanFourYearsAndNotLaterThanFiveYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFourYearsAndNotLaterThanFiveYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanFourYearsAndNotLaterThanFiveYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFourYearsAndNotLaterThanFiveYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanFiveYearsAndNotLaterThanSixYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFiveYearsAndNotLaterThanSixYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanFiveYearsAndNotLaterThanSixYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFiveYearsAndNotLaterThanSixYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanSixYearsAndNotLaterThanSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSixYearsAndNotLaterThanSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanSixYearsAndNotLaterThanSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSixYearsAndNotLaterThanSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanFiveYearsAndNotLaterThanSixYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFiveYearsAndNotLaterThanSixYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanSevenYearsAndNotLaterThanSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSevenYearsAndNotLaterThanSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanSevenYearsAndNotLaterThanSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSevenYearsAndNotLaterThanSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanSixYearsAndNotLaterThanSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSixYearsAndNotLaterThanSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_AfterSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:AfterSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NationalCurrencyMember_custom_AfterSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:NationalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:AfterSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanSevenYearsAndNotLaterThanSevenYears1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSevenYearsAndNotLaterThanSevenYears1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CashAndCashEquivalantMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:CashAndCashEquivalantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CashAndCashEquivalantMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:CashAndCashEquivalantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ShortTermInvestmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ShortTermInvestmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ShortTermInvestmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ShortTermInvestmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:DividendsAndInterestOnEquityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DividendsAndInterestOnEquityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:DividendsAndInterestOnEquityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TradingSecuritiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradingSecuritiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TradingSecuritiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradingSecuritiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember203050125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:InvestmentPropertyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember203050171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:InvestmentPropertyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherTradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherTradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherTradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherTradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CompulsoryLoanEletrobrasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:CompulsoryLoanEletrobrasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CompulsoryLoanEletrobrasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:CompulsoryLoanEletrobrasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ReceivablesByIndemnityMember203050296">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ReceivablesByIndemnityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ReceivablesByIndemnityMember203050296">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ReceivablesByIndemnityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LoansRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoansRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoansRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoansRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_InvestmentProperty1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:InvestmentProperty1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_InvestmentProperty1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:InvestmentProperty1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BorrowingsAndFinancingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_BorrowingsAndFinancingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LeasesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:LeasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LeasesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:LeasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesDraweeRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TradePayablesDraweeRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesDraweeRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_DerivativesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_DerivativesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FinancialInvestmentesMember_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FinancialInvestmentesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FinancialInvestmentesMember_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FinancialInvestmentesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TradingSecuritiesMember_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradingSecuritiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TradingSecuritiesMember_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradingSecuritiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:InvestmentPropertyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:InvestmentPropertyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_Level1OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level1OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_Level2OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level2OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_DerivativesMember_ifrs-full_Level2OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level2OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_Level2OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level2OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_Level2OfFairValueHierarchyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LevelsOfFairValueHierarchyAxis">ifrs-full:Level2OfFairValueHierarchyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_custom_CashAndCashEquivalentsOverseasMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:CashAndCashEquivalentsOverseasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_custom_CashAndCashEquivalentsOverseasMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:CashAndCashEquivalentsOverseasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_ifrs-full_TradeReceivablesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_ifrs-full_TradeReceivablesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_custom_FinancialInvestmentsMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_custom_FinancialInvestmentsMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_custom_BorrowingsAndFinancingMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_custom_BorrowingsAndFinancingMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_custom_TradePayablesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:TradePayablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_custom_TradePayablesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:TradePayablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_custom_OthersMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OthersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_custom_OthersMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OthersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_ifrs-full_CurrencySwapContractMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CurrencySwapContractMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember_ifrs-full_CurrencySwapContractMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CurrencySwapContractMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember_custom_ExchangeRateSwapMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:ExchangeRateSwapMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_USMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EURMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:EURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EURMember_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:EURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EURMember_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:EURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EURMember_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:EURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USDXEURMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USDXEURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USDXEURMember_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USDXEURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USDXEURMember_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USDXEURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_USDXEURMember_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">sid:USDXEURMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:GrossExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_currency_USD_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:GrossExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ProbableScenarioMember_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:GrossExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIMember_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:GrossExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIIMember_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:GrossExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_currency_USD_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ProbableScenarioMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIIMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_currency_USD_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapRealDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_currency_USD_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapRealDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ProbableScenarioMember_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:ExchangeRateSwapRealDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIMember_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:ExchangeRateSwapRealDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIIMember_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:ExchangeRateSwapRealDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_currency_USD_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:NetExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_currency_USD_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:NetExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ProbableScenarioMember_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:NetExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIMember_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:NetExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ScenarioIIMember_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:NetExchangePositionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CDIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:CDIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CDIMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:CDIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CDIMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:CDIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TJLPMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:TJLPMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TJLPMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:TJLPMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TJLPMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:TJLPMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LondonInterbankOfferedRateLIBOROneMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LondonInterbankOfferedRateLIBOROneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LondonInterbankOfferedRateLIBOROneMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LondonInterbankOfferedRateLIBOROneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LondonInterbankOfferedRateLIBOROneMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LondonInterbankOfferedRateLIBOROneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SELICMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:SELICMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SELICMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:SELICMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SELICMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:SELICMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CDIMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:CDIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TJLPMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:TJLPMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LIBORMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LIBORMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LIBORMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LIBORMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LIBORMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LIBORMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LIBORMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:LIBORMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SELICMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:VariableInterestRateAxis">sid:SELICMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:InterestRateRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SettledDate1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate6Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate7Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate8Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate8Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SettledDate9Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:SettledDate9Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MovementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:MovementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_RealizationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:RealizationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDateMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDateMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDateMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDateMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate4Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate4Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate4Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate5Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate5Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:MaturityDate5Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProbableScenarioMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesSixMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesSixMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondsandExportprepaymentsinUSMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondsandExportprepaymentsinUSMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondsandExportprepaymentsinUSOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondsandExportprepaymentsinUSOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesSevenMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:BondThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:AdvanceOnForeignExchangeContractThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExportPrepaymentsInUsToThirdPartiesEightMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CSNCimentosMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_CashFlowHedgesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CashFlowHedgesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfHedgesAxis">ifrs-full:CashFlowHedgesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_LaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:BorrowingsAndFinancingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LeasesMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:LeasesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LeasesMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:LeasesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LeasesMember_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:LeasesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LeasesMember_ifrs-full_LaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:LeasesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_DerivativesMember203059546">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">ifrs-full:DerivativesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_LaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:TradePayablesDraweeRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:DividendsAndInterestOnEquityMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FixedRateNotesMember_ifrs-full_LiquidityRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:FixedRateNotesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:LiquidityRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FixedRateNotesMember_ifrs-full_LiquidityRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialLiabilitiesAxis">sid:FixedRateNotesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:LiquidityRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapDollarEuroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapDollarEuroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapDollarEuroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapDollarRealMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapDollarRealMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapRealDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:TotalSwapMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:TotalSwapMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:TotalSwapMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCAOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCATwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCATwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCAThreeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCAFourMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateDebenturesCDIIPCAFiveMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:TotalInterestRateDebenturesCDIIPCAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:TotalInterestRateDebenturesCDIIPCAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ExchangeRateSwapGBPEuroMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapGBPEuroMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CurrencyRiskMember_custom_ExchangeRateSwapCDIDollarMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIDollarMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_CurrencyRiskMember_custom_InterestRateSwapCDIIPCAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:InterestRateSwapCDIIPCAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIIPCAMember_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:HedgingInstrumentsAxis">sid:ExchangeRateSwapCDIIPCAMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_CurrencyRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">ifrs-full:CurrencyRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OrdinarySharesOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OrdinarySharesOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OrdinarySharesOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OrdinarySharesOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_OrdinarySharesOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_PreferenceSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:PreferenceSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_PreferenceSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:PreferenceSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_PreferenceSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:PreferenceSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_PreferenceSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:PreferenceSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_PreferenceSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:PreferenceSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PreferenceSharesoneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesoneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PreferenceSharesoneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_PreferenceSharesoneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_PreferenceSharesoneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TotalSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:TotalSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TotalSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:TotalSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TotalSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:TotalSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TotalSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:TotalSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TotalSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:TotalSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OrdinarySharesOneMember_custom_ProbableScenarioMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OrdinarySharesOneMember_custom_ScenarioIIThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OrdinarySharesOneMember_custom_ScenarioIITwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:OrdinarySharesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIITwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesoneMember_custom_ProbableScenarioMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesoneMember_custom_ScenarioIIThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesoneMember_custom_ScenarioIITwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesoneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIITwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesTwoMember_custom_ProbableScenarioMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ProbableScenarioMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesTwoMember_custom_ScenarioIIThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIIThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PreferenceSharesTwoMember_custom_ScenarioIITwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">sid:PreferenceSharesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ProbabilityOfDefaultAxis">sid:ScenarioIITwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CapitalManagementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:CapitalManagementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CapitalManagementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfRisksAxis">sid:CapitalManagementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_BottomOfRangeMember_custom_OperationalFacilitiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">sid:OperationalFacilitiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_TopOfRangeMember_custom_OperationalFacilitiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">sid:OperationalFacilitiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TwoYearArrangementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">sid:TwoYearArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FiveYearArrangementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">sid:FiveYearArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NotLaterThanOne1YearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:NotLaterThanOne1YearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CurrentTradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:AssetsAndLiabilitiesAxis">sid:CurrentTradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CurrentTradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:AssetsAndLiabilitiesAxis">sid:CurrentTradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NonCurrentTradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:AssetsAndLiabilitiesAxis">sid:NonCurrentTradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_NonCurrentTradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:AssetsAndLiabilitiesAxis">sid:NonCurrentTradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PayablesToRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:PayablesToRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PayablesToRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:PayablesToRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DerivativeFinancialInstrumentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:DerivativeFinancialInstrumentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DerivativeFinancialInstrumentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:DerivativeFinancialInstrumentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DividendsAndInterestOnCapitalPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:DividendsAndInterestOnCapitalPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DividendsAndInterestOnCapitalPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:DividendsAndInterestOnCapitalPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AdvancesFromCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AdvancesFromCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AdvancesFromCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AdvancesFromCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TaxesInInstallmentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxesInInstallmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TaxesInInstallmentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxesInInstallmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProfitSharingEmployeesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProfitSharingEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ProfitSharingEmployeesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProfitSharingEmployeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TaxesPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TaxesPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProvisionFromConsumptionAndServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProvisionFromConsumptionAndServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ProvisionFromConsumptionAndServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProvisionFromConsumptionAndServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ThirdPartyMaterialsInOurPossessionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ThirdPartyMaterialsInOurPossessionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ThirdPartyMaterialsInOurPossessionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ThirdPartyMaterialsInOurPossessionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember203069375">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesDraweeRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TradePayablesDraweeRiskMember203069390">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesDraweeRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember203069421">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TradePayablesMember203069437">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LeaseLiabilitiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">ifrs-full:LeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_LeaseLiabilitiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">ifrs-full:LeaseLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherPayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:OtherPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherPayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:OtherPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EquityInResultsOfAffiliatedCompaniesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:EquityInResultsOfAffiliatedCompaniesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_EquityInResultsOfAffiliatedCompaniesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:EquityInResultsOfAffiliatedCompaniesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_EquityInResultsOfAffiliatedCompaniesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:EquityInResultsOfAffiliatedCompaniesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ProfitWithDifferentiatedRatesOrUntaxedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:ProfitWithDifferentiatedRatesOrUntaxedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ProfitWithDifferentiatedRatesOrUntaxedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:ProfitWithDifferentiatedRatesOrUntaxedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ProfitWithDifferentiatedRatesOrUntaxedMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:ProfitWithDifferentiatedRatesOrUntaxedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TransferPricingAdjustmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TransferPricingAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TransferPricingAdjustmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TransferPricingAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TransferPricingAdjustmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TransferPricingAdjustmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LimitOfIndebtednessMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:LimitOfIndebtednessMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_UnrecordedDeferredTaxesOnTemporaryDifferencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:UnrecordedDeferredTaxesOnTemporaryDifferencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_IncomeTaxAndSocialContributionOnForeignProfitMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:IncomeTaxAndSocialContributionOnForeignProfitMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TaxIncentivesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TaxIncentivesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_TaxIncentivesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TaxIncentivesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TaxIncentivesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:TaxIncentivesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_InterestOnEquityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:InterestOnEquityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_InterestOnEquityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:InterestOnEquityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_InterestOnEquityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:InterestOnEquityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_RecognitionOfTaxCreditsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:RecognitionOfTaxCreditsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_RecognitionOfTaxCreditsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:RecognitionOfTaxCreditsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_RecognitionOfTaxCreditsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:RecognitionOfTaxCreditsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OtherPermanentDeductionsAdditionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:OtherPermanentDeductionsAdditionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OtherPermanentDeductionsAdditionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:OtherPermanentDeductionsAdditionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_OtherPermanentDeductionsAdditionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:IncomeTaxAndSocialContributionAxis">sid:OtherPermanentDeductionsAdditionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DeferredIncomeTaxLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:DeferredIncomeTaxLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DeferredIncomeTaxLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:DeferredIncomeTaxLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_DeferredIncomeTaxLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:DeferredIncomeTaxLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DeferredSocialContributionTaxLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:DeferredSocialContributionTaxLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DeferredSocialContributionTaxLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:DeferredSocialContributionTaxLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_DeferredSocialContributionTaxLossesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:DeferredSocialContributionTaxLossesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TemporaryDifferencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:TemporaryDifferencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TemporaryDifferencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:TemporaryDifferencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TemporaryDifferencesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:TemporaryDifferencesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EstimatedLossesOnAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:EstimatedLossesOnAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EstimatedLossesOnAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:EstimatedLossesOnAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_EstimatedLossesOnAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:EstimatedLossesOnAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_GainsLossesOnFinancialAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:GainsLossesOnFinancialAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_GainsLossesOnFinancialAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:GainsLossesOnFinancialAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_GainsLossesOnFinancialAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:GainsLossesOnFinancialAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ActuarialLiabilityPensionAndHealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:ActuarialLiabilityPensionAndHealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ActuarialLiabilityPensionAndHealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:ActuarialLiabilityPensionAndHealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ActuarialLiabilityPensionAndHealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:ActuarialLiabilityPensionAndHealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProvisionForConsumptionAndServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:ProvisionForConsumptionAndServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ProvisionForConsumptionAndServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:ProvisionForConsumptionAndServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ProvisionForConsumptionAndServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:ProvisionForConsumptionAndServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CashFlowHedgeAccountingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:CashFlowHedgeAccountingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CashFlowHedgeAccountingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:CashFlowHedgeAccountingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_CashFlowHedgeAccountingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:CashFlowHedgeAccountingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_GainLossOfControlInTransnordestinaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:GainLossOfControlInTransnordestinaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_GainLossOfControlInTransnordestinaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:GainLossOfControlInTransnordestinaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_GainLossOfControlInTransnordestinaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:GainLossOfControlInTransnordestinaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FairValueSWTCBLAcquisitionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:FairValueSWTCBLAcquisitionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FairValueSWTCBLAcquisitionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:FairValueSWTCBLAcquisitionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_FairValueSWTCBLAcquisitionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:FairValueSWTCBLAcquisitionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BusinessCombinationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:BusinessCombinationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_BusinessCombinationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:BusinessCombinationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_BusinessCombinationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:BusinessCombinationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OthersMember203072921">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OthersMember203072953">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DeferredTaxAssetLiabilityAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanThreeYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanThreeYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanFourYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFourYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanFiveYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanFiveYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanSixYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSixYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaterThanSevenYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">sid:LaterThanSevenYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FederalRefisLaw1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:FederalRefisLaw1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FederalRefisLaw1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:FederalRefisLaw1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FederalRefisLaw2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:FederalRefisLaw2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FederalRefisLaw2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:FederalRefisLaw2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherTaxesInInstallmentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:OtherTaxesInInstallmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherTaxesInInstallmentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:OtherTaxesInInstallmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TaxMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TaxMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SocialSecurityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:SocialSecurityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SocialSecurityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:SocialSecurityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaborMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LaborMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CivilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:CivilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CivilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:CivilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EnvironmentalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:EnvironmentalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EnvironmentalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:EnvironmentalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DepositOfAGuaranteeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:DepositOfAGuaranteeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DepositOfAGuaranteeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:DepositOfAGuaranteeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203077328">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">sid:CSNCimentosBrasilSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">sid:CompanhiaEstadualdeGeracaodeEnergiaEletricaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TaxMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TaxMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SocialSecurityMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:SocialSecurityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LaborMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:LaborMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CivilMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:CivilMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EnvironmentalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:EnvironmentalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter6Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter6Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter6Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter7Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter7Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter7Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter8Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter8Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter8Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter8Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter9Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter9Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter9Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter9Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter10Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter10Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter10Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter10Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter11Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter11Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter11Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter11Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter12Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter12Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter12Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter12Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter13Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter13Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter13Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter13Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter14Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter14Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter14Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter15Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter15Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter15Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter15Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter16Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter16Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter16Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter16Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter17Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter17Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter17Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter17Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter18Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter18Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter18Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter18Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter21Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter21Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter21Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter21Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter22Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter22Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter23Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter23Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter24Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter24Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter24Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter24Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter25Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter25Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter26Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter26Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter26Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter26Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter27Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter27Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter27Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter27Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter28Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter28Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter28Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter28Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter29Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter29Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter29Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter29Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MainLegalMatter30Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MainLegalMatter30Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfProvisionsAxis">sid:MainLegalMatter30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_EnvironmentalLiabilitiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:EnvironmentalLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_EnvironmentalLiabilitiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:EnvironmentalLiabilitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AssetRetirementObligationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AssetRetirementObligationsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AssetRetirementObligationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AssetRetirementObligationsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <instant>2022-12-23</instant>
        </period>
    </context>
    <context id="From2022-12-012022-12-23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-23</endDate>
        </period>
    </context>
    <context id="From2022-12-012022-12-23_custom_VicunhaAcosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:VicunhaAcosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-23</endDate>
        </period>
    </context>
    <context id="From2022-12-012022-12-23_custom_RioLacoParticipacoesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:RioLacoParticipacoesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-23</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_FinancialInvestmentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FinancialInvestmentsMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_FinancialInvestmentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FinancialInvestmentsMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:FinancialInvestmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_TradeReceivablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_ifrs-full_TradeReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TradeReceivablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">ifrs-full:TradeReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_DividendsReceivableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_DividendsReceivableMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_DividendsReceivableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_DividendsReceivableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_DividendsReceivableMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:DividendsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_LoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LoanMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_LoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoanMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_OtherReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_OtherReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherReceivablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_OtherReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherReceivablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_LoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_LoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_LoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:LoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_ActuarialAssetMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ActuarialAssetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ActuarialAssetMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ActuarialAssetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_ActuarialAssetMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ActuarialAssetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ActuarialAssetMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:ActuarialAssetMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_OtherReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_OtherReceivablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialAssetsAxis">sid:OtherReceivablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_TradePayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TradePayablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:TradePayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_AccountsPayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AccountsPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_AccountsPayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AccountsPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AccountsPayablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AccountsPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_AccountsPayablesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AccountsPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_AccountsPayablesMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:AccountsPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_ProvisionForConsumptionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProvisionForConsumptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProvisionForConsumptionMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProvisionForConsumptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_ProvisionForConsumptionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProvisionForConsumptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_ProvisionForConsumptionMember_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfLiabilitiesAxis">sid:ProvisionForConsumptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_JointVenturesEJointOperationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_JointVenturesEJointOperationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">sid:JointVenturesEJointOperationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_OtherRelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_RelatedPartiesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_CSNMineracaoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMineracaoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_CSNMineracaoSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:CSNMineracaoSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MineracaoNacionalSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MineracaoNacionalSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_MineracaoNacionalSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:MineracaoNacionalSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TransnordestinaLogisticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TransnordestinaLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_TransnordestinaLogisticaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TransnordestinaLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TransnordestinaLogisticaMember_ifrs-full_BottomOfRangeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TransnordestinaLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_TransnordestinaLogisticaMember_ifrs-full_TopOfRangeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">sid:TransnordestinaLogisticaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LocalCurrencyMember_ifrs-full_GuaranteesMember_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:TransnordestinaLogisticaSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LocalCurrencyMember_ifrs-full_GuaranteesMember_custom_ControladasDoGrupoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ControladasDoGrupoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ControladasDoGrupoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:ControladasDoGrupoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LocalCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_CSNMineracaoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNMineracaoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:LocalCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNInovaVenturesMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNInovaVenturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNInovaVenturesMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNInovaVenturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNInovaVenturesMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNInovaVenturesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNResourcesMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNResourcesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNResourcesMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNResourcesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNResourcesMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNResourcesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNCimentosMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNCimentosMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNCimentosMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:CSNCimentosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_LusosiderAcosPlanosMember_currency_EUR">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:EUR</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:LusosiderAcosPlanosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_LusosiderAcosPlanosMember_currency_EUR">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:EUR</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:LusosiderAcosPlanosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_LusosiderAcosPlanosMember_currency_EUR">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:EUR</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:JointOperationsAxis">sid:LusosiderAcosPlanosMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_EUR">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:EUR</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_EUR">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:EUR</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="sid:TypeOfFunctionalCurrencyAxis">sid:ForeignCurrencyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_GuaranteesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_GuaranteesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis">ifrs-full:GuaranteesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_RioLacoParticipacoes1SAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:RioLacoParticipacoes1SAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-05-012022-05-18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-05-01</startDate>
            <endDate>2022-05-18</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_VicunhaAcosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:VicunhaAcosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_VicunhaAcosSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:VicunhaAcosSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_RioLacoParticipacoesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:RioLacoParticipacoesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_RioLacoParticipacoesSAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:RioLacoParticipacoesSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_NyseAdrsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:NyseAdrsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_NyseAdrsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:NyseAdrsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OtherOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:OtherOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OtherOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">sid:OtherOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OutstandingSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:OutstandingSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OutstandingSharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:OutstandingSharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_TreasurySharesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BuybackProgram9Number1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BuybackProgram9Number1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BuybackProgram9Number2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BuybackProgram9Number2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BuybackProgram9Number3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BuybackProgram9Number3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BuybackProgram9Number4Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number4Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_BuybackProgram9Number5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_BuybackProgram9Number5Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">sid:BuybackProgram9Number5Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-23_srt_BoardOfDirectorsChairmanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-23</instant>
        </period>
    </context>
    <context id="From2022-12-012022-12-23_srt_BoardOfDirectorsChairmanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-23</endDate>
        </period>
    </context>
    <context id="From2022-11-012022-11-21_srt_DirectorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:DirectorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-11-01</startDate>
            <endDate>2022-11-21</endDate>
        </period>
    </context>
    <context id="From2022-04-012022-04-29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-04-29</endDate>
        </period>
    </context>
    <context id="From2021-07-012021-07-27_srt_DirectorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:DirectorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-07-27</endDate>
        </period>
    </context>
    <context id="AsOf2022-05-20_srt_DirectorMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:DirectorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-05-20</instant>
        </period>
    </context>
    <context id="From2022-05-012022-05-20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
        </entity>
        <period>
            <startDate>2022-05-01</startDate>
            <endDate>2022-05-20</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_RawMaterialsAndInputsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:RawMaterialsAndInputsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_RawMaterialsAndInputsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:RawMaterialsAndInputsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_RawMaterialsAndInputsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:RawMaterialsAndInputsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OutsourcingMaterialMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OutsourcingMaterialMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OutsourcingMaterialMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OutsourcingMaterialMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LaborCostMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:LaborCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LaborCostMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:LaborCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LaborCostMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:LaborCostMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SuppliesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:SuppliesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SuppliesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:SuppliesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SuppliesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:SuppliesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MaintenanceCostServicesAndMaterialsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:MaintenanceCostServicesAndMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MaintenanceCostServicesAndMaterialsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:MaintenanceCostServicesAndMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MaintenanceCostServicesAndMaterialsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:MaintenanceCostServicesAndMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OutsourcingServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OutsourcingServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OutsourcingServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OutsourcingServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_OutsourcingServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OutsourcingServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FreightsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:FreightsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_FreightsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:FreightsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_FreightsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:FreightsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:DepreciationAmortizationAndDepletionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:DepreciationAmortizationAndDepletionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:DepreciationAmortizationAndDepletionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OthersOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OthersOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OthersOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OthersOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_OthersOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpensesByNatureAxis">sid:OthersOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpenseByNatureAxis">sid:DepreciationAmortizationAndDepletionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpenseByNatureAxis">sid:DepreciationAmortizationAndDepletionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ExpenseByNatureAxis">sid:DepreciationAmortizationAndDepletionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_MineriosNacionalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInAssociatesAxis">sid:MineriosNacionalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_PortMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:PortMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_RailroadsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:RailroadsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_EnergyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:EnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DomesticMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignMarketMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignMarketMember_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ForeignMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MiningMember203103609">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:PortMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:RailroadsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_EnergyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:EnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_CementMember203103765">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MiningMember_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SteelMember_srt_NorthAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:NorthAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_srt_NorthAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:NorthAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SteelMember_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SteelMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MiningMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_SteelMember_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:OthersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OthersMember203104656">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_PortMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:PortMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_RailroadsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:RailroadsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_EnergyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:EnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_DomesticMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ForeignMarketMember_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ForeignMarketMember_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_ForeignMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:PortMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:RailroadsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_EnergyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:EnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MiningMember_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SteelMember_srt_NorthAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:NorthAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_NorthAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:NorthAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SteelMember_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_SteelMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MiningMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MiningMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:PortMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:RailroadsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_EnergyMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:EnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_CementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MiningMember_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_AsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:AsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember_srt_NorthAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:NorthAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_NorthAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:NorthAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_CementMember_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_LatinAmericaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:LatinAmericaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MiningMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">srt:EuropeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:OthersMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_OthersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:OthersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MiningMember_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_CementMember_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_custom_ForeignMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:ForeignMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SteelMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:SteelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MiningMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:MiningMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:PortMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:Subsegments1Axis">sid:RailroadsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:LogisticsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_EnergyMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:EnergyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_CementMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">sid:CementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_custom_DomesticMarketMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">sid:DomesticMarketMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:SegmentsAxis">ifrs-full:EliminationOfIntersegmentAmountsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_DefinedBenefitPlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:DefinedBenefitPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_AverageSalarySupplementationPlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:AverageSalarySupplementationPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PlanCoveringThirtyFivePercentOfTheAverageSalaryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_AverageSalarySupplementationPlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:AverageSalarySupplementationPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember_ifrs-full_NotLaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:MixedSupplementaryBenefitPlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:NotLaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PlanCoveringThirtyFivePercentOfTheAverageSalaryMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_AverageSalarySupplementationPlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:AverageSalarySupplementationPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:MixedSupplementaryBenefitPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MixedSupplementaryBenefitPlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:MixedSupplementaryBenefitPlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PlanACTMauaPrevMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PlanACTMauaPrevMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_VariableIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:VariableIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_VariableIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:VariableIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_VariableIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:VariableIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_VariableIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:VariableIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_VariableIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:VariableIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_VariableIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:VariableIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_FixedIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:FixedIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FixedIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:FixedIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_FixedIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:FixedIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_FixedIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:FixedIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_FixedIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:FixedIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_FixedIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:FixedIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_RealEstatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:RealEstatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_RealEstatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:RealEstatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_RealEstatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:RealEstatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_RealEstatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:RealEstatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_RealEstatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:RealEstatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_RealEstatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:RealEstatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OthersPlanAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:OthersPlanAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_OthersPlanAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:OthersPlanAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-12-31_custom_OthersPlanAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:OthersPlanAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_OthersPlanAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:OthersPlanAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_OthersPlanAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:OthersPlanAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_OthersPlanAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:DefinedBenefitPlanByPlanAssetsCategoriesAxis">sid:OthersPlanAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfDiscountRatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleDecreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfDiscountRatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleDecreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleDecreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfMortalityRatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleDecreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfMortalityRatesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_PostEmploymentHealthcareBenefitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:PostEmploymentHealthcareBenefitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_MaleMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:MaleMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_MaleMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:MaleMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_MaleMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:MaleMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_FemaleMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:FemaleMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_FemaleMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:FemaleMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_FemaleMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:FemaleMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_Male1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:Male1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_Male1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:Male1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_Male1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:Male1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_Female1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:Female1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-12-31_custom_Female1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:Female1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_Female1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:ParticipantsAxis">sid:Female1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfDiscountRatesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:HealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleDecreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfDiscountRatesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:HealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMedicalInflationMember_custom_HealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">sid:ActuarialAssumptionOfMedicalInflationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:HealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMedicalInflationMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:ActuarialAssumptionOfMedicalInflationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfDiscountRatesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:HealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMortalityTableMember_custom_HealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:PossibleIncreaseInActuarialAssumptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">sid:ActuarialAssumptionOfMortalityTableMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:HealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMortalityTableMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember_custom_HealthcarePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="sid:PossibleActuarialAssumptionAxis">sid:ActuarialAssumptionOfMortalityTableMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:ActuarialAssumptionsAxis">ifrs-full:ActuarialAssumptionOfMortalityRatesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:DefinedBenefitPlansAxis">sid:HealthcarePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_OilStorageAndHandlingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:OilStorageAndHandlingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_OilStorageAndHandlingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:OilStorageAndHandlingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_OilStorageAndHandlingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:OilStorageAndHandlingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_OilStorageAndHandlingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:OilStorageAndHandlingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_OilStorageAndHandlingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:OilStorageAndHandlingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_LaborAndConsultancyServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_LaborAndConsultancyServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_LaborAndConsultancyServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_LaborAndConsultancyServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_custom_LaborAndConsultancyServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember_custom_LaborAndConsultancyServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFiveYearsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_custom_LaborAndConsultancyServices1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:TypesOfContractsAxis">sid:LaborAndConsultancyServices1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001049659</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <unit id="BRL">
        <measure>iso4217:BRL</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="BRLPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:BRL</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="Pure">
        <measure>pure</measure>
    </unit>
    <unit id="N">
        <measure>sid:Number</measure>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2022-01-01to2022-12-31">0001049659</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2022-01-01to2022-12-31">false</dei:AmendmentFlag>
    <dei:DocumentFiscalYearFocus contextRef="From2022-01-01to2022-12-31">2022</dei:DocumentFiscalYearFocus>
    <dei:DocumentFiscalPeriodFocus contextRef="From2022-01-01to2022-12-31">FY</dei:DocumentFiscalPeriodFocus>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_ifrs-full_RetainedEarningsMember"
      id="xdx2ixbrl0671"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_CapitalReserveMember"
      id="xdx2ixbrl0678"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_ifrs-full_RetainedEarningsMember"
      id="xdx2ixbrl0806"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_CapitalReserveMember"
      id="xdx2ixbrl0813"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_ifrs-full_RetainedEarningsMember"
      id="xdx2ixbrl0959"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_custom_PaidInCapitalMember"
      id="xdx2ixbrl0965"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_CapitalReserveMember"
      id="xdx2ixbrl0966"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_ifrs-full_RetainedEarningsMember"
      id="xdx2ixbrl1094"
      unitRef="BRL"
      xsi:nil="true"/>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_IndirectInterestInAffiliatesCEEEGMember"
      id="xdx2ixbrl2892"
      unitRef="BRL"
      xsi:nil="true"/>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_FairValueIndirectParticipationCEEEGMember"
      id="xdx2ixbrl2898"
      unitRef="BRL"
      xsi:nil="true"/>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_FairValueAmortizationIndirectParticipationCEEEGMember"
      id="xdx2ixbrl2904"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5444"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5464"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5484"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5504"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5524"
      unitRef="BRL"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5544"
      unitRef="BRL"
      xsi:nil="true"/>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5620"
      unitRef="BRL"
      xsi:nil="true"/>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      id="xdx2ixbrl5622"
      unitRef="BRL"
      xsi:nil="true"/>
    <sid:InterestOnDrawnforfaitingRiskOperations
      contextRef="From2020-01-012020-12-31"
      id="xdx2ixbrl8092"
      unitRef="BRL"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2022-01-01to2022-12-31">20-F</dei:DocumentType>
    <dei:DocumentRegistrationStatement contextRef="From2022-01-01to2022-12-31">false</dei:DocumentRegistrationStatement>
    <dei:DocumentAnnualReport contextRef="From2022-01-01to2022-12-31">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="From2022-01-01to2022-12-31">2022-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="From2022-01-01to2022-12-31">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentTransitionReport contextRef="From2022-01-01to2022-12-31">false</dei:DocumentTransitionReport>
    <dei:DocumentShellCompanyReport contextRef="From2022-01-01to2022-12-31">false</dei:DocumentShellCompanyReport>
    <dei:EntityFileNumber contextRef="From2022-01-01to2022-12-31">001-14732</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2022-01-01to2022-12-31">NATIONAL STEEL CO</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2022-01-01to2022-12-31">D5</dei:EntityIncorporationStateCountryCode>
    <dei:EntityAddressAddressLine1 contextRef="From2022-01-01to2022-12-31">Av. Brigadeiro Faria Lima, 3400 &#x2013; 20th floor</dei:EntityAddressAddressLine1>
    <dei:EntityAddressPostalZipCode contextRef="From2022-01-01to2022-12-31">04538-132</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressCityOrTown contextRef="From2022-01-01to2022-12-31">S&#xe3;o Paulo</dei:EntityAddressCityOrTown>
    <dei:EntityAddressCountry contextRef="From2022-01-01to2022-12-31">BR</dei:EntityAddressCountry>
    <dei:ContactPersonnelName contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">Marcelo Cunha Ribeiro</dei:ContactPersonnelName>
    <dei:CityAreaCode contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">55</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">3049-7454</dei:LocalPhoneNumber>
    <dei:ContactPersonnelEmailAddress contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">invrel@csn.com.br</dei:ContactPersonnelEmailAddress>
    <dei:EntityAddressAddressLine1 contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">Av. Brigadeiro Faria Lima, 3400 &#x2013; 20th floor</dei:EntityAddressAddressLine1>
    <dei:EntityAddressPostalZipCode contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">04538-132</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressCityOrTown contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">S&#xe3;o Paulo</dei:EntityAddressCityOrTown>
    <dei:EntityAddressCountry contextRef="From2022-01-012022-12-31_dei_BusinessContactMember">BR</dei:EntityAddressCountry>
    <dei:Security12bTitle contextRef="From2022-01-01to2022-12-31">American Depositary Shares</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2022-01-01to2022-12-31">SID</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2022-01-01to2022-12-31">NYSE</dei:SecurityExchangeName>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">1326093947</dei:EntityCommonStockSharesOutstanding>
    <dei:EntityWellKnownSeasonedIssuer contextRef="From2022-01-01to2022-12-31">Yes</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="From2022-01-01to2022-12-31">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="From2022-01-01to2022-12-31">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2022-01-01to2022-12-31">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2022-01-01to2022-12-31">Large Accelerated Filer</dei:EntityFilerCategory>
    <dei:EntityEmergingGrowthCompany contextRef="From2022-01-01to2022-12-31">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="From2022-01-01to2022-12-31">true</dei:IcfrAuditorAttestationFlag>
    <dei:DocumentAccountingStandard contextRef="From2022-01-01to2022-12-31">International Financial Reporting Standards</dei:DocumentAccountingStandard>
    <dei:EntityShellCompany contextRef="From2022-01-01to2022-12-31">false</dei:EntityShellCompany>
    <dei:AuditorName contextRef="From2022-01-01to2022-12-31">Grant Thornton Auditores Independentes Ltda.</dei:AuditorName>
    <dei:AuditorLocation contextRef="From2022-01-01to2022-12-31">S&#xe3;o Paulo, Brazil</dei:AuditorLocation>
    <dei:AuditorFirmId contextRef="From2022-01-01to2022-12-31">5270</dei:AuditorFirmId>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11991356000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">16646480000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CurrentInvestments contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1456485000</ifrs-full:CurrentInvestments>
    <ifrs-full:CurrentInvestments contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2644732000</ifrs-full:CurrentInvestments>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3233164000</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2597838000</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:Inventories contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11289229000</ifrs-full:Inventories>
    <ifrs-full:Inventories contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">10943835000</ifrs-full:Inventories>
    <ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1865626000</ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1655349000</ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:OtherCurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">776500000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">484120000</ifrs-full:OtherCurrentAssets>
    <sid:TotalCurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">30612360000</sid:TotalCurrentAssets>
    <sid:TotalCurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">34972354000</sid:TotalCurrentAssets>
    <ifrs-full:CurrentDerivativeFinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">156185000</ifrs-full:CurrentDerivativeFinancialAssets>
    <ifrs-full:CurrentDerivativeFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">147671000</ifrs-full:CurrentDerivativeFinancialAssets>
    <ifrs-full:DeferredTaxAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5095718000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">5072092000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:NoncurrentInventories contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1045665000</ifrs-full:NoncurrentInventories>
    <ifrs-full:NoncurrentInventories contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">656193000</ifrs-full:NoncurrentInventories>
    <ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1317132000</ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">965026000</ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:OtherNoncurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4749718000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4365755000</ifrs-full:OtherNoncurrentAssets>
    <sid:LongtermReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">12364418000</sid:LongtermReceivables>
    <sid:LongtermReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">11206737000</sid:LongtermReceivables>
    <ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5219082000</ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates>
    <ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4011828000</ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">26370445000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">21531134000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">10788054000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">7657050000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:NoncurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">54741999000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">44406749000</ifrs-full:NoncurrentAssets>
    <ifrs-full:Assets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">85354359000</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">79379103000</ifrs-full:Assets>
    <ifrs-full:ShorttermBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5193636000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">5486859000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">422495000</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">328443000</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">6596915000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
    <ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">6446999000</ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
    <ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">870333000</ifrs-full:CurrentTaxLiabilitiesCurrent>
    <ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3308614000</ifrs-full:CurrentTaxLiabilitiesCurrent>
    <sid:ProvisionsForTaxSocialSecurityLaborAndCivilRisks contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">73089000</sid:ProvisionsForTaxSocialSecurityLaborAndCivilRisks>
    <sid:ProvisionsForTaxSocialSecurityLaborAndCivilRisks contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">66047000</sid:ProvisionsForTaxSocialSecurityLaborAndCivilRisks>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1120072000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2140783000</ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties>
    <ifrs-full:CurrentDividendPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">611307000</ifrs-full:CurrentDividendPayables>
    <ifrs-full:CurrentDividendPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1206870000</ifrs-full:CurrentDividendPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5709069000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4439967000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1878203000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1117034000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:CurrentLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">22475119000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">24541616000</ifrs-full:CurrentLiabilities>
    <ifrs-full:LongtermBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">35725106000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">27020663000</ifrs-full:LongtermBorrowings>
    <ifrs-full:DeferredTaxLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">216950000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">503081000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:NoncurrentProvisions contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1411736000</ifrs-full:NoncurrentProvisions>
    <ifrs-full:NoncurrentProvisions contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">508305000</ifrs-full:NoncurrentProvisions>
    <ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">555329000</ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">584288000</ifrs-full:NoncurrentRecognisedLiabilitiesDefinedBenefitPlan>
    <ifrs-full:OtherLongtermProvisions contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">937657000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherLongtermProvisions contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">898597000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherNoncurrentPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2216418000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1948164000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:NoncurrentLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">41063196000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">31463098000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:AdditionalPaidinCapital contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">10240000000</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:AdditionalPaidinCapital contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">10240000000</ifrs-full:AdditionalPaidinCapital>
    <ifrs-full:CapitalReserve contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">32720000</ifrs-full:CapitalReserve>
    <ifrs-full:CapitalReserve contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">32720000</ifrs-full:CapitalReserve>
    <ifrs-full:OtherReserves contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1158925000</ifrs-full:OtherReserves>
    <ifrs-full:OtherReserves contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1081222000</ifrs-full:OtherReserves>
    <ifrs-full:RetainedEarnings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">7829517000</ifrs-full:RetainedEarnings>
    <ifrs-full:RetainedEarnings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">9948596000</ifrs-full:RetainedEarnings>
    <ifrs-full:TreasuryShares contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">936930000</ifrs-full:TreasuryShares>
    <ifrs-full:AccumulatedOtherComprehensiveIncome contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">228305000</ifrs-full:AccumulatedOtherComprehensiveIncome>
    <ifrs-full:AccumulatedOtherComprehensiveIncome contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-50610000</ifrs-full:AccumulatedOtherComprehensiveIncome>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">19489467000</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:EquityAttributableToOwnersOfParent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">20314998000</ifrs-full:EquityAttributableToOwnersOfParent>
    <ifrs-full:NoncontrollingInterests contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2326577000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:NoncontrollingInterests contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3059391000</ifrs-full:NoncontrollingInterests>
    <ifrs-full:Equity contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">21816044000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">23374389000</ifrs-full:Equity>
    <ifrs-full:EquityAndLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">85354359000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">79379103000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:Revenue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">44362120000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">47912039000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">30064020000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">31054016000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">25837475000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">19124901000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">13308104000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">22074564000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">10939119000</ifrs-full:GrossProfit>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-5666642000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1534602000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-5224682000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:SalesAndMarketingExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2575818000</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:SalesAndMarketingExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2372298000</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:SalesAndMarketingExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2004417000</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">674119000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">587148000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">504458000</ifrs-full:AdministrativeExpense>
    <ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">237917000</ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
    <ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">182504000</ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
    <ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">71755000</ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
    <ifrs-full:MiscellaneousOtherOperatingIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">253233000</ifrs-full:MiscellaneousOtherOperatingIncome>
    <ifrs-full:MiscellaneousOtherOperatingIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2958372000</ifrs-full:MiscellaneousOtherOperatingIncome>
    <ifrs-full:MiscellaneousOtherOperatingIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">482494000</ifrs-full:MiscellaneousOtherOperatingIncome>
    <ifrs-full:MiscellaneousOtherOperatingExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2907855000</ifrs-full:MiscellaneousOtherOperatingExpense>
    <ifrs-full:MiscellaneousOtherOperatingExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1716032000</ifrs-full:MiscellaneousOtherOperatingExpense>
    <ifrs-full:MiscellaneousOtherOperatingExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3270056000</ifrs-full:MiscellaneousOtherOperatingExpense>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">7641462000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">20539962000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">5714437000</ifrs-full:ProfitLossFromOperatingActivities>
    <sid:FinancesIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-78220000</sid:FinancesIncome>
    <sid:FinancesIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1167184000</sid:FinancesIncome>
    <sid:FinancesIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1802728000</sid:FinancesIncome>
    <ifrs-full:FinanceCosts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3436805000</ifrs-full:FinanceCosts>
    <ifrs-full:FinanceCosts
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3111368000</ifrs-full:FinanceCosts>
    <ifrs-full:FinanceCosts
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2599039000</ifrs-full:FinanceCosts>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4126437000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">18595778000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4918126000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1958739000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">5000157000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">625508000</ifrs-full:IncomeTaxExpenseContinuingOperations>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2167698000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">13595621000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4292618000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1554060000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">12258628000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3794295000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">613638000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1336993000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:ProfitLossAttributableToNoncontrollingInterests
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">498323000</ifrs-full:ProfitLossAttributableToNoncontrollingInterests>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="BRLPShares">1.17108</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="BRLPShares">8.90654</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="BRLPShares">2.74926</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="BRLPShares">1.17108</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="BRLPShares">8.90654</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="BRLPShares">2.74926</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2167698000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">13595621000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4292618000</ifrs-full:ProfitLoss>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1254000</ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">698000</ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">879000</ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">16278000</ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">300455000</ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">132059000</ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">17532000</ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">301153000</ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">132938000</ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-534300000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-8097000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">581175000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax>
    <ifrs-full:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">6102000</ifrs-full:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax>
    <ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-4824000</ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax>
    <ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-243942000</ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax>
    <ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">795923000</ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax>
    <ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-5537174000</ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1393034000</ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-525290000</ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1667886000</ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax>
    <sid:LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">56466000</sid:LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes>
    <sid:LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">18300000</sid:LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes>
    <sid:LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">186878000</sid:LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes>
    <sid:CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-553849000</sid:CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes>
    <sid:CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-17755000</sid:CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes>
    <sid:CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-187423000</sid:CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes>
    <sid:TreasurySharesAcquiredByReflexSubsidiary
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">651016000</sid:TreasurySharesAcquiredByReflexSubsidiary>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">117409000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">662645000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3287380000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">134941000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">963798000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3154442000</ifrs-full:OtherComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2302639000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">14559419000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1138176000</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1790341000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">13364223000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">640052000</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">512298000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1195196000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">498124000</ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests>
    <sid:AttributableToTotal
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2302639000</sid:AttributableToTotal>
    <sid:AttributableToTotal
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">14559419000</sid:AttributableToTotal>
    <sid:AttributableToTotal
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1138176000</sid:AttributableToTotal>
    <sid:NetIncomeForYear
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2167698000</sid:NetIncomeForYear>
    <sid:NetIncomeForYear
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">13595621000</sid:NetIncomeForYear>
    <sid:NetIncomeForYear
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4292618000</sid:NetIncomeForYear>
    <ifrs-full:AdjustmentsForFinanceCosts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2459769000</ifrs-full:AdjustmentsForFinanceCosts>
    <ifrs-full:AdjustmentsForFinanceCosts
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2053547000</ifrs-full:AdjustmentsForFinanceCosts>
    <ifrs-full:AdjustmentsForFinanceCosts
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1909546000</ifrs-full:AdjustmentsForFinanceCosts>
    <ifrs-full:OtherAdjustmentsToReconcileProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-152484000</ifrs-full:OtherAdjustmentsToReconcileProfitLoss>
    <ifrs-full:OtherAdjustmentsToReconcileProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-61632000</ifrs-full:OtherAdjustmentsToReconcileProfitLoss>
    <ifrs-full:OtherAdjustmentsToReconcileProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-32684000</ifrs-full:OtherAdjustmentsToReconcileProfitLoss>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2877656000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2218192000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2522063000</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">237917000</ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod>
    <ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">182504000</ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod>
    <ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">71755000</ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">69510000</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">62470000</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">54236000</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:AdjustmentsForDeferredTaxExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">420773000</ifrs-full:AdjustmentsForDeferredTaxExpense>
    <ifrs-full:AdjustmentsForDeferredTaxExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">759355000</ifrs-full:AdjustmentsForDeferredTaxExpense>
    <ifrs-full:AdjustmentsForDeferredTaxExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1426696000</ifrs-full:AdjustmentsForDeferredTaxExpense>
    <ifrs-full:AdjustmentsForProvisions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">92263000</ifrs-full:AdjustmentsForProvisions>
    <ifrs-full:AdjustmentsForProvisions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-61404000</ifrs-full:AdjustmentsForProvisions>
    <ifrs-full:AdjustmentsForProvisions
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4405000</ifrs-full:AdjustmentsForProvisions>
    <ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-105919000</ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains>
    <ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1039420000</ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains>
    <ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2010056000</ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains>
    <sid:AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-24914000</sid:AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs>
    <sid:AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">74260000</sid:AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs>
    <sid:AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">12998000</sid:AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs>
    <sid:ProvisionReversalForConsumptionAndServices
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">25273000</sid:ProvisionReversalForConsumptionAndServices>
    <sid:ProvisionReversalForConsumptionAndServices
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">41450000</sid:ProvisionReversalForConsumptionAndServices>
    <sid:ProvisionReversalForConsumptionAndServices
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-29057000</sid:ProvisionReversalForConsumptionAndServices>
    <ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">387989000</ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty>
    <sid:AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-6899000</sid:AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets>
    <sid:AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">92406000</sid:AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets>
    <sid:AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">10388000</sid:AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets>
    <sid:FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1293784000</sid:FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr>
    <sid:FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-11293000</sid:FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr>
    <sid:FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1203068000</sid:FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr>
    <sid:ReceivablesByIndemnity
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">422254000</sid:ReceivablesByIndemnity>
    <sid:ReceivablesByIndemnity
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">17713000</sid:ReceivablesByIndemnity>
    <sid:ReceivablesByIndemnity
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">517183000</sid:ReceivablesByIndemnity>
    <sid:NetGainsOnSaleOfSharesOfUsiminas
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">505844000</sid:NetGainsOnSaleOfSharesOfUsiminas>
    <sid:NetGainsOnSaleOfSharesOfCsnMinerao
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2472497000</sid:NetGainsOnSaleOfSharesOfCsnMinerao>
    <sid:DividendsOfUsiminas
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">113697000</sid:DividendsOfUsiminas>
    <sid:DividendsOfUsiminas
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">196838000</sid:DividendsOfUsiminas>
    <sid:DividendsOfUsiminas
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3989000</sid:DividendsOfUsiminas>
    <ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">6267000</ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions>
    <ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">18369000</ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions>
    <ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">27681000</ifrs-full:IncreaseDecreaseInExistingProvisionsOtherProvisions>
    <ifrs-full:AdjustmentsForReconcileProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">7948386000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForReconcileProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">16431213000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForReconcileProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">7504197000</ifrs-full:AdjustmentsForReconcileProfitLoss>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1331126000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1233727000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-594731000</ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
    <sid:AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-72187000</sid:AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable>
    <sid:AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-23220000</sid:AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable>
    <sid:AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">49412000</sid:AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-734991000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-6352079000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">755571000</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">176447000</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">206475000</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">90306000</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables>
    <sid:IncomeTaxesRefundClassifiedAsOperatingsActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-278370000</sid:IncomeTaxesRefundClassifiedAsOperatingsActivities>
    <sid:IncomeTaxesRefundClassifiedAsOperatingsActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-65161000</sid:IncomeTaxesRefundClassifiedAsOperatingsActivities>
    <sid:IncomeTaxesRefundClassifiedAsOperatingsActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">865984000</sid:IncomeTaxesRefundClassifiedAsOperatingsActivities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInDepositsFromBanks
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-39277000</ifrs-full:AdjustmentsForIncreaseDecreaseInDepositsFromBanks>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInDepositsFromBanks
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-14688000</ifrs-full:AdjustmentsForIncreaseDecreaseInDepositsFromBanks>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInDepositsFromBanks
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">50028000</ifrs-full:AdjustmentsForIncreaseDecreaseInDepositsFromBanks>
    <sid:AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">370000000</sid:AdjustmentsForIncreaseDecreaseInCompulsoryLoanReceived>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-479693000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1173033000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2103283000</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
    <sid:TradePayablesDraweeRisk
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1269102000</sid:TradePayablesDraweeRisk>
    <sid:TradePayablesDraweeRisk
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3816106000</sid:TradePayablesDraweeRisk>
    <sid:TradePayablesDraweeRisk
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-497451000</sid:TradePayablesDraweeRisk>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">31894000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">46653000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-43649000</ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities>
    <sid:AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2505758000</sid:AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis>
    <sid:AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1221191000</sid:AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis>
    <sid:AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1654135000</sid:AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">21115000</ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-28909000</ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">12019000</ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-863370000</ifrs-full:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-697137000</ifrs-full:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-10011000</ifrs-full:AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers>
    <sid:AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">642240000</sid:AdjustmentsForDecreaseIncreaseInAdvanceFromElectricEnergyContracts>
    <ifrs-full:InterestPaidClassifiedAsOperatingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2315586000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
    <ifrs-full:InterestPaidClassifiedAsOperatingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2137782000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
    <ifrs-full:InterestPaidClassifiedAsOperatingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1922130000</ifrs-full:InterestPaidClassifiedAsOperatingActivities>
    <sid:CashFlowHedgeAccountingPaid
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-64436000</sid:CashFlowHedgeAccountingPaid>
    <sid:CashFlowHedgeAccountingPaid
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">12573000</sid:CashFlowHedgeAccountingPaid>
    <sid:CashFlowHedgeAccountingPaid
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">299585000</sid:CashFlowHedgeAccountingPaid>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">139531000</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-3586000</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-140504000</ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets>
    <sid:AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-5905593000</sid:AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities>
    <sid:AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1637950000</sid:AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities>
    <sid:AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2072677000</sid:AdjustmentsForIncreaseDecreaseInAssetsAndLiabilities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2042793000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">14793263000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">9576874000</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">662761000</ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
    <ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">296357000</ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
    <ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">132197000</ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3352210000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2864707000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1683839000</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:CashAdvancesAndLoansMadeToRelatedParties
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">119536000</ifrs-full:CashAdvancesAndLoansMadeToRelatedParties>
    <ifrs-full:CashAdvancesAndLoansMadeToRelatedParties
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">123656000</ifrs-full:CashAdvancesAndLoansMadeToRelatedParties>
    <ifrs-full:CashAdvancesAndLoansMadeToRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">101631000</ifrs-full:CashAdvancesAndLoansMadeToRelatedParties>
    <ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">14584000</ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties>
    <ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">21568000</ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities>
    <ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1504770000</ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities>
    <ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">39428000</ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities>
    <ifrs-full:ProceedsFromChangesInOwnershipInterestsInSubsidiaries
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3164612000</ifrs-full:ProceedsFromChangesInOwnershipInterestsInSubsidiaries>
    <sid:CashOnElizabethsConsolidation
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">54768000</sid:CashOnElizabethsConsolidation>
    <sid:DepositInGuaranteeForAcquisitionOfLafargeholcim
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">263750000</sid:DepositInGuaranteeForAcquisitionOfLafargeholcim>
    <sid:PricePaidInAcquisitionOfElizabeths
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">727752000</sid:PricePaidInAcquisitionOfElizabeths>
    <sid:CashReceivedFromAcquisitionOfInvestmentsMetalgrfica
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">569000</sid:CashReceivedFromAcquisitionOfInvestmentsMetalgrfica>
    <sid:PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">466153000</sid:PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral>
    <sid:CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">5095000</sid:CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna>
    <sid:PricePaidInAcquisitionOfCsnCimentosBrasil
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4770354000</sid:PricePaidInAcquisitionOfCsnCimentosBrasil>
    <sid:CashReceivedInAcquisitionOfCsnCimentosBrasil
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">496445000</sid:CashReceivedInAcquisitionOfCsnCimentosBrasil>
    <sid:PricePaidInAcquisitionOfCeeeg
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">928000000</sid:PricePaidInAcquisitionOfCeeeg>
    <sid:CashReceivedInAcquisitionOfCsnCimentosBrasil1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">661864000</sid:CashReceivedInAcquisitionOfCsnCimentosBrasil1>
    <sid:PricePaidInAcquisitionOfEnergticaChapec
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">358634000</sid:PricePaidInAcquisitionOfEnergticaChapec>
    <sid:CashReceivedFromAcquisitionOfInvestmentsChapec
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">41693000</sid:CashReceivedFromAcquisitionOfInvestmentsChapec>
    <sid:PricePaidInAcquisitionOfConcessionRights
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2024118000</sid:PricePaidInAcquisitionOfConcessionRights>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-11454532000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">447928000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1863655000</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">20187894000</ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">12845544000</ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">8085902000</ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">334709000</ifrs-full:BorrowingCostsIncurred>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">162852000</ifrs-full:BorrowingCostsIncurred>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">39174000</ifrs-full:BorrowingCostsIncurred>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">10782858000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">17639178000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">6448658000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <sid:AmortizationOfLeases
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">155995000</sid:AmortizationOfLeases>
    <sid:AmortizationOfLeases
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">114303000</sid:AmortizationOfLeases>
    <sid:AmortizationOfLeases
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">103648000</sid:AmortizationOfLeases>
    <ifrs-full:DividendsPaidClassifiedAsFinancingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3756738000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
    <ifrs-full:DividendsPaidClassifiedAsFinancingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3290544000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
    <ifrs-full:DividendsPaidClassifiedAsFinancingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">309350000</ifrs-full:DividendsPaidClassifiedAsFinancingActivities>
    <sid:IssuanceOfNewCsnMineraosShare
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1347862000</sid:IssuanceOfNewCsnMineraosShare>
    <sid:ShareRepurchase
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">410568000</sid:ShareRepurchase>
    <sid:ShareRepurchase
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1516388000</sid:ShareRepurchase>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4747026000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-8529859000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1185072000</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">9589000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-9438000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-42660000</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-4655124000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">6701894000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">8855631000</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">16646480000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">9944586000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2019-12-31" decimals="-3" unitRef="BRL">1088955000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11991356000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">16646480000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">9944586000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">4540000000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_ifrs-full_CapitalReserveMember"
      decimals="-3"
      unitRef="BRL">32720000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">4431200000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">1170624000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">10174544000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2019-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">1187388000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="AsOf2019-12-31" decimals="-3" unitRef="BRL">11361932000</ifrs-full:Equity>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">1500000000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">-1500000000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-901145000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-901145000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-347458000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1248603000</ifrs-full:IssueOfEquity>
    <sid:ProposedCapitalIncrease
      contextRef="From2020-01-012020-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">1500000000</sid:ProposedCapitalIncrease>
    <sid:ProposedCapitalIncrease
      contextRef="From2020-01-012020-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">-1500000000</sid:ProposedCapitalIncrease>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">901145000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">901145000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">296936000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1198081000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">50522000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">50522000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">3794295000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-3154243000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">640052000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">498124000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1138176000</sid:ComprehensiveIncomeLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">3794295000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">3794295000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">498323000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4292618000</ifrs-full:ProfitLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-3154243000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-3154243000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-199000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3154442000</sid:OtherComprehensiveIncomeLoss>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">581175000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">581175000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">581175000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">133069000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">133069000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-131000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">132938000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">6102000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">6102000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">6102000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-3869765000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-3869765000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2020-01-012020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-68000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3869833000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
      contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-4824000</ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax>
    <ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
      contextRef="From2020-01-012020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-4824000</ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax>
    <ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-4824000</ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax>
    <sid:InternalChangesInShareholdersEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">2893150000</sid:InternalChangesInShareholdersEquity>
    <sid:InternalChangesInShareholdersEquity
      contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-2893150000</sid:InternalChangesInShareholdersEquity>
    <sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves
      contextRef="From2020-01-012020-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">2893150000</sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves>
    <sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves
      contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-2893150000</sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">6040000000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_ifrs-full_CapitalReserveMember"
      decimals="-3"
      unitRef="BRL">32720000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">5824350000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-1983619000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">9913451000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2020-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">1338054000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">11251505000</ifrs-full:Equity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">4200000000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">-5078666000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-2911424000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">827414000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-2962676000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">526141000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-2436535000</ifrs-full:IssueOfEquity>
    <sid:ProposedCapitalIncrease
      contextRef="From2021-01-012021-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">4200000000</sid:ProposedCapitalIncrease>
    <sid:ProposedCapitalIncrease
      contextRef="From2021-01-012021-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">-4200000000</sid:ProposedCapitalIncrease>
    <sid:ProposedCapitalIncrease
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">294900000</sid:ProposedCapitalIncrease>
    <sid:ProposedCapitalIncrease
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">294900000</sid:ProposedCapitalIncrease>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2021-01-012021-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">878666000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">878666000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">878666000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">2654471000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">2654471000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">598095000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3252566000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">256953000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">256953000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">95895000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">352848000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">829486000</sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao>
    <sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">829486000</sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao>
    <sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">923159000</sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao>
    <sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1752645000</sid:NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-2072000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-2072000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">2072000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">12258628000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">1105595000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">13364223000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">1195196000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">14559419000</sid:ComprehensiveIncomeLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">12258628000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">12258628000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">1336993000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">13595621000</ifrs-full:ProfitLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">1105595000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">1105595000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-141797000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">963798000</sid:OtherComprehensiveIncomeLoss>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-8097000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-8097000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-8097000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">301379000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">301379000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-226000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">301153000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">1321690000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">1321690000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">68000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1321758000</ifrs-full:GainsLossesOnHedgingInstrument>
    <sid:PurchaseOfTreasurySharesBySubsidiary
      contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-509377000</sid:PurchaseOfTreasurySharesBySubsidiary>
    <sid:PurchaseOfTreasurySharesBySubsidiary
      contextRef="From2021-01-012021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-509377000</sid:PurchaseOfTreasurySharesBySubsidiary>
    <sid:PurchaseOfTreasurySharesBySubsidiary
      contextRef="From2021-01-012021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-141639000</sid:PurchaseOfTreasurySharesBySubsidiary>
    <sid:PurchaseOfTreasurySharesBySubsidiary
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-651016000</sid:PurchaseOfTreasurySharesBySubsidiary>
    <sid:InternalChangesInShareholdersEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">9347204000</sid:InternalChangesInShareholdersEquity>
    <sid:InternalChangesInShareholdersEquity
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-9347204000</sid:InternalChangesInShareholdersEquity>
    <sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves
      contextRef="From2021-01-012021-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">9347204000</sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves>
    <sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves
      contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-9347204000</sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">10240000000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_ifrs-full_CapitalReserveMember"
      decimals="-3"
      unitRef="BRL">32720000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">10092888000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-50610000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">20314998000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">3059391000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">23374389000</ifrs-full:Equity>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">-1959295000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-699211000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">42634000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-2615872000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-1024834000</ifrs-full:IssueOfEquity>
    <ifrs-full:IssueOfEquity
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-3640706000</ifrs-full:IssueOfEquity>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2022-01-012022-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">395180000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">395180000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">1638000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:PurchaseOfTreasuryShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">396818000</ifrs-full:PurchaseOfTreasuryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2022-01-012022-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">1564115000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">1564115000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">867399000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2431514000</ifrs-full:DividendsPaidOrdinaryShares>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">700000000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">700000000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">155788000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">855788000</ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod>
    <sid:Others
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">789000</sid:Others>
    <sid:Others
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">789000</sid:Others>
    <sid:Others
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-9000</sid:Others>
    <sid:Others
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">780000</sid:Others>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">42634000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">42634000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">42634000</sid:GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">1554060000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">236281000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">1790341000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">292020000</sid:ComprehensiveIncomeLoss>
    <sid:ComprehensiveIncomeLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2082361000</sid:ComprehensiveIncomeLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">1554060000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">1554060000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">613638000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2167698000</ifrs-full:ProfitLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">236281000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">236281000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-321618000</sid:OtherComprehensiveIncomeLoss>
    <sid:OtherComprehensiveIncomeLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-85337000</sid:OtherComprehensiveIncomeLoss>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">-534300000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">-534300000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">-321618000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-855918000</sid:GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">18172000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">18172000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">18172000</sid:ActuarialGainsLossesNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2022-01-012022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">752409000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2022-01-012022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">752409000</ifrs-full:GainsLossesOnHedgingInstrument>
    <ifrs-full:GainsLossesOnHedgingInstrument
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">752409000</ifrs-full:GainsLossesOnHedgingInstrument>
    <sid:InternalChangesInShareholdersEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">854849000</sid:InternalChangesInShareholdersEquity>
    <sid:InternalChangesInShareholdersEquity
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-854849000</sid:InternalChangesInShareholdersEquity>
    <sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves
      contextRef="From2022-01-012022-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">854849000</sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves>
    <sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves
      contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember"
      decimals="-3"
      unitRef="BRL">-854849000</sid:IncreaseDecreaseThroughTransferToMiscellaneousOtherReserves>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_custom_PaidInCapitalMember"
      decimals="-3"
      unitRef="BRL">10240000000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_ifrs-full_CapitalReserveMember"
      decimals="-3"
      unitRef="BRL">32720000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_ifrs-full_MiscellaneousOtherReservesMember"
      decimals="-3"
      unitRef="BRL">8988442000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember"
      decimals="-3"
      unitRef="BRL">228305000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_ifrs-full_EquityAttributableToOwnersOfParentMember"
      decimals="-3"
      unitRef="BRL">19489467000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_ifrs-full_NoncontrollingInterestsMember"
      decimals="-3"
      unitRef="BRL">2326577000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">21816044000</ifrs-full:Equity>
    <sid:DisclosureOfDescriptionOfBusinessExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_803_ecustom--DisclosureOfDescriptionOfBusinessExplanatory_z54B2NK4HF1e" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;1.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_828_z5QSW03y8Ta7"&gt;DESCRIPTION OF BUSINESS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Companhia Sider&#xfa;rgica Nacional &#x201c;CSN&#x201d;,
also referred to as &#x201c;Company&#x201d;, is a publicly held company incorporated on April 9, 1941, under the laws of the Federative
Republic of Brazil (Companhia Sider&#xfa;rgica Nacional, its subsidiaries, joint ventures, joint operations and associates are collectively
referred to herein as the "Group&#x201d;). The Company&#x2019;s registered office is located in S&#xe3;o Paulo, SP, Brazil.&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 144.75pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/116% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN is listed on the S&#xe3;o Paulo Stock Exchange
(B3 S.A.- Brasil, Bolsa, Balc&#xe3;o) and on the New York Stock Exchange (NYSE).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Group's main operating activities are divided
into five (5) segments as follows: 	&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Steel:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s main industrial facility is
the Presidente Vargas Steelworks (&#x201c;UPV&#x201d;), located in the city of Volta Redonda, State of Rio de Janeiro. This segment consolidates
all operations related to the production, distribution and sale of flat steel, long steel, metallic containers and galvanized steel. In
addition to the facilities in Brazil, CSN has commercial operations in the United States and operations in Portugal and Germany in order
to gain markets and provide excellent services to final consumers. Its steel is used in home appliances, civil construction, package and
automobile industries.&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Mining:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The production of iron ore is developed in the
cities of Congonhas, Belo Vale and Ouro Preto, State of Minas Gerais, by its subsidiary CSN Minera&#xe7;&#xe3;o S.A. (&#x201c;CSN Minera&#xe7;&#xe3;o&#x201d;).
The Company&#x2019;s mining activities also include tin exploration in the state of Rond&#xf4;nia by CSN's subsidiary Estanho de Rond&#xf4;nia
S.A. (&#x201c;ERSA&#x201d;), to supply the needs of the UPV. The surplus of this raw material is sold to subsidiaries and third parties.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Iron ore is sold basically in the international
market, especially in Europe and Asia. The prices charged in these markets are historically cyclical and subject to significant fluctuations
over short periods of time, driven by several factors related to global demand, strategies adopted by the major steel producers, and the
foreign exchange rate. All these factors are beyond the Company&#x2019;s control. The ore is transported by rail to the Terminal de Carv&#xe3;o
e Min&#xe9;rios from the Itagua&#xed; Port (&#x201c;TECAR&#x201d;), a solid bulk terminal, one of the four terminals that comprise the
Itaguai Port, located in the State of Rio de Janeiro and from TECAR to customers around the world. The imports of coal and coke are also
carried out through this terminal by provision of services by CSN Minera&#xe7;&#xe3;o to CSN.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;All our mining dams are adequately suited to existing
environmental legislation.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Cement:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN entered the cement production market boosted
by the synergy between this activity and CSN&#x2019;s current business. Beside the UPV facilities, in Volta Redonda/RJ, the Company installed
a business unit, which produces CP-III type cement using the slag produced by the UPV&#x2019;s own blast furnaces. It also explores limestone
and dolomite at the Arcos/MG unit, to meet the needs of the steel and cement plants. Additionally, in Arcos/MG, the clinker production
operation is located.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On January 31, 2021, the Company concluded the
drop down of the cement business and, accordingly, all assets, liabilities, rights and obligations related to the cement business were
transferred from CSN to its subsidiary CSN Cimentos S.A. (&#x201c;CSN Cimentos&#x201d;).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On August 31, 2021, the Company completed the acquisition
of control of Elizabeth Cimentos S.A. ("Elizabeth Cimentos") and Elizabeth Minera&#xe7;&#xe3;o Ltda. ("Elizabeth Minera&#xe7;&#xe3;o"),
with operations in the Northeast region, especially in Para&#xed;ba and Pernambuco. On May 1, 2022, Elizabeth Minera&#xe7;&#xe3;o
was merged into CSN Cimentos S.A.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On September 9, 2021, CSN Cimentos entered into
the &lt;i&gt;Agreement for the Sale and Purchase of the Shares in LafargeHolcim&lt;/i&gt; (Brasil) S.A., for the acquisition of 100% of the shares
issued by LafargeHolcim (Brasil) S.A. (&#x201c;LafargeHolcim&#x201d;). On August 17, 2022, the transaction was approved by the Administrative
Council for Economic Defense ("CADE"), and on September 6, 2022, the acquisition of all shares issued by LafargeHolcim S.A.
was completed, with the change of LafargeHolcim's name to "CSN Cimentos Brasil S.A.", which is now controlled by CSN Cimentos.
Relevant operational, logistical, management and commercial synergies, a better product mix and expansion of its customer base are expected.&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Logistics:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Railroads:&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN has interests in three railroad companies:
MRS Log&#xed;stica S.A. (&#x201c;MRS&#x201d;), which manages the former Southeast Railway System of Rede Ferrovi&#xe1;ria Federal S.A.
(&#x201c;RFFSA&#x201d;), Transnordestina Log&#xed;stica S.A. (&#x201c;TLSA&#x201d;) and FTL - Ferrovia Transnordestina Log&#xed;stica
S.A. (&#x201c;FTL&#x201d;), which holds the concession to operate the former Northeast Railway System of RFFSA, in the States of Maranh&#xe3;o,
Piau&#xed;, Cear&#xe1;, Rio Grande do Norte, Para&#xed;ba, Pernambuco, Alagoas - stretches from S&#xe3;o Lu&#xed;s to Altos,
Altos to Fortaleza, Fortaleza to Sousa, Sousa to Recife/Jorge Lins, Recife/Jorge Lins to Salgueiro, Jorge Lins to Propri&#xe1;, Paula
Cavalcante to Cabedelo, Itabaiana to Macau (Mesh I) and TLSA is responsible for the stretches from Eliseu Martins-Trindade, Trindade-Salgueiro,
Salgueiro-Miss&#xe3;o Velha and Miss&#xe3;o Velha-Pec&#xe9;m (Mesh II), under construction.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Ports:&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company operates in the State of Rio de Janeiro,
by means of its subsidiary Sepetiba Tecon S.A., the Container Terminal (&#x201c;TECON&#x201d;) and by means of its subsidiary CSN Minera&#xe7;&#xe3;o,
the TECAR, both located at the Itagua&#xed; Port. Established in the harbor of Sepetiba, the mentioned port has a privileged highway,
railroad, and maritime access.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;TECON is responsible for the movement and storage
of containers, vehicles, steel products, general cargo, among other products, and TECAR performs the operational activities of loading
and unloading of solid bulk ships, storage and distribution (road and rail) of coal, coke, petroleum coke, clinker, zinc concentrate,
sulfur, iron ore and other bulk, intended for the seaborne market, for our own operation and for different customers.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Energy:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Since the energy supply is fundamental in CSN&#x201d;s
production process, the Company has electricity generation assets to mitigate costs, aiming at greater competitiveness.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On June 30, 2022, the Company's subsidiaries, CSN
Cimentos and CSN Energia S.A. ("CSN Energia"), completed the acquisition of Santa Ana Energ&#xe9;tica S.A. (&#x201c;Santa Ana&#x201d;),
as well as Top&#xe1;zio Energ&#xe9;tica S.A. ("Top&#xe1;zio") and, indirectly, Brasil Central Energia Ltda. ("BCE"),
a subsidiary of Top&#xe1;zio, under the terms of the &lt;i&gt;Share Purchase Agreement&lt;/i&gt; entered into on April 8, 2022 with Brookfield Americas
Infrastructure (Brazil Power) Fundo de Investimento em Participa&#xe7;&#xf5;es Multiestrat&#xe9;gia, a private equity fund managed
by Brookfield Brasil Asset Management Investimentos Ltda. On October 7, 2022, subsidiaries CSN Minera&#xe7;&#xe3;o and CSN Energia
S.A. concluded the acquisition of &lt;span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pip0_dp_c20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zJNfgSmsfgof" title="Percentage of acquisition"&gt;100&lt;/span&gt;% of the shares of Companhia Energ&#xe9;tica Chapec&#xf3; &#x2013; CEC, holder of the grant of
Quebra-Queixo Hydroelectric Power Plant (&#x201c;Chapec&#xf3;&#x201d;), as provided for in the &lt;i&gt;Agreement for the Purchase and Sale
of Shares and Other Covenants&lt;/i&gt; and in the &lt;i&gt;Private Instrument of Assignment of Rights and Obligations&lt;/i&gt; entered into on July 1,
2022 and July 25, 2022, respectively.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In July 2022, the subsidiary Companhia Florestal
do Brasil it began the process of participating in the auction held by the State of Rio Grande do Sul, for the sale of &lt;span id="xdx_90A_eifrs-full--EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets_iI_pip0_dp_c20220731_zMVnenQFhgPl" title="Percentage of sale"&gt;100&lt;/span&gt;% of the shares
in its possession, &lt;span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20220731_zODTIekOk7Ik" title="Shares issued"&gt;6,381,908&lt;/span&gt; equivalent to &lt;span id="xdx_904_eifrs-full--CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets_iI_pip0_dp_c20220731_zBrqnf54Uqe4" title="Percentage of equivalent"&gt;66.23&lt;/span&gt;% of the share capital, of Companhia Estadual de Energia El&#xe9;trica - CEEE-G, as
part of the CEEE Group privatization program, in accordance with State Law 15,298/19, on October 21, 2022, the transaction was completed
with payment by the company of the auction winning price. On December 22, 2022, the acquisition of Eletrobras' 32.74% interest in CEEE-G
was concluded, and the Company currently holds &lt;span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pip0_dp_c20221222__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zTaA5gX23Z6j" title="Percentage of interest"&gt;99&lt;/span&gt;% of the share capital of CEEE-G.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Going Concern:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Management understands that the Company has adequate
resources to continue its operations. Accordingly, the Company's financial statements for the year ended December 31, 2022 have been prepared
on a going concern basis.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;














</sid:DisclosureOfDescriptionOfBusinessExplanatory>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-10-07_custom_CompanhiaEnergeticaChapecoMember"
      decimals="INF"
      unitRef="Pure">1</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets contextRef="AsOf2022-07-31" decimals="INF" unitRef="Pure">1</ifrs-full:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets>
    <ifrs-full:NumberOfSharesIssued contextRef="AsOf2022-07-31" decimals="INF" unitRef="Shares">6381908</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets contextRef="AsOf2022-07-31" decimals="INF" unitRef="Pure">0.6623</ifrs-full:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-22_custom_CompanhiaFlorestaldoBrasilMember"
      decimals="INF"
      unitRef="Pure">0.99</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_804_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_z4wu2bg1Nz1c" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_829_zhKUCI559eR4"&gt;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_846_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zOB7lxlJaMd9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: bold 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;2.a)&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_867_ztPwu7eue0yc"&gt;Declaration of conformity&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements have been
prepared and are being presented in accordance with International Financial Reporting Standards (&#x201c;IFRS&#x201d;) issued by the International
Accounting Standard Board (IASB) and highlight all the relevant information at the financial statements, and only this information, which
correspond to those used by the Company's management in its activities&lt;/p&gt;

&lt;p id="xdx_846_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zThKoypWRzQe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.b)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_862_z9Xwbh1ZewLf"&gt;Basis of presentation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;The financial statements were prepared based on the historical cost and were
adjusted to reflect: (i) the fair value measurement of certain financial assets and liabilities (including derivative instruments), as
well as pension plan assets; and (ii) impairment losses.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;When IFRS allows an option between cost or another measurement criterion,
the cost of acquisition criterion was used.&lt;/p&gt;

&lt;p style="font: 10pt PetrobrasSans; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The preparation of these financial statements requires
Management to use certain accounting estimates, judgments and assumptions that affect the application of Accounting Polices and the amounts
reported on the balance sheet date of assets, liabilities, income, and expenses may differ from actual future results. The assumptions
used are based on history and other factors considered relevant and are reviewed by the Company&#x2019;s management.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The accounting policies and critical estimates,
when applicable and relevant, are included in the respective explanatory notes and are consistent with the previous year presented, as
shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 3 - Definition of assumptions
in business combinations;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 6 - Allowance for expected
losses (impairment) of trade receivables;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 10.e - Recoverability test
of investment in Transnordestina Log&#xed;stica S.A. (&#x201c;TLSA&#x201d;);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 12 - Goodwill impairment
test;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 14.e - Derivative financial
instruments and hedge accounting;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 18.e - Recoverability test
of deferred income tax and social contribution; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 20 - Provisions for tax,
social security, labor and civil risks;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 21 - Provisions for environmental
liabilities and asset retirement obligations;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 30 - Employee benefits.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements were approved
by Board of Directors on April 27, 2023.&lt;/p&gt;

&lt;p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zWYzN3cFJML8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.c)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_863_zWlsW8YpI8Hh"&gt;Functional currency and presentation currency&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The accounting records included in the financial
statements of each of the Company&#x2019;s subsidiaries are measured using the currency of the principal of the economic environment in
which each subsidiary operates (&#x201c;the functional currency&#x201d;). The consolidated financial statements are presented in R$ (reais),
which is the Company&#x2019;s functional currency and the Group&#x2019;s presentation currency.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Foreign currency transactions are translated into
the functional currency using the exchange rates prevailing on the transaction or valuation dates, in which the items are remeasured.
The balances of the asset and liability accounts are converted using the exchange rate prevailing at the balance sheet date. As of December
31, 2022, US$&lt;span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--USD_zqHZBtk0xfga" title="Exchange rates"&gt;1&lt;/span&gt; was equivalent to R$&lt;span id="xdx_90C_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL_zqCx3ytsviZ8" title="Exchange rates"&gt;5.2177&lt;/span&gt; (R$&lt;span id="xdx_908_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL_zxwrzTbxbqNj" title="Exchange rates"&gt;5.5805&lt;/span&gt; as of December 31, 2021) and &#x20ac;&lt;span id="xdx_900_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--EUR_zYjCRA21HhDk" title="Exchange rates"&gt;1&lt;/span&gt; was equivalent to R$&lt;span id="xdx_903_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zwZqJnHltNIf" title="Exchange rates"&gt;5.5694&lt;/span&gt; (R$&lt;span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zKO9clqBqiEb" title="Exchange rates"&gt;6.3210&lt;/span&gt; as of December
31, 2021), according to the rates obtained from the Central Bank of Brazil website.&lt;/p&gt;

&lt;p id="xdx_843_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zhUvNchCEIXj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.d)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_866_z7psUTRfSDB3"&gt;Accounting policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The significant accounting policies applied in
the preparation of these financial statements have been included in the respective notes and are consistent for all years presented.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;










&lt;p id="xdx_840_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zZHNxWqmMK2b" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.e)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_860_z8GQuIcGSqzd"&gt;Adoption of new and revised International Financial Reporting Standards
(IFRS)&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has not adopted new accounting policies
in the current year. Additionally, some accounting standards and interpretations were recently issued, but are not yet effective for the
year. The Company has not early adopted any of these standards and does not expect that they will have a material impact on the financial
statements of subsequent fiscal years.&lt;/p&gt;

</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_846_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zOB7lxlJaMd9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: bold 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;2.a)&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_867_ztPwu7eue0yc"&gt;Declaration of conformity&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements have been
prepared and are being presented in accordance with International Financial Reporting Standards (&#x201c;IFRS&#x201d;) issued by the International
Accounting Standard Board (IASB) and highlight all the relevant information at the financial statements, and only this information, which
correspond to those used by the Company's management in its activities&lt;/p&gt;

</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfBasisOfConsolidationExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_846_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zThKoypWRzQe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.b)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_862_z9Xwbh1ZewLf"&gt;Basis of presentation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;The financial statements were prepared based on the historical cost and were
adjusted to reflect: (i) the fair value measurement of certain financial assets and liabilities (including derivative instruments), as
well as pension plan assets; and (ii) impairment losses.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;When IFRS allows an option between cost or another measurement criterion,
the cost of acquisition criterion was used.&lt;/p&gt;

&lt;p style="font: 10pt PetrobrasSans; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The preparation of these financial statements requires
Management to use certain accounting estimates, judgments and assumptions that affect the application of Accounting Polices and the amounts
reported on the balance sheet date of assets, liabilities, income, and expenses may differ from actual future results. The assumptions
used are based on history and other factors considered relevant and are reviewed by the Company&#x2019;s management.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The accounting policies and critical estimates,
when applicable and relevant, are included in the respective explanatory notes and are consistent with the previous year presented, as
shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 3 - Definition of assumptions
in business combinations;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 6 - Allowance for expected
losses (impairment) of trade receivables;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 10.e - Recoverability test
of investment in Transnordestina Log&#xed;stica S.A. (&#x201c;TLSA&#x201d;);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 12 - Goodwill impairment
test;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 14.e - Derivative financial
instruments and hedge accounting;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 18.e - Recoverability test
of deferred income tax and social contribution; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 20 - Provisions for tax,
social security, labor and civil risks;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 21 - Provisions for environmental
liabilities and asset retirement obligations;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Note 30 - Employee benefits.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The consolidated financial statements were approved
by Board of Directors on April 27, 2023.&lt;/p&gt;

</ifrs-full:DisclosureOfBasisOfConsolidationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zWYzN3cFJML8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.c)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_863_zWlsW8YpI8Hh"&gt;Functional currency and presentation currency&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The accounting records included in the financial
statements of each of the Company&#x2019;s subsidiaries are measured using the currency of the principal of the economic environment in
which each subsidiary operates (&#x201c;the functional currency&#x201d;). The consolidated financial statements are presented in R$ (reais),
which is the Company&#x2019;s functional currency and the Group&#x2019;s presentation currency.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Foreign currency transactions are translated into
the functional currency using the exchange rates prevailing on the transaction or valuation dates, in which the items are remeasured.
The balances of the asset and liability accounts are converted using the exchange rate prevailing at the balance sheet date. As of December
31, 2022, US$&lt;span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--USD_zqHZBtk0xfga" title="Exchange rates"&gt;1&lt;/span&gt; was equivalent to R$&lt;span id="xdx_90C_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL_zqCx3ytsviZ8" title="Exchange rates"&gt;5.2177&lt;/span&gt; (R$&lt;span id="xdx_908_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL_zxwrzTbxbqNj" title="Exchange rates"&gt;5.5805&lt;/span&gt; as of December 31, 2021) and &#x20ac;&lt;span id="xdx_900_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--EUR_zYjCRA21HhDk" title="Exchange rates"&gt;1&lt;/span&gt; was equivalent to R$&lt;span id="xdx_903_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zwZqJnHltNIf" title="Exchange rates"&gt;5.5694&lt;/span&gt; (R$&lt;span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zKO9clqBqiEb" title="Exchange rates"&gt;6.3210&lt;/span&gt; as of December
31, 2021), according to the rates obtained from the Central Bank of Brazil website.&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <sid:ExchangeRates
      contextRef="AsOf2022-12-31_currency_USD"
      decimals="INF"
      unitRef="BRLPShares">1</sid:ExchangeRates>
    <sid:ExchangeRates
      contextRef="AsOf2022-12-31_currency_BRL"
      decimals="INF"
      unitRef="BRLPShares">5.2177</sid:ExchangeRates>
    <sid:ExchangeRates
      contextRef="AsOf2021-12-31_currency_BRL"
      decimals="INF"
      unitRef="BRLPShares">5.5805</sid:ExchangeRates>
    <sid:ExchangeRates
      contextRef="AsOf2022-12-31_currency_EUR"
      decimals="INF"
      unitRef="BRLPShares">1</sid:ExchangeRates>
    <sid:ExchangeRates
      contextRef="AsOf2022-12-31_currency_BRL_custom_BrazilianCentralBankMember"
      decimals="INF"
      unitRef="BRLPShares">5.5694</sid:ExchangeRates>
    <sid:ExchangeRates
      contextRef="AsOf2021-12-31_currency_BRL_custom_BrazilianCentralBankMember"
      decimals="INF"
      unitRef="BRLPShares">6.3210</sid:ExchangeRates>
    <ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_843_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zhUvNchCEIXj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.d)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_866_z7psUTRfSDB3"&gt;Accounting policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The significant accounting policies applied in
the preparation of these financial statements have been included in the respective notes and are consistent for all years presented.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;










</ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory>
    <ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_840_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zZHNxWqmMK2b" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;2.e)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_860_z8GQuIcGSqzd"&gt;Adoption of new and revised International Financial Reporting Standards
(IFRS)&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has not adopted new accounting policies
in the current year. Additionally, some accounting standards and interpretations were recently issued, but are not yet effective for the
year. The Company has not early adopted any of these standards and does not expect that they will have a material impact on the financial
statements of subsequent fiscal years.&lt;/p&gt;

</ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations>
    <ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_803_eifrs-full--DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory_z3utuugMPnX8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;3.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_821_zNLH7NWNOD8b"&gt;BUSINESS COMBINATION&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In 2022, the CSN Group&#x2019;s subsidiaries fully
and/or partially acquired the companies Metalgr&#xe1;fica Igua&#xe7;u S.A. (&#x201c;Metalgr&#xe1;fica&#x201d;), Santa Ana, Top&#xe1;zio,
Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica (&#x201c;CEEE-G&#x201d;), CSN Cimentos Brasil S.A. (&#x201c;Cimentos
Brasil&#x201d;) and Companhia Energ&#xe9;tica Chapec&#xf3; (&#x201c;Chapec&#xf3;&#x201d;). The effect of each acquisition on the business
combination is shown below.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The acquisitions of the energy segment are intended
to support and strengthen its business expansion strategy, through investments in renewable energy and self-production for greater competitiveness
and the acquisitions of the cement and steel segment to improve the competitiveness of the business and strengthen the national chain,
especially in relation to substitute packaging.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;3.a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;
&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;span style="text-decoration: underline"&gt;Acquisition of control of Metalgr&#xe1;fica Igua&#xe7;u
S.A.&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On September 6, 2022, Companhia Metal&#xfa;rgica
Prada (&#x201c;Prada&#x201d;), a subsidiary of the Company, acquired 100% of Metalgr&#xe1;fica Igua&#xe7;u S.A. The assets acquired
are in Paran&#xe1; and Goi&#xe1;s. The operation is a strategic step to expand the production capacity of the Company's packaging
division.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction consists of a business combination
whereby Prada acquired control through the merger of Metalgr&#xe1;fica shares and, in exchange for the merger of shares, Metalgr&#xe1;fica
shareholders received shares issued by Prada in substitution for Metalgr&#xe1;fica shares, according to the exchange ratio approved
at an extraordinary general meeting of the companies.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(i) Determination of the purchase
price&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below summarizes the price considered
for accounting purposes:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_pn3n3_zuapjTtCRMTk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B6_zS38DHP4Ngrd" style="display: none"&gt;Schedule of determination of purchase price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 30%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 43%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Equity interests issued&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90D_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zQkK3wO8aWCf" title="Determination of comment"&gt;The Prada issued new shares that were delivered to Metalgrafica's shareholders&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z7NknZ01wesd" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;263&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(a)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Equity interests issued&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90A_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssued1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z3JOTA0NhBGj" title="Determination of comment"&gt;The Metalgrafica issued new shares which were acquired by Prada&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssued1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zKlFkUE4crib" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(b)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zy77NrV0y9Nf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;133,363&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;a)&lt;/td&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Prada approved a capital increase in the amount of R$&lt;span id="xdx_900_ecustom--CapitalIncrease_pn3n3_c20220101__20221231_zoriNpf71EE9" title="Capital increase"&gt;263&lt;/span&gt; with the issuance of &lt;span id="xdx_909_ecustom--IssuanceOfCommonShares_pid_c20220101__20221231_zvXIZeTEmIxg" title="Issuance of common shares"&gt;571,251&lt;/span&gt; common shares, paid in with Metalgr&#xe1;fica shares.
The shares were issued at the equity value according to the Appraisal Report.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8AF_zHdpA0myywGd" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The measurement of the fair value of Metalgr&#xe1;fica
shares, transferred to Prada in the business combination, was performed using the discounted cash flow method, with the issue of an Economic
Value Report prepared by independent appraisers and its results are presented in the table below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfFairValueMeasurementOfEquityExplanatory_pn3n3_zyeadMD7l4E2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;&lt;span id="xdx_8B3_z4DNBaNsRgvc" style="display: none"&gt;Schedule of fair value measurement&lt;/span&gt;&lt;/td&gt;
    &lt;td dir="ltr" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: justify; width: 76%"&gt;Equity value - Metalgr&#xe1;fica&lt;/td&gt;
    &lt;td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 24%"&gt;&#160;date base - 03/31/2022&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_98D_ecustom--DiscountedCashFlow_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z9UZMrZfV95f" style="text-align: right" title="Discounted Cash Flow"&gt;&#160;&#160;59,353&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Discounted residual value&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_984_ecustom--DiscountedResidualValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zpZppYMsfXn4" style="text-align: right" title="Discounted residual value"&gt;&#160;&#160;33,973&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Enterprise value&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_986_ecustom--EnterpriseValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zDgmwYaMUu2j" style="text-align: right" title="Enterprise value"&gt;&#160;&#160;93,326&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Indebtdness net&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_98F_ecustom--IndebtdnessNet_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zMdDLNbUJKVc" style="text-align: right" title="Indebtdness net"&gt;&#160;&#160;(109,133)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Non-operating assets/liabilities&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_984_ecustom--NonoperatingAssetsliabilities_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zT7MkTUnlPnk" style="text-align: right" title="Non-operating assets/liabilities"&gt;&#160;&#160;16,070&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Equity value&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_987_ecustom--EquityValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zzFE8n2vy5Ah" style="text-align: right" title="Equity value"&gt;263&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;b) Metalgr&#xe1;fica's Board of Directors approved
on September 6, 2022 the capital increase in the amount of R$ &lt;span id="xdx_909_ecustom--CapitalIncrease_pn3n3_c20220901__20220906_zhKC52yqJ0if" title="Capital increase"&gt;133,100&lt;/span&gt; through the issue of &lt;span id="xdx_90F_ecustom--IssuanceOfCommonShares_pid_c20220901__20220906_z9TUBji2hgW2" title="Issuance of common shares"&gt;122,110,092&lt;/span&gt; shares subscribed by Prada.&lt;/p&gt;

&lt;p id="xdx_8A1_zhWL4TyKkJwk" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(ii) Goodwill on acquisition
of control &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction generated goodwill for expected
future profitability, as shown in the table below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_pn3n3_zfc5xJ6UNXe6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_8B2_zkQzg1QwpJb" style="display: none"&gt;Schedule
of goodwill on acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 70%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&#160;Purchase price considered&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zxNnggfwxefh" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;133,363&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;(i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;Fair value of the assets and liabilities acquired&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_981_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zB7KCwWtpiU" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;121,948&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;(iii)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;Goodwill based on expectations for future profitability (note 12)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z50KKMhKeARj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"&gt;11,415&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_z4vPCg6Egfea" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(iii) Fair value of assets
and liabilities acquired &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table shows the allocation of the
fair value of assets acquired and liabilities assumed at August 31, 2022, considering the direct and indirect interests, calculated based
on independent appraisers&#x2019; reports.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_pn3n3_zaVlBCznpMRj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_zqhdfmcyPMZb" style="display: none"&gt;Schedule
of fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zn3eSBs8XAu1" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--ProformaAdjustmentMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_ze9Ve9EL0wnh" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zrag1SS6nK7g" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z5tIdvQTODah" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 36%"&gt;&#160;(R$'000)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;Accounting Balances&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;&#160;Proforma Adjustment&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;Fair value adjustment&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;&#160;Total fair value&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentAssetRecognisedAsOfAcquisitionDate_iI_zHA2LVoMSLrj" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;Current Assets&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;23,924&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;157,024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;569&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;569&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,249&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,249&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,435&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,435&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;713&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;133,813&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--RecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_zB1H7lLNJY5i" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Recoverable taxes and contributions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,958&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,958&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--NoncurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zrvEtJ4V85Le"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;Non-current Assets&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;58,408&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;130,592&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_zUO7v1zgLbnh" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Recoverable taxes and contributions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;38,649&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;38,649&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NonCurrentOtherAssetsAsOfAcquisitionDate_iI_pn3n3_z9Dqy4XoeYM4" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,856&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,856&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z67plYEV3uQ1" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,750&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;89,934&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Intangibles&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;143&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;143&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zQyVH4RToq6c" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;82,332&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;287,616&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--CurrentLiabilitiesAsOfAcquisitionDate_iI_pn3n3_zYNDRpYkEMj2" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;134,464&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;134,464&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--BorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;89,852&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;89,852&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,114&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,114&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--LaborObligationsAsOfAcquisitionDate_iI_pn3n3_zQN6l89Wjica" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Labor obligations&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,339&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,339&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Taxes payable&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;181&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--AdvancesFromCustomersAsOfAcquisitionDate_iI_pn3n3_zfqnDYGUZxZb" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Advances from customers&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,158&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--InstallmentsAsOfAcquisitionDate_iI_pn3n3_zw8GRmNIg4Q5" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Installments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,227&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,227&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OtherAccountsAsOfAcquisitionDate_iI_pn3n3_zAsywh7VM4u6" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other accounts&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;6,593&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;6,593&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--NoncurrentLiabilitiesAsOfAcquisitionDate_iI_pn3n3_z0xHxg1EOtid" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;31,204&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;31,204&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NoncurrentBorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3_zmkcucDm7tg1" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21,844&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21,844&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--NoncurrentInstallmentsAsOfAcquisitionDate_iI_pn3n3_zb7PoHFDqXKd" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Installments&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;6,462&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;6,462&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--NoncurrentOtherAccountsAsOfAcquisitionDate_iI_pn3n3_zNbxzLiLPW3c" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Other accounts&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,898&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,898&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;165,668&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;165,668&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(83,336)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;121,948&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zow52hHmzHug" style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Pro forma adjustment: refers to the capital increase
approved at the Board of Directors' Meeting held on September 6, 2022, in the amount of R$&lt;span id="xdx_90B_ecustom--CapitalIncrease_pn3n3_c20220901__20220906_zm8f6vuSjche" title="Capital increase"&gt;133,100&lt;/span&gt;, to be paid in within 24 months.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in an adjustment
totaling R$&lt;span id="xdx_90C_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220101__20221231_zx0Gu8Si44z7" title="Fair value adjustment"&gt;72,184&lt;/span&gt;, distributed among Metalgr&#xe1;fica's main assets. The following table shows the composition of the allocated amounts
and a summary of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock_zYoEz5dZfk9e" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock"&gt;
  &lt;tr style="display: none"&gt;
    &lt;td id="xdx_8B0_zCNh1XPbfSO9" style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;Schedule of fair value allocated amounts composition&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 19%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 53%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipmentMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zCVYPHLFkvy1" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z5kej8OCrX19" style="text-align: right" title="Property, plant and equipment"&gt;&#160;17,750&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zXrSNwIiB3T3" style="text-align: right" title="Property, plant and equipment"&gt;&#160;72,184&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zvhOTfzsGCYa" style="text-align: right" title="Property, plant and equipment"&gt;&#160;89,934&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zfhUao3tBkob" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;17,750&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zAn5jcm5eO02" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;72,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zEHGDxbnisoc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;89,934&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zw5nuwokwthh" style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Prada has engaged an independent company to prepare
an appraisal report on the tangible and intangible assets and allocation of the excess price paid.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;3.b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;
&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;span style="text-decoration: underline"&gt;Acquisition of Santa Ana Energ&#xe9;tica S.A. and
Top&#xe1;zio Energ&#xe9;tica S.A.&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On April 8, 2022, the Company and CSN Energia signed
an agreement for the acquisition of 100% of the shares issued by Santa Ana and Top&#xe1;zio with Brookfield Americas Infrastructure
(Brazil Power) Fundo de Investimento Participa&#xe7;&#xf5;es Multiestrat&#xe9;gia. The transaction was completed on June 30, 2022.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Santa Ana holds the concession to operate the small
hydroelectric plant of Santa Ana, located in the state of Santa Catarina, with a contract in effect until December 2046 and installed
capacity of approximately 3.75 MW/h.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Top&#xe1;zio, through its subsidiary Brasil Central
Energia Ltda., holds the concession to operate the small hydroelectric plant of Sacre II, located in the state of Mato Grosso do Sul,
with a contract in effect until June 2039 and installed capacity of approximately 30.00 MW/h.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(i) Determination of the purchase
price&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below summarizes the price considered
for accounting purposes:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--SantaAnaEnergeticaAndTopazioEnergeticaSAMember_zNXWppbbpzoa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 4)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8BE_zD5lvvQnPDY9" style="display: none"&gt;Schedule of determination of purchase price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 28%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 35%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Santa Ana Energ&#xe9;tica&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%"&gt;Top&#xe1;zio En&#xe9;rgetica&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;In the transaction, a payment in the amount of R$466,153 was made.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_fKGkp_znHGfP1gBEzd" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;37,292&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_fKGkp_zvn8TPtbXsA3" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;428,861&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;(i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zfKFMCZQgv4i" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;37,292&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zXHg1u1mPugc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;428,861&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F09_zlX9s8MAIkJk" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F18_z91O1dQT3oQl" style="text-align: justify"&gt;On June 30, 2022, the transaction was concluded with the payment by CSN Cimentos and CSN
Energia in the amount of R$&lt;span id="xdx_90A_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosMember_zcE58FaJvKN7" title="Transaction amount"&gt;&lt;span id="xdx_907_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNEnergiaMember_zpWHBXDH9gE4" title="Transaction amount"&gt;466,153&lt;/span&gt;&lt;/span&gt;.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A0_zhJzJGhzJgf7" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(ii) Goodwill on acquisition
of control&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction did not generate goodwill for expected
future profitability, since the fair value of the assets has been fully allocated.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(iii) Fair value of assets
and liabilities acquired &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the fair value identification of assets acquired
and liabilities assumed, the Company applied the guidelines in IFRS 13 - Fair value measurement. The following table shows the allocation
of the fair value on June 30, 2022, calculated based on independent appraisers&#x2019; reports.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--SantaAnaEnergeticaAndTopazioEnergeticaSAMember_zHtXewPXhYLg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B4_zSCqe2D9noo6" style="display: none"&gt;Schedule of fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zsGtFeIXTJyk" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zXZBRdoSWkNk" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zBrGR4a12Kt1" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zRGW6FPHCuU3" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zVnRP31jx3ld" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zSljtgGL99H7" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: center; font-weight: bold"&gt;Santa Ana Energ&#xe9;tica&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: center; font-weight: bold"&gt;Top&#xe1;zio En&#xe9;rgetica&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 42%"&gt;(R$'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zNcT0FXADL1e" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,602&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,602&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,493&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;3,493&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zVr55Yf89Jh5" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;13&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;13&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;199&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;199&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_z2oRJJjZGZod" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;422&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;422&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;647&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;647&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zpotD36VB4E6" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;87&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;87&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zl77E9DnyVm8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;21&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;21&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zR6o3jItPMZd" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Property, plant and equipment&#160;&#160;&lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F20_zxXYjec7XlP9"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;28,163&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,482&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;38,645&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;173,494&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(79,317)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;94,177&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zFt7WOcAx6Ue" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&#160;&lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F2B_zoqQuP49YzWl"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(3,200)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(3,200)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;331,637&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;331,637&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zL7KhyNmIqre" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;30,202&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;7,282&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;37,484&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;177,941&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;252,320&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;430,261&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AccountsPayableAsOfAcquisitionDate_iI_pn3n3_zVl0CKpWcUDk" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Accounts payable&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;179&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;179&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zxpO413D7Xh2" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;72&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;72&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;821&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;821&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zzuNpy4ovT88" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Salaries and social charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;167&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;167&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zbfR3gvsruI2" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;92&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;92&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeasesAsOfAcquisitionDate_iI_pn3n3_zjTmRC6w6B15" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Leases&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;26&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;26&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;233&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;233&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zK8n2zw5tQk" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;192&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;192&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;1,400&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,400&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;30,010&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;7,282&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;37,292&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;176,541&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;252,320&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;428,861&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F02_z6ge4fmQjzB6" style="width: 15pt; text-align: right"&gt;1&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1C_z73jseofjKad" style="text-align: justify"&gt;- Refer to a PP&amp;amp;E impairment recognized in Top&#xe1;zio and a recognition of an onerous
contract related to prior concession agreement of Santa Ana.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p id="xdx_8AF_zB17ZRm6xXid" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The subsidiary CSN Cimentos S.A. has engaged an
independent company to prepare an appraisal report on the tangible and intangible (basically energy sales agreements) assets and allocation
of the excess price paid.&lt;/p&gt;

&lt;p style="font: 8pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in an adjustment
totaling R$&lt;span id="xdx_908_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220601__20220630_zSISU9cDOoRa" title="Fair value adjustment"&gt;259,602&lt;/span&gt;, distributed among Company's main assets. The following table shows the composition of the allocated amounts and a
summary of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfFairValueAllocationCompositionTableTextBlock_z4VP7h0TVGDl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Schedule Of Fair Value Allocation Composition"&gt;
  &lt;tr style="vertical-align: middle; display: none"&gt;
    &lt;td id="xdx_8BA_zjqK5qQDmj0l" style="text-align: left"&gt;Schedule Of Fair Value Allocation Composition&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 17%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 52%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member_zmRJajnvh941" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member_zwnzOzc9OBO7" style="text-align: right" title="Property, plant and equipment"&gt;&#160;201,424&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member_zLvdebRHrOl4" style="text-align: right" title="Property, plant and equipment"&gt;(68,835)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member_zwdAkIl2dWcf" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;132,589&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Intangible assets&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssets1Member_zxpT0aSzObc4" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--IntangibleAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments2Member_z5TdS3WWelK3" style="text-align: right" title="Intangible assets"&gt;328,437&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--IntangibleAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue2Member_zPjpX5usyAF8" style="text-align: right" title="Intangible assets"&gt;&#160;&#160;328,437&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember_zSxzPk2z1tld" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;201,424&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember_zoTZM1EcGTL4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;259,602&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember_zza6AFam4jt2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;461,026&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A6_zTavhIfDrVwc" style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;3.c)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Acquisition of Companhia
Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica &#x2013; CEEE-G&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In July 2022, it began the process of participating
in the auction held by the State of Rio Grande do Sul, for the sale of &lt;span id="xdx_907_eifrs-full--EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets_iI_pid_dp_c20220731_zhmVRwrXNQtk" title="Percentage of sale"&gt;100&lt;/span&gt;% of the shares in its possession, &lt;span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20220731_zeopSUFheUs7" title="Shares issued"&gt;6,381,908&lt;/span&gt; equivalent to &lt;span id="xdx_906_eifrs-full--CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets_iI_pid_dp_c20220731_zeAg9cGVTe1h" title="Percentage of equivalent"&gt;66.23&lt;/span&gt;%
of the share capital, of Companhia Estadual de Energia El&#xe9;trica - CEEE-G, as part of the CEEE Group&#x2019;s privatization program,
in accordance with State Law 15,298/19, on October 21, 2022, the transaction was completed with payment by the company of the auction
winning price.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CEEE-G is the holder of the concession for the
exploration of five hydroelectric power plants (HPPs), eight small hydroelectric power plants (SHPs) and two hydroelectric power plants
(HPPs) located in the State of Rio Grande do Sul. As part of the Auction, Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica
&#x2013; CEEE-G signed a new Concession Agreement with a 30-year term. In accordance with the guidelines of the aforementioned Auction,
the Company's control was transferred as of the settlement of the transaction.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(i) Determination of the purchase
price&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below summarizes the price considered
for accounting purposes:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--EstadualdeGeracaodeEnergiaEletricaMember_zvfbkh6Etsy9" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 6)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B6_zgpL2dY9cnlj" style="display: none"&gt;Schedule of determination of purchase price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 33%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 40%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90E_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zmUx1z6XI4Ef" title="Determination of comment"&gt;Payment made at the conclusion of the transaction&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_fKGkp_zUoaFYAQ27ya" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;928,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zZRMF778aUP" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;928,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F07_zCYtEkhrVOd2" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1B_z9chIcrdPXh1" style="text-align: justify"&gt;On October 21, 2022, the transaction was concluded with the payment by the Company of R$&lt;span id="xdx_907_ecustom--TransactionAmount_pn3n3_c20221001__20221021__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zQgzPxI89w25" title="Transaction amount"&gt;928,000&lt;/span&gt;.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AD_zJjsGAQwZXnh" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(ii) Goodwill on acquisition
of control &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction did not generate goodwill for expected
future profitability, since the fair value of the assets has been fully allocated.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(iii) Fair value of assets
and liabilities acquired &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the fair value identification of assets acquired
and liabilities assumed, the Company applied the guidelines in IFRS 13 - Fair value measurement. The following table shows the allocation
of the fair value at October 1, 2022, calculated based on independent appraisers&#x2019; reports.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--EstadualdeGeracaodeEnergiaEletricaMember_zvnt0lqqxcXf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B2_zVQjjoBW2hle" style="display: none"&gt;Schedule of fair value of assets and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zITcj6pWiwie" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zqghQuUYT0e5" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zdTdXmCt9iW5" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 59%"&gt;(R$'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 12%"&gt;&#160;&#160;Carrying amounts&#160;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 14%"&gt;&#160;Fair value adjustments&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 12%"&gt;&#160;&#160;Total fair value&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_z0UJGLEJVg6b" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;661,864&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;661,864&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zjGaCUDqnbJ8" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;51,333&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;51,333&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zrIWtO3lEdYh" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2,636&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2,636&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;5,043&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;5,043&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zyXgf6mHnDO8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;125,516&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;125,516&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--JudicialDepositsAndGuaranteesAsOfAcquisitionDate_iI_pn3n3_zxLFfvpAIpnh" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Judicial deposits and guarantees&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;59,335&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;59,335&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3_zDI4WbQ8QEEk" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;312,800&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;359,024&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;671,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z06Dj0C0MQCj" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Property, plant and equipment&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;31,853&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;31,853&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zKCnOtYZ32t" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,041,196&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,270&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,058,466&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;3,291,576&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;3,667,870&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_z7UM4kd8D8Oc" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;22,928&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;22,928&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zHxkaz2dOuY3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;19,951&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;19,951&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zLTwBJEOJhK2" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Salaries and social charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;16,343&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;16,343&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--DeferredTaxesAsOfAcquisitionDate_iI_pn3n3_zPvd4HXY08xe" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deferred taxes&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(65,560)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(65,560)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--JudicialContingenciesAsOfAcquisitionDate_iI_pn3n3_zZdo8Swe2knj" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Judicial contingencies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;306,400&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;306,400&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;134,380&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;134,380&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--BonusGrantPayableAsOfAcquisitionDate_iI_pn3n3_zKLzHy4REgm3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Bonus grant payable&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,024,118&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,024,118&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_z1fZfhRC1VU5" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;2,458,560&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;2,458,560&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zusdUifxN1y" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;833,016&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;1,209,310&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zVgJj7ezUzF7" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Equity acquired (66.23%)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;551,706&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;928,000&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in an adjustment
totaling R$&lt;span id="xdx_901_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220928__20221002_z1bBCZqGKfX3" title="Fair value adjustment"&gt;376,294&lt;/span&gt; distributed among CEEE-G's main assets. The following table shows the composition of the allocated amounts and a summary
of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 17%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zs6ZdOyDHHui" title="Description of basis of valuation of assets available for benefits"&gt;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&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_z9YjmRkT6SY8" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;312,800&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zE55y97dNtN7" style="text-align: right" title="Property, plant and equipment"&gt;359,024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_z6vbe09Dobuh" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;671,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Intangible assets&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssetsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zX3BrOuuG1lh" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmoun1tMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zkjj3LI58G9e" style="text-align: right" title="Intangibles assets"&gt;2,041,196&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_znJZYnk7lds2" style="text-align: right" title="Intangibles assets"&gt;&#160;17,270&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zDrVDB5pIFU" style="text-align: right" title="Intangibles assets"&gt;2,058,466&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zG2EPID27mG1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;2,353,996&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zuc4uMqM3sT4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zSYv72BuE7aa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;2,730,290&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zARpiaACKG16" style="font: 12pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;3.d)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;
&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;span style="text-decoration: underline"&gt;Acquisition of control of CSN Cimentos Brasil S.A.&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 20pt; text-align: justify"&gt;In September 2021, the Company started negotiations
for the acquisition of &lt;span id="xdx_905_ecustom--AcquisitionPercentage_pid_dp_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zRLyWKnLwrM3" title="Acquisition percentage"&gt;100&lt;/span&gt;% of the operations of LafargeHolcim (Brasil) S.A. in Brazil &#x2013; currently named CSN Cimentos Brasil S.A.,
which belonged to the Holcim Investment group, L.C.U and Holderfin B.V. The transaction was completed on September 6, 2022 with the payment
by CSN Cimentos S.A. of US$&lt;span id="xdx_90E_ecustom--PaymentForAcquisition_pn3n3_c20220901__20220906__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zSwEwty9oKSa" title="Payment for acquisition"&gt;960,733&lt;/span&gt;, equivalent to R$&lt;span id="xdx_901_ecustom--PaymentForEquivalent_pn3n3_c20220901__20220906__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXAFaeVhiyYd" title="Payment for equivalent"&gt;5,013,436&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With the completion of the transaction, the Company
assumed control of operations that have Cement, Concrete and Aggregate operations, with a production capacity of &lt;span id="xdx_903_eifrs-full--CurrentLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn5n6_c20210930__ifrs-full--BusinessCombinationsAxis__custom--ClinkerMember_zBCNV8ucVlG2" title="Production capacity"&gt;6.8&lt;/span&gt; million tons of clinker
and &lt;span id="xdx_900_eifrs-full--CurrentLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn5n6_c20210930__ifrs-full--BusinessCombinationsAxis__custom--CementMember_zcbyg0M9ouij" title="Production capacity"&gt;11.0&lt;/span&gt; million tons of cement, which represents approximately &lt;span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zKDWbWZSMBce" title="Percentage of acquisition"&gt;12&lt;/span&gt;% of all cement production capacity in the country. Present in a large
part of the Brazilian territory, operations are distributed in the Southeast (SP, RJ, MG and ES), Northeast (BA, PE, PB and RN) and Midwest
(GO) regions.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With the acquisition of Cimentos Brasil, the Company
aims to expand its Cement production capacity, with the objective of reaching a total capacity of &lt;span id="xdx_90E_eifrs-full--CurrentLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn5n6_c20210930_za1xBVisbYJi" title="Production capacity"&gt;16.3&lt;/span&gt; million tons of cement per year,
expanding its presence in the national territory and becoming one of the three largest cement producers in Brazil.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(i) Determination of the purchase
price&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below summarizes the price considered
for accounting purposes:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CSNCimentosBrasilSAMember_zjr1klb58r9l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION  (Details 8)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; display: none; font-weight: bold; text-align: center"&gt;Schedule of determination of purchase&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 30%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 42%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;CSN Cimentos Brasil&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_901_ecustom--DeterminationOfComment_pn3n3_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zyzluIIMyyBf" title="Determination of comment"&gt;In the transaction, a payment in the amount of US$960,733 was made&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_fKGkpoA_____ztEGOpGqOXSi" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;5,013,436&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;(i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zCLes2SMx3cc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;5,013,436&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0E_zKtnRMJLJ2he" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F19_z6QTGWUadPA" style="text-align: justify"&gt;On the date of its completion, the transaction included (i) the transfer to the sellers of
the amount of US$&lt;span id="xdx_907_eifrs-full--AmountsPayableToTransfereeInRespectOfTransferredAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXnrIEiKcCUl" title="Transfer amount"&gt;50,000&lt;/span&gt; &#x2013; equivalent to R$&lt;span id="xdx_905_eifrs-full--CashEquivalents_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z5JoA66D9Mxa" title="Equivalent"&gt;261,140&lt;/span&gt; deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the
payment of US$&lt;span id="xdx_90B_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zINxf3Tvenql" title="Payment for acquisition"&gt;910,733&lt;/span&gt; million &#x2013; equivalent to R$&lt;span id="xdx_90F_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zSvSe8YKf79e" title="Payment for equivalent"&gt;4,752,296&lt;/span&gt;. The final price considered in the transaction was US$&lt;span id="xdx_909_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930_zAnlBhw9jWr3" title="Payment for acquisition"&gt;960,733&lt;/span&gt; &#x2013;
equivalent to R$&lt;span id="xdx_903_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930_znlnXbFCa8k8" title="Payment for equivalent"&gt;5,013,436&lt;/span&gt;.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AC_z2psVtcj5tAc" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(ii) Goodwill on acquisition
of control &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction generated goodwill for expected
future profitability of R$646,594, as shown in the table below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CSNCimentosBrasilSAMember_zEYef03g9wb2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 9)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B0_zJMiT4LbAYtl" style="display: none"&gt;Schedule
of goodwill on acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 67%"&gt;Item&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 16%"&gt;CSN Cimentos Brasil S.A.&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&#160;Purchase price considered&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zopnXDFh2elh" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;5,013,436&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;item (i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;Fair value of the assets and liabilities acquired&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_980_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zo2PnEriBHF" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;4,622,604&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;item (iii)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;Goodwill based on expectations for future profitability (note 12)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zAc3rF0913Rj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"&gt;&#160;&#160;390,832&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zAR7WnYW7Eyl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(iii) Fair value of assets
and liabilities acquired&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table shows the allocation of the
fair value of assets acquired and liabilities assumed at August 31, 2022, calculated based on independent appraisers&#x2019; reports.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXhXRHHfark6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 10)"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BF_z5aEJjmGhPU4" style="display: none"&gt;Schedule of Fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z7UR2iKlVtEg" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zUykBfiGQMR6" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z6Rp1nIrQTp5" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: right; font-weight: bold"&gt;CSN Cimentos Brasil&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 15%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 13%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 15%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_z6uGR6zLQkOc" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;496,445&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;496,445&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_z9S3JvJKZ4Q3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;141,266&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;141,266&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zPH9dDwBYjU2" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;272,106&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;272,106&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zSvy7WwpZARb" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;229,940&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;229,940&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--DeferredTaxAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z9BYYoGnLoo6" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deferred taxes&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;982,547&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;982,547&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zVApnDgw0Nnb" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;147,565&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;147,565&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z9IeLdYipAC5" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Property, plant and equipment&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;3,185,975&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;402,289&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,588,264&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zFJLlHouzsO1" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,429&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;173,586&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;181,015&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zY4uObDO212k" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;5,463,273&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;575,875&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;6,039,148&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zZsyyIfltQef" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;510,522&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;510,522&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeaseLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zvQJxluw9Tn4" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;43,978&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;43,978&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zDoEZfnuHelg" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;50,527&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;50,527&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zLCRgJaxTOhf" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Salaries and social charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;32,324&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;32,324&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zibTtAVwBbTf" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;139,830&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;139,830&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--TaxesInInstallmentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zx45Y89K5sw2" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes in installments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;148,249&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;148,249&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LegalContingenciesRecognisedAsOfAcquisitionDate_iI_pn3n3_zzQxq3PX3hOd" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Legal Contingencies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;491,114&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;491,114&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_z1sVbhuUxmV7" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,416,544&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;1,416,544&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zr3a2tO60qy4" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;4,046,729&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;575,875&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;4,622,604&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in a gain totaling
R$&lt;span id="xdx_908_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220801__20220831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zBi8yy8lahei" title="Fair value adjustment"&gt;575,875&lt;/span&gt; distributed among CSN Cimentos Brasil&#x2019;s main assets. The following table shows the composition of the allocated amounts
and a summary of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zgU0hmKxswXh" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkk429c9XzO2" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,185,975&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zm6ZWTN3NUnd" style="text-align: right" title="Property, plant and equipment"&gt;402,289&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zDneVSPQTHV6" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,588,264&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Mining rights&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessMiningRightsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zBWajfraHQf2" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zimxgmQeZvac" style="text-align: right" title="Mining rights"&gt;&#160;&#160;2,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkmb1zYBX1of" style="text-align: right" title="Mining rights"&gt;135,216&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zn9lt7MQbw3c" style="text-align: right" title="Mining rights"&gt;&#160;&#160;137,672&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Trademarks&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessTrademarksMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z58YTDbAlpaa" title="Description of basis of valuation of assets available for benefits"&gt;The brands were evaluated using the Royalty Relief method, which consists in projecting expected royalty payments and measuring them at present value.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--Trademarks_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z93GatPvWfBc" style="text-align: right" title="Trademarks"&gt;&#160;&#160;38,370&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--Trademarks_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zzMCO3MVXWR1" style="text-align: right" title="Trademarks"&gt;&#160;38,370&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Softwares&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessSoftwaresMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z7f4IqKfob86" title="Description of basis of valuation of assets available for benefits"&gt;The Company's software has not been evaluated.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ComputerSoftware_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zjyl6dw1YRwj" style="text-align: right" title="Softwares"&gt;&#160;&#160;4,973&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ComputerSoftware_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zHiD0MEGCYU9" style="text-align: right" title="Softwares"&gt;&#160;&#160;4,973&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkmL0TuhPdv7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,193,404&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z6UuPwjr5Wtk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;575,875&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zolWTn3uqpel" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,769,279&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zcUR9JDqfrLa" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;3.e)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;
&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;span style="text-decoration: underline"&gt;Acquisition of control of Companhia Energ&#xe9;tica
Chapec&#xf3;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On October 7, 2022, CSN Minera&#xe7;&#xe3;o
S.A. and CSN Energia completed the acquisition of &lt;span id="xdx_906_ecustom--AcquisitionPercentage_pid_dp_c20221001__20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zxjNfwO6qN5h" title="Acquisition percentage"&gt;100&lt;/span&gt;% of the shares issued by Companhia Energ&#xe9;tica Chapec&#xf3; &#x2013; CEC
with Astra Infraestrutura I Fundo de Investimento em Participa&#xe7;&#xe3;o Multiestrat&#xe9;gia and BMPI Infra S.A.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Companhia Energ&#xe9;tica Chapec&#xf3; holds
the concession for the Quebra-Queixo hydroelectric power plant, which has an installed capacity of 120 MW, located on the Chapec&#xf3;
River between the municipalities of Ipua&#xe7;&#xfa; and S&#xe3;o Domingos in the state of Santa Catarina, the concession contract
was signed in December 2000 effective for 35 years and extended until December 2040, after discussions for renegotiation of the GSF, which
took place in October 2021.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;
















&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(i) Determination of the purchase
price&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below summarizes the price considered
for accounting purposes:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CompanhiaEnergeticaChapecoMember_zDnvgU420vbi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 11)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B9_zqlief021tN5" style="display: none"&gt;Schedule of determination of purchase&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 32%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 41%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 13%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90B_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zUUXYtqPDknd" title="Determination of comment"&gt;Payment made upon acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_fKGkp_zv5LoKMmmhxd" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;358,634&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zuSuVJpGV35h" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;358,634&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0E_zYR3el9yk2hg" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zSjZyxsdzjw" style="text-align: justify"&gt;On October 7, 2022, the transaction was completed with the payment of R$358,634 by CSN Minera&#xe7;&#xe3;o
and CSN Energia.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A7_zMD9HXysUsY9" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(ii) Goodwill on acquisition
of control&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction did not generate goodwill for expected
future profitability, since the fair value of the assets has been fully allocated.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(iii) Fair value of assets
and liabilities acquired&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table shows the allocation of the
fair value of assets acquired and liabilities assumed, the Company applied the guidelines in IFRS 13 - Fair value measurement. The following
table shows the allocation of the fair value of the assets acquired and liabilities assumed on October 7, 2022, calculated based on independent
appraisers&#x2019; reports.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CompanhiaEnergeticaChapecoMember_znWEiLMm8bt2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 12)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B9_zKT5IRwkUX68" style="display: none"&gt;Schedule of Fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_z4T5E98qVGF1" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zcFPPdPH8Jva" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zVm9V7Uy9Hz6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 40%"&gt;(R$'000)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;&#160;&#160;Carrying amounts&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;&#160;Fair value adjustment&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;&#160;&#160;Total fair value&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zEP5dhFs7FEg" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;41,693&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;41,693&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zGrAoks4aGki" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,745&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,745&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zW9dYup9Z38h" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;246&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;246&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--RecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_z78E40h9f4aa" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Recoverable taxes and contributions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,420&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,420&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--DeferredTaxAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z9tVG4RsQ6c9" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Deferred taxes&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,521&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,521&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--JudicialDepositsAndGuaranteesAsOfAcquisitionDate_iI_pn3n3_z76QqYaefw9h" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Judicial deposits&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;151&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;151&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zf4KXYE6jqAf" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;106,695&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;195,026&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;301,721&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_z0MLfNPHUWb4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;104,499&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;83,610&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;188,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zctUBU3dYmUh" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;273,970&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;278,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;552,606&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zTELvZhaKKga" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;157&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;157&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--LaborObligationsAsOfAcquisitionDate_iI_pn3n3_zRZ1hxmjGz9a" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Labor obligations&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;364&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;364&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zM5Zc9dYAIN4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Taxes payable&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,945&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,945&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--ConcessionPayableAsOfAcquisitionDate_iI_pn3n3_zjYgYvviJeP2" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Concession payable&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,281&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;

    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,281&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OtherAccountsAsOfAcquisitionDate_iI_pn3n3_zdoDjqCaVc12" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other accounts&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,567&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,567&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--AdvancesFromCustomersAsOfAcquisitionDate_iI_pn3n3_zej823zw4HYf" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Advances from customer&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;100,012&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;100,012&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ConcessionPayableAsOfAcquisitionDate1_iI_pn3n3_zjSSN2TwQjm4" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Concession payable&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;77,646&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;77,646&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zn85sxLbc4Bj" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;193,972&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;193,972&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zWPNj1ZaU3d1" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&#160;Total equity acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;79,998&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;278,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;358,634&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN Minera&#xe7;&#xe3;o 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.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in a gai totaling
R$&lt;span id="xdx_909_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20221001__20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zQp9hmemZcf2" title="Fair value adjustment"&gt;278,636&lt;/span&gt;, distributed among Company's main assets. The following table shows the composition of the allocated amounts and a summary of
its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 51%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_z2kVwWD5x7ic" title="Description of basis of valuation of assets available for benefits"&gt;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&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zp2XNWlFOYA1" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;106,695&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zVv8zxiIPf47" style="text-align: right" title="Property, plant and equipment"&gt;195,026&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zURiZd8Fc2H4" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;301,721&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Intangible assets&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssets1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zWkk9tamVJah" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zjBBb0tK2xMk" style="text-align: right" title="Intangible assets"&gt;&#160;&#160;104,499&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments2Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zHDmCVnC2l3f" style="text-align: right" title="Intangible assets"&gt;&#160;83,610&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue2Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zB3BhpblTJFi" style="text-align: right" title="Intangible assets"&gt;&#160;&#160;188,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zcrrfERbVpmi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;211,194&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zx63vmA7SlLd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;278,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zZn5PJeD2ey4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;489,830&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zyRHRbVf5PJl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;3.f)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;span style="text-decoration: underline"&gt;Acquisition of control of the companies Elizabeth Cimentos
and Elizabeth Minera&#xe7;&#xe3;o&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On August 31, 2021, CSN Cimentos acquired &lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z0CjfdDxuEK4" title="Percentage of acquisition"&gt;99.97&lt;/span&gt;%
of the total capital stock of Elizabeth Minera&#xe7;&#xe3;o and &lt;span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_z49A1E3KQZC6" title="Percentage of acquisition"&gt;99.99&lt;/span&gt;% of the shares of Elizabeth Cimentos, with &lt;span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_z1ErJ8gw9mkh" title="Percentage of acquisition"&gt;88.746&lt;/span&gt;% of direct
equity interest and &lt;span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaMember_zfqu4jlQZVL3" title="Percentage of acquisition"&gt;11.254&lt;/span&gt;% of indirect equity interest (through Elizabeth Minera&#xe7;&#xe3;o). The assets acquired are located in
the northeast region of Brazil. Upon completion of the transaction, CSN Cimentos expects relevant operational, logistical, management
and commercial synergies, a better product mix and expansion of its customer base.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;a) Determination of the purchase
price&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below summarizes the price considered
for accounting purposes:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zU3gDPEvLKw3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 13)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B3_z3I0lViImhDi" style="display: none"&gt;Schedule of determination of purchase&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 26%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 39%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Elizabeth Cimentos&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Elizabeth Minera&#xe7;&#xe3;o&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90E_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zltmGaL02c1l" title="Determination of comment"&gt;A payment in the amount of R$201 milion is being carried out in the transaction.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGkp_zWzC7YHrX5Vj" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;77,768&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_fKGkp_zAVko4l25a4d" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;123,947&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90F_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zH2ogBBwCD9h" title="Determination of comment"&gt;Refers to financial adjustment of working capital and debt&lt;/span&gt;.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGkp_zmv5YeEHZjG8" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;(3,914)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_fKGkp_z96ReKbqzQWb" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;(5,116)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Equity interests issued&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_900_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zh5oy7OEgZXd" title="Determination of comment"&gt;Shares issued by Elizabeth Cimentos and acquired by CSN Cimentos.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGlpKQ_____zLuvGrIpo7sb" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;526,037&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(ii)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zrf77QC0wLAc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;599,891&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zcwqSUcmm3zb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;118,831&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17pt"&gt;&lt;span id="xdx_F01_zLX5dW26rYhh" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F13_zHKo1OjEPif3" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17pt"&gt;&lt;span id="xdx_F0B_znK40YuFNWg5" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;(ii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1A_z6TA5E3Jhd75" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A7_zlArfcaKnJcg" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;b) Goodwill on acquisition
of control of Elizabeth Cimentos and Elizabeth Minera&#xe7;&#xe3;o &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transaction generated goodwill for expected
future profitability of R$&lt;span id="xdx_908_ecustom--GoodwillExpectedFutureProfitability_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zwSTILe6qK6h" title="Goodwill expected future profitability"&gt;83,266&lt;/span&gt;, as shown in the table below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zUZd38SWD6wc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION  (Details 14)"&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BE_zN0loXN8bmXk" style="display: none"&gt;Schedule of goodwill on acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;Reference&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;Elizabeth Cimentos&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Elizabeth Minera&#xe7;&#xe3;o&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&#160;Purchase price considered&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;item (i) and (ii)&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zA4JOcNt9518" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;599,891&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zlWNIGOmKdod" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: left"&gt;&#160;Fair value of the assets and liabilities acquired&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_98B_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zVjoif3VXLr7" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;516,625&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_983_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zMgMomobY8se" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;Goodwill for future profitability expected&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zHrIEKdaz3zf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"&gt;83,266&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&#160;-&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zmH9tIJevhK3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On the acquisition of Elizabeth Minera&#xe7;&#xe3;o,
the price paid was fully allocated to the assets acquired, not generating goodwill for expected future profitability.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;(i) Fair value of assets and
liabilities acquired &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table shows the allocation of the
fair value of assets acquired and liabilities assumed at August 31, 2021, considering the direct and indirect interests, calculated based
on independent appraisers&#x2019; reports.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z5MWJFPRrFnj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 15)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BF_zcBVZsvRhdNc" style="display: none"&gt;Schedule of Fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zI2PufNgexs6" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zFONX8J8Pcy8" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zHxTtBgi7A23" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zYvtttHO7IX9" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zXXgpmYKaf8i" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zTZJxegPzzHh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: right; font-weight: bold"&gt;Elizabeth Cimentos&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: right; font-weight: bold"&gt;Elizabeth Minera&#xe7;&#xe3;o&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 39%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 11%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;Total fair value&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zLNLqxCqvTh4" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;52,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;52,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,197&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,197&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zA5MrPqryGI1" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;27,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;27,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,027&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,027&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Receivables from related parties&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,374&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,374&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;9,035&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,035&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zrUtx9Hel6P4" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,157&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,157&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,017&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,017&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zfvsDGqMoWo9" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;18,616&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;18,616&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;931&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;931&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--ShorttermInvestmentsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Short-term investments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;14,689&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;14,689&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zn3pwFoeDIL7" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;17,733&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;17,733&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;673&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;673&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3_z9Moi6qg4qL5" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Investment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;40,653&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;24,845&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;65,498&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zLJg5BaCo3c3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Property, plant and equipment&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;373,574&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;161,367&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;534,941&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;15,092&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;77,089&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;92,181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zooF4fYqvzyl" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;798&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;59,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;60,254&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;269,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;269,885&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z3vXeny7pjb6" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;646,083&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;220,823&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;866,906&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;71,125&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;371,319&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;442,444&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--BorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3_z4z0WbiGmzvc" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;198,778&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;198,778&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;182,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;182,402&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zQYnSr3bjfH9" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;22,735&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;22,735&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;446&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;446&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zdIgwhgWcxq1" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;19,202&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;19,202&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;37,158&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;37,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--DebitsWithRelatedPartiesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Debits with related parties&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,350&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,350&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zz1k3b3qy0Bf" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,052&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,052&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;7,257&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,257&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zqnN89iiaQK8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;284,767&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"/&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;284,767&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;323,613&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;323,613&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zA7KVI6ocAA8" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;361,316&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;220,823&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;582,139&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(252,488)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;371,319&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--IndirectInvestimentAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Indirect investiment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(40,663)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(24,851)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(65,514)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zpb0mYE2ru58" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;320,653&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;195,972&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;516,625&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(252,488)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;371,319&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in an adjustment
totaling R$&lt;span id="xdx_909_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20210801__20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z4oPQHrc0hOa" title="Fair value adjustment"&gt;567,297&lt;/span&gt;, distributed among the main assets of Elizabeth Cimentos and Elizabeth Minera&#xe7;&#xe3;o. The following table
shows the composition of the allocated amounts and a summary of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 52%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zzsdw6an2oa8" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zTNWNguqbT0i" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;388,666&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zS4OTscgnFT2" style="text-align: right" title="Property, plant and equipment"&gt;238,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zuGXweBfyvji" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;627,122&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Mining rights&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessMiningRightsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z7reVmfDOlji" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zwrdj89LnOjl" style="text-align: right" title="Mining rights"&gt;&#160;&#160;500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zPgqnXXI7X2f" style="text-align: right" title="Mining rights"&gt;269,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zTSLpJrvYxm6" style="text-align: right" title="Mining rights"&gt;&#160;&#160;269,885&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Licenses&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessLicensesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z0Vp6mvXkyZ9" title="Description of basis of valuation of assets available for benefits"&gt;Valued using the WITH / WITHOUT method, which estimates the intangible value by the difference between discounted cash flow models with and without the asset.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_ziKj4Y92PEZk" style="text-align: right" title="Licenses"&gt;&#160;&#160;798&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zZSrucbmSRB6" style="text-align: right" title="Licenses"&gt;&#160;&#160;59,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zczpeZrzUBok" style="text-align: right" title="Licenses"&gt;&#160;60,254&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z0p1nwvGsUK1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;389,964&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zUioXPdPsDSi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;567,297&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zIOQcOa00Nz2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;957,261&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_z0O7yTniVK8d" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN Cimentos has engaged an independent company
to prepare an appraisal report on the tangible and intangible assets and allocation of the excess price paid. After the conclusion of
the appraisal report, the Company reclassified the amount of R$&lt;span id="xdx_908_ecustom--ReclassifiedGoodwillFairValue_iI_pn3n3_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zljqEqyV8zRl" title="Reclassified goodwill fair value"&gt;27,667&lt;/span&gt; from goodwill to fair value the licenses and mining rights.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Business combination&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The acquisition method is used to account for each
business combination conducted by the Company. The consideration transferred for acquiring a subsidiary is the fair value of the assets
transferred, liabilities incurred, and equity instruments issued by the Company. The consideration transferred includes the fair value
of any asset or liability resulting from a contingent consideration arrangement, where applicable. Acquisition-related costs are recognized
in profit or loss for the year, as incurred. Identifiable assets acquired and liabilities assumed in a business combination are initially
measured at their fair values at the acquisition date.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In accordance with IFRS 3, the purchase price is
determined by the sum of the assets transferred, liabilities incurred, equity interests issued, non-controlling interest and the fair
value of any interest held prior to the transaction.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In accordance with IFRS 3, the acquirer must recognize
goodwill for expected future profitability on the acquisition date, measured by the amount by which the purchase price exceeds the fair
value of the assets and liabilities acquired (purchase price allocation). The goodwill for expected future profitability is recorded in
intangible assets and, since it does not have a defined useful life, it is not amortized and the Company is required to perform impairment
testing, in accordance to the requirements in IAS 36.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has up to 12 months to adjust the measurement
of the amounts due to events not considered.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory>
    <sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_pn3n3_zuapjTtCRMTk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B6_zS38DHP4Ngrd" style="display: none"&gt;Schedule of determination of purchase price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 30%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 43%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Equity interests issued&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90D_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zQkK3wO8aWCf" title="Determination of comment"&gt;The Prada issued new shares that were delivered to Metalgrafica's shareholders&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z7NknZ01wesd" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;263&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(a)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Equity interests issued&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90A_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssued1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z3JOTA0NhBGj" title="Determination of comment"&gt;The Metalgrafica issued new shares which were acquired by Prada&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssued1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zKlFkUE4crib" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(b)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zy77NrV0y9Nf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;133,363&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;a)&lt;/td&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Prada approved a capital increase in the amount of R$&lt;span id="xdx_900_ecustom--CapitalIncrease_pn3n3_c20220101__20221231_zoriNpf71EE9" title="Capital increase"&gt;263&lt;/span&gt; with the issuance of &lt;span id="xdx_909_ecustom--IssuanceOfCommonShares_pid_c20220101__20221231_zvXIZeTEmIxg" title="Issuance of common shares"&gt;571,251&lt;/span&gt; common shares, paid in with Metalgr&#xe1;fica shares.
The shares were issued at the equity value according to the Appraisal Report.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_MetalgraficaLguacuS.AMember">The Prada issued new shares that were delivered to Metalgrafica's shareholders</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">263</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_EquityInterestsIssued1Member_custom_MetalgraficaLguacuS.AMember">The Metalgrafica issued new shares which were acquired by Prada</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_EquityInterestsIssued1Member_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">133100</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">133363</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:CapitalIncrease
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">263000</sid:CapitalIncrease>
    <sid:IssuanceOfCommonShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">571251</sid:IssuanceOfCommonShares>
    <ifrs-full:DisclosureOfFairValueMeasurementOfEquityExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfFairValueMeasurementOfEquityExplanatory_pn3n3_zyeadMD7l4E2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;&lt;span id="xdx_8B3_z4DNBaNsRgvc" style="display: none"&gt;Schedule of fair value measurement&lt;/span&gt;&lt;/td&gt;
    &lt;td dir="ltr" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: justify; width: 76%"&gt;Equity value - Metalgr&#xe1;fica&lt;/td&gt;
    &lt;td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 24%"&gt;&#160;date base - 03/31/2022&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_98D_ecustom--DiscountedCashFlow_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z9UZMrZfV95f" style="text-align: right" title="Discounted Cash Flow"&gt;&#160;&#160;59,353&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Discounted residual value&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_984_ecustom--DiscountedResidualValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zpZppYMsfXn4" style="text-align: right" title="Discounted residual value"&gt;&#160;&#160;33,973&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Enterprise value&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_986_ecustom--EnterpriseValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zDgmwYaMUu2j" style="text-align: right" title="Enterprise value"&gt;&#160;&#160;93,326&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Indebtdness net&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_98F_ecustom--IndebtdnessNet_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zMdDLNbUJKVc" style="text-align: right" title="Indebtdness net"&gt;&#160;&#160;(109,133)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Non-operating assets/liabilities&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_984_ecustom--NonoperatingAssetsliabilities_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zT7MkTUnlPnk" style="text-align: right" title="Non-operating assets/liabilities"&gt;&#160;&#160;16,070&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td dir="ltr" style="text-align: justify"&gt;Equity value&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_987_ecustom--EquityValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zzFE8n2vy5Ah" style="text-align: right" title="Equity value"&gt;263&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;b) Metalgr&#xe1;fica's Board of Directors approved
on September 6, 2022 the capital increase in the amount of R$ &lt;span id="xdx_909_ecustom--CapitalIncrease_pn3n3_c20220901__20220906_zhKC52yqJ0if" title="Capital increase"&gt;133,100&lt;/span&gt; through the issue of &lt;span id="xdx_90F_ecustom--IssuanceOfCommonShares_pid_c20220901__20220906_z9TUBji2hgW2" title="Issuance of common shares"&gt;122,110,092&lt;/span&gt; shares subscribed by Prada.&lt;/p&gt;

</ifrs-full:DisclosureOfFairValueMeasurementOfEquityExplanatory>
    <sid:DiscountedCashFlow
      contextRef="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">59353</sid:DiscountedCashFlow>
    <sid:DiscountedResidualValue
      contextRef="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">33973</sid:DiscountedResidualValue>
    <sid:EnterpriseValue
      contextRef="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">93326</sid:EnterpriseValue>
    <sid:IndebtdnessNet
      contextRef="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">-109133</sid:IndebtdnessNet>
    <sid:NonoperatingAssetsliabilities
      contextRef="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">16070</sid:NonoperatingAssetsliabilities>
    <sid:EquityValue
      contextRef="AsOf2022-03-31_custom_MetalgraficaLguacuS.AMember"
      decimals="INF"
      unitRef="Shares">263</sid:EquityValue>
    <sid:CapitalIncrease
      contextRef="From2022-09-012022-09-06"
      decimals="-3"
      unitRef="BRL">133100000</sid:CapitalIncrease>
    <sid:IssuanceOfCommonShares
      contextRef="From2022-09-012022-09-06"
      decimals="INF"
      unitRef="Shares">122110092</sid:IssuanceOfCommonShares>
    <sid:ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_pn3n3_zfc5xJ6UNXe6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_8B2_zkQzg1QwpJb" style="display: none"&gt;Schedule
of goodwill on acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 70%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&#160;Purchase price considered&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zxNnggfwxefh" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;133,363&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;(i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;Fair value of the assets and liabilities acquired&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_981_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zB7KCwWtpiU" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;121,948&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;(iii)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;Goodwill based on expectations for future profitability (note 12)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z50KKMhKeARj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"&gt;11,415&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock>
    <sid:PurchasePriceConsidered1
      contextRef="From2022-01-012022-12-31_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">133363000</sid:PurchasePriceConsidered1>
    <sid:FairValueOfAssetsAndLiabilitiesAcquired1
      contextRef="From2022-01-012022-12-31_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">121948000</sid:FairValueOfAssetsAndLiabilitiesAcquired1>
    <sid:GoodwillForFutureProfitabilityExpected1
      contextRef="From2022-01-012022-12-31_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">11415000</sid:GoodwillForFutureProfitabilityExpected1>
    <sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_pn3n3_zaVlBCznpMRj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_zqhdfmcyPMZb" style="display: none"&gt;Schedule
of fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zn3eSBs8XAu1" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--ProformaAdjustmentMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_ze9Ve9EL0wnh" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zrag1SS6nK7g" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z5tIdvQTODah" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 36%"&gt;&#160;(R$'000)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;Accounting Balances&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;&#160;Proforma Adjustment&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;Fair value adjustment&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;&#160;&#160;Total fair value&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentAssetRecognisedAsOfAcquisitionDate_iI_zHA2LVoMSLrj" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;Current Assets&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;23,924&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;157,024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;569&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;569&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,249&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,249&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,435&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,435&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;713&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;133,813&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--RecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_zB1H7lLNJY5i" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Recoverable taxes and contributions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,958&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,958&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--NoncurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zrvEtJ4V85Le"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;Non-current Assets&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;58,408&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;130,592&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_zUO7v1zgLbnh" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Recoverable taxes and contributions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;38,649&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;38,649&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NonCurrentOtherAssetsAsOfAcquisitionDate_iI_pn3n3_z9Dqy4XoeYM4" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,856&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,856&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z67plYEV3uQ1" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,750&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;89,934&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Intangibles&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;143&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;143&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zQyVH4RToq6c" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;82,332&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;287,616&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--CurrentLiabilitiesAsOfAcquisitionDate_iI_pn3n3_zYNDRpYkEMj2" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;134,464&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;134,464&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--BorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;89,852&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;89,852&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,114&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,114&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--LaborObligationsAsOfAcquisitionDate_iI_pn3n3_zQN6l89Wjica" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Labor obligations&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,339&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,339&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Taxes payable&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;181&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--AdvancesFromCustomersAsOfAcquisitionDate_iI_pn3n3_zfqnDYGUZxZb" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Advances from customers&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,158&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--InstallmentsAsOfAcquisitionDate_iI_pn3n3_zw8GRmNIg4Q5" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Installments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,227&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,227&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OtherAccountsAsOfAcquisitionDate_iI_pn3n3_zAsywh7VM4u6" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other accounts&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;6,593&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;6,593&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--NoncurrentLiabilitiesAsOfAcquisitionDate_iI_pn3n3_z0xHxg1EOtid" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;31,204&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;31,204&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NoncurrentBorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3_zmkcucDm7tg1" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21,844&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;21,844&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--NoncurrentInstallmentsAsOfAcquisitionDate_iI_pn3n3_zb7PoHFDqXKd" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Installments&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;6,462&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;6,462&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--NoncurrentOtherAccountsAsOfAcquisitionDate_iI_pn3n3_zNbxzLiLPW3c" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Other accounts&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,898&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,898&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;165,668&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;165,668&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(83,336)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;133,100&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;72,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;121,948&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <sid:CurrentAssetRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">23924000</sid:CurrentAssetRecognisedAsOfAcquisitionDate>
    <sid:CurrentAssetRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_ProformaAdjustmentMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">133100000</sid:CurrentAssetRecognisedAsOfAcquisitionDate>
    <sid:CurrentAssetRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">157024000</sid:CurrentAssetRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">569000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">569000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">7249000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">7249000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">4435000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">4435000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">713000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_ProformaAdjustmentMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">133100000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">133813000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">10958000</sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate>
    <sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">10958000</sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate>
    <ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">58408000</ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">72184000</ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">130592000</ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate>
    <sid:NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">38649000</sid:NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate>
    <sid:NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">38649000</sid:NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate>
    <sid:NonCurrentOtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">1856000</sid:NonCurrentOtherAssetsAsOfAcquisitionDate>
    <sid:NonCurrentOtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">1856000</sid:NonCurrentOtherAssetsAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">10000</sid:InvestmentAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">10000</sid:InvestmentAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17750000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">72184000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">89934000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">143000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">143000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">82332000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_ProformaAdjustmentMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">133100000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">72184000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">287616000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <sid:CurrentLiabilitiesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">134464000</sid:CurrentLiabilitiesAsOfAcquisitionDate>
    <sid:CurrentLiabilitiesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">134464000</sid:CurrentLiabilitiesAsOfAcquisitionDate>
    <ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">89852000</ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate>
    <ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">89852000</ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17114000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17114000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <sid:LaborObligationsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17339000</sid:LaborObligationsAsOfAcquisitionDate>
    <sid:LaborObligationsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17339000</sid:LaborObligationsAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">181000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">181000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:AdvancesFromCustomersAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">1158000</sid:AdvancesFromCustomersAsOfAcquisitionDate>
    <sid:AdvancesFromCustomersAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">1158000</sid:AdvancesFromCustomersAsOfAcquisitionDate>
    <sid:InstallmentsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">2227000</sid:InstallmentsAsOfAcquisitionDate>
    <sid:InstallmentsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">2227000</sid:InstallmentsAsOfAcquisitionDate>
    <sid:OtherAccountsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">6593000</sid:OtherAccountsAsOfAcquisitionDate>
    <sid:OtherAccountsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">6593000</sid:OtherAccountsAsOfAcquisitionDate>
    <sid:NoncurrentLiabilitiesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">31204000</sid:NoncurrentLiabilitiesAsOfAcquisitionDate>
    <sid:NoncurrentLiabilitiesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">31204000</sid:NoncurrentLiabilitiesAsOfAcquisitionDate>
    <sid:NoncurrentBorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">21844000</sid:NoncurrentBorrowingsRecognisedAsOfAcquisitionDate>
    <sid:NoncurrentBorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">21844000</sid:NoncurrentBorrowingsRecognisedAsOfAcquisitionDate>
    <sid:NoncurrentInstallmentsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">6462000</sid:NoncurrentInstallmentsAsOfAcquisitionDate>
    <sid:NoncurrentInstallmentsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">6462000</sid:NoncurrentInstallmentsAsOfAcquisitionDate>
    <sid:NoncurrentOtherAccountsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">2898000</sid:NoncurrentOtherAccountsAsOfAcquisitionDate>
    <sid:NoncurrentOtherAccountsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">2898000</sid:NoncurrentOtherAccountsAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">165668000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">165668000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">-83336000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_ProformaAdjustmentMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">133100000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">72184000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">121948000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:CapitalIncrease
      contextRef="From2022-09-012022-09-06"
      decimals="-3"
      unitRef="BRL">133100000</sid:CapitalIncrease>
    <ifrs-full:AdjustmentsForFairValueGainsLosses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">72184000</ifrs-full:AdjustmentsForFairValueGainsLosses>
    <sid:ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock_zYoEz5dZfk9e" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock"&gt;
  &lt;tr style="display: none"&gt;
    &lt;td id="xdx_8B0_zCNh1XPbfSO9" style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;Schedule of fair value allocated amounts composition&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 19%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 53%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipmentMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zCVYPHLFkvy1" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z5kej8OCrX19" style="text-align: right" title="Property, plant and equipment"&gt;&#160;17,750&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zXrSNwIiB3T3" style="text-align: right" title="Property, plant and equipment"&gt;&#160;72,184&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zvhOTfzsGCYa" style="text-align: right" title="Property, plant and equipment"&gt;&#160;89,934&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zfhUao3tBkob" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;17,750&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zAn5jcm5eO02" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;72,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zEHGDxbnisoc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;89,934&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipmentMember_custom_MetalgraficaLguacuS.AMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17750000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">72184000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">89934000</sid:PropertyPlantAndEquipment2>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">17750000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">72184000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_MetalgraficaLguacuS.AMember"
      decimals="-3"
      unitRef="BRL">89934000</sid:TotalAssetsAquired>
    <sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock contextRef="From2022-01-012022-12-31_custom_SantaAnaEnergeticaAndTopazioEnergeticaSAMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--SantaAnaEnergeticaAndTopazioEnergeticaSAMember_zNXWppbbpzoa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 4)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8BE_zD5lvvQnPDY9" style="display: none"&gt;Schedule of determination of purchase price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 28%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 35%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Santa Ana Energ&#xe9;tica&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%"&gt;Top&#xe1;zio En&#xe9;rgetica&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;In the transaction, a payment in the amount of R$466,153 was made.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_fKGkp_znHGfP1gBEzd" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;37,292&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_fKGkp_zvn8TPtbXsA3" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;428,861&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;(i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zfKFMCZQgv4i" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;37,292&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zXHg1u1mPugc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;428,861&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F09_zlX9s8MAIkJk" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F18_z91O1dQT3oQl" style="text-align: justify"&gt;On June 30, 2022, the transaction was concluded with the payment by CSN Cimentos and CSN
Energia in the amount of R$&lt;span id="xdx_90A_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosMember_zcE58FaJvKN7" title="Transaction amount"&gt;&lt;span id="xdx_907_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNEnergiaMember_zpWHBXDH9gE4" title="Transaction amount"&gt;466,153&lt;/span&gt;&lt;/span&gt;.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_SantaAnaEnergeticaMember"
      decimals="INF"
      id="Fact001349"
      unitRef="Shares">37292</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_TopazioEnergeticaMember"
      decimals="INF"
      id="Fact001351"
      unitRef="Shares">428861</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_SantaAnaEnergeticaMember"
      decimals="INF"
      unitRef="Shares">37292</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_TopazioEnergeticaMember"
      decimals="INF"
      unitRef="Shares">428861</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:TransactionAmount
      contextRef="From2022-06-012022-06-30_custom_CSNCimentosMember"
      decimals="-3"
      unitRef="BRL">466153000</sid:TransactionAmount>
    <sid:TransactionAmount
      contextRef="From2022-06-012022-06-30_custom_CSNEnergiaMember"
      decimals="-3"
      unitRef="BRL">466153000</sid:TransactionAmount>
    <sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2022-01-012022-12-31_custom_SantaAnaEnergeticaAndTopazioEnergeticaSAMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--SantaAnaEnergeticaAndTopazioEnergeticaSAMember_zHtXewPXhYLg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B4_zSCqe2D9noo6" style="display: none"&gt;Schedule of fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zsGtFeIXTJyk" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zXZBRdoSWkNk" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zBrGR4a12Kt1" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zRGW6FPHCuU3" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zVnRP31jx3ld" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zSljtgGL99H7" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: center; font-weight: bold"&gt;Santa Ana Energ&#xe9;tica&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: center; font-weight: bold"&gt;Top&#xe1;zio En&#xe9;rgetica&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 42%"&gt;(R$'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zNcT0FXADL1e" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,602&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,602&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,493&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;3,493&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zVr55Yf89Jh5" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;13&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;13&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;199&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;199&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_z2oRJJjZGZod" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;422&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;422&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;647&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;647&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zpotD36VB4E6" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;87&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;87&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zl77E9DnyVm8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;21&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;21&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zR6o3jItPMZd" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Property, plant and equipment&#160;&#160;&lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F20_zxXYjec7XlP9"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;28,163&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,482&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;38,645&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;173,494&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(79,317)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;94,177&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zFt7WOcAx6Ue" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&#160;&lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F2B_zoqQuP49YzWl"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(3,200)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(3,200)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;331,637&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;331,637&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zL7KhyNmIqre" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;30,202&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;7,282&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;37,484&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;177,941&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;252,320&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;430,261&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AccountsPayableAsOfAcquisitionDate_iI_pn3n3_zVl0CKpWcUDk" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Accounts payable&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;179&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;179&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zxpO413D7Xh2" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;72&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;72&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;821&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;821&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zzuNpy4ovT88" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Salaries and social charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;167&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;167&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zbfR3gvsruI2" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;92&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;92&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeasesAsOfAcquisitionDate_iI_pn3n3_zjTmRC6w6B15" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Leases&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;26&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;26&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;233&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;233&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zK8n2zw5tQk" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;192&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;192&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;1,400&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,400&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;30,010&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;7,282&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;37,292&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;176,541&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;252,320&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;428,861&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F02_z6ge4fmQjzB6" style="width: 15pt; text-align: right"&gt;1&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1C_z73jseofjKad" style="text-align: justify"&gt;- Refer to a PP&amp;amp;E impairment recognized in Top&#xe1;zio and a recognition of an onerous
contract related to prior concession agreement of Santa Ana.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
</sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">1602000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">1602000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">3493000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">3493000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">13000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">13000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">199000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">199000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">422000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">422000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">647000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">647000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">2000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">2000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">87000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">87000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">21000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">21000</sid:OtherAssetsAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">28163000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">10482000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">38645000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">173494000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">-79317000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">94177000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">-3200000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">-3200000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">331637000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">331637000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">30202000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">7282000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">37484000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">177941000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">252320000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">430261000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <sid:AccountsPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">2000</sid:AccountsPayableAsOfAcquisitionDate>
    <sid:AccountsPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">2000</sid:AccountsPayableAsOfAcquisitionDate>
    <sid:AccountsPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">179000</sid:AccountsPayableAsOfAcquisitionDate>
    <sid:AccountsPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">179000</sid:AccountsPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">72000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">72000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">821000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">821000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:SalariesAndSocialChargesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">167000</sid:SalariesAndSocialChargesAsOfAcquisitionDate>
    <sid:SalariesAndSocialChargesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">167000</sid:SalariesAndSocialChargesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">92000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">92000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:LeasesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">26000</sid:LeasesAsOfAcquisitionDate>
    <sid:LeasesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">26000</sid:LeasesAsOfAcquisitionDate>
    <sid:LeasesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">233000</sid:LeasesAsOfAcquisitionDate>
    <sid:LeasesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">233000</sid:LeasesAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">192000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">192000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">1400000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">1400000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">30010000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">7282000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_SantaAnaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">37292000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">176541000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">252320000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_TopazioEnergeticaMember"
      decimals="-3"
      unitRef="BRL">428861000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <ifrs-full:AdjustmentsForFairValueGainsLosses
      contextRef="From2022-06-012022-06-30"
      decimals="-3"
      unitRef="BRL">259602000</ifrs-full:AdjustmentsForFairValueGainsLosses>
    <sid:ScheduleOfFairValueAllocationCompositionTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfFairValueAllocationCompositionTableTextBlock_z4VP7h0TVGDl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Schedule Of Fair Value Allocation Composition"&gt;
  &lt;tr style="vertical-align: middle; display: none"&gt;
    &lt;td id="xdx_8BA_zjqK5qQDmj0l" style="text-align: left"&gt;Schedule Of Fair Value Allocation Composition&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 17%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 52%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member_zmRJajnvh941" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member_zwnzOzc9OBO7" style="text-align: right" title="Property, plant and equipment"&gt;&#160;201,424&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member_zLvdebRHrOl4" style="text-align: right" title="Property, plant and equipment"&gt;(68,835)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member_zwdAkIl2dWcf" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;132,589&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Intangible assets&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssets1Member_zxpT0aSzObc4" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--IntangibleAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments2Member_z5TdS3WWelK3" style="text-align: right" title="Intangible assets"&gt;328,437&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--IntangibleAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue2Member_zPjpX5usyAF8" style="text-align: right" title="Intangible assets"&gt;&#160;&#160;328,437&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember_zSxzPk2z1tld" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;201,424&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember_zoTZM1EcGTL4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;259,602&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember_zza6AFam4jt2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;461,026&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:ScheduleOfFairValueAllocationCompositionTableTextBlock>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_CarryingAmount1Member"
      decimals="-3"
      unitRef="BRL">201424000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_FairValueAdjustments1Member"
      decimals="-3"
      unitRef="BRL">-68835000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_TotalFairValue1Member"
      decimals="-3"
      unitRef="BRL">132589000</sid:PropertyPlantAndEquipment2>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_IntangibleAssets1Member">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:IntangibleAssets
      contextRef="AsOf2022-12-31_custom_FairValueAdjustments2Member"
      decimals="-3"
      unitRef="BRL">328437000</sid:IntangibleAssets>
    <sid:IntangibleAssets
      contextRef="AsOf2022-12-31_custom_TotalFairValue2Member"
      decimals="-3"
      unitRef="BRL">328437000</sid:IntangibleAssets>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_CarryingAmountOneMember"
      decimals="-3"
      unitRef="BRL">201424000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember"
      decimals="-3"
      unitRef="BRL">259602000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_TotalFairValueOneMember"
      decimals="-3"
      unitRef="BRL">461026000</sid:TotalAssetsAquired>
    <ifrs-full:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets contextRef="AsOf2022-07-31" decimals="INF" unitRef="Pure">1</ifrs-full:EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets>
    <ifrs-full:NumberOfSharesIssued contextRef="AsOf2022-07-31" decimals="INF" unitRef="Shares">6381908</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets contextRef="AsOf2022-07-31" decimals="INF" unitRef="Pure">0.6623</ifrs-full:CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets>
    <sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock contextRef="From2022-01-012022-12-31_custom_EstadualdeGeracaodeEnergiaEletricaMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--EstadualdeGeracaodeEnergiaEletricaMember_zvfbkh6Etsy9" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 6)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B6_zgpL2dY9cnlj" style="display: none"&gt;Schedule of determination of purchase price&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 33%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 40%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90E_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zmUx1z6XI4Ef" title="Determination of comment"&gt;Payment made at the conclusion of the transaction&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_fKGkp_zUoaFYAQ27ya" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;928,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zZRMF778aUP" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;928,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F07_zCYtEkhrVOd2" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1B_z9chIcrdPXh1" style="text-align: justify"&gt;On October 21, 2022, the transaction was concluded with the payment by the Company of R$&lt;span id="xdx_907_ecustom--TransactionAmount_pn3n3_c20221001__20221021__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zQgzPxI89w25" title="Transaction amount"&gt;928,000&lt;/span&gt;.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">Payment made at the conclusion of the transaction</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="INF"
      id="Fact001504"
      unitRef="Shares">928000</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="INF"
      unitRef="Shares">928000</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:TransactionAmount
      contextRef="From2022-10-012022-10-21_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">928000000</sid:TransactionAmount>
    <sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2022-01-012022-12-31_custom_EstadualdeGeracaodeEnergiaEletricaMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--EstadualdeGeracaodeEnergiaEletricaMember_zvnt0lqqxcXf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B2_zVQjjoBW2hle" style="display: none"&gt;Schedule of fair value of assets and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zITcj6pWiwie" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zqghQuUYT0e5" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zdTdXmCt9iW5" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 59%"&gt;(R$'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 12%"&gt;&#160;&#160;Carrying amounts&#160;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 14%"&gt;&#160;Fair value adjustments&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 12%"&gt;&#160;&#160;Total fair value&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_z0UJGLEJVg6b" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;661,864&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;661,864&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zjGaCUDqnbJ8" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;51,333&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;51,333&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zrIWtO3lEdYh" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2,636&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;2,636&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;5,043&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;5,043&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zyXgf6mHnDO8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;125,516&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;125,516&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--JudicialDepositsAndGuaranteesAsOfAcquisitionDate_iI_pn3n3_zxLFfvpAIpnh" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Judicial deposits and guarantees&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;59,335&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;59,335&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3_zDI4WbQ8QEEk" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;312,800&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;359,024&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;671,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z06Dj0C0MQCj" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Property, plant and equipment&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;31,853&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;31,853&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zKCnOtYZ32t" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,041,196&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,270&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,058,466&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;3,291,576&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;3,667,870&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_z7UM4kd8D8Oc" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;22,928&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;22,928&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zHxkaz2dOuY3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;19,951&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;19,951&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zLTwBJEOJhK2" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Salaries and social charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;16,343&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;16,343&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--DeferredTaxesAsOfAcquisitionDate_iI_pn3n3_zPvd4HXY08xe" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deferred taxes&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(65,560)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(65,560)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--JudicialContingenciesAsOfAcquisitionDate_iI_pn3n3_zZdo8Swe2knj" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Judicial contingencies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;306,400&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;306,400&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;134,380&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;134,380&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--BonusGrantPayableAsOfAcquisitionDate_iI_pn3n3_zKLzHy4REgm3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Bonus grant payable&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,024,118&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,024,118&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_z1fZfhRC1VU5" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;2,458,560&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;2,458,560&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zusdUifxN1y" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;833,016&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;1,209,310&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zVgJj7ezUzF7" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Equity acquired (66.23%)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;551,706&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;928,000&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in an adjustment
totaling R$&lt;span id="xdx_901_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220928__20221002_z1bBCZqGKfX3" title="Fair value adjustment"&gt;376,294&lt;/span&gt; distributed among CEEE-G's main assets. The following table shows the composition of the allocated amounts and a summary
of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 17%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zs6ZdOyDHHui" title="Description of basis of valuation of assets available for benefits"&gt;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&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_z9YjmRkT6SY8" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;312,800&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zE55y97dNtN7" style="text-align: right" title="Property, plant and equipment"&gt;359,024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_z6vbe09Dobuh" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;671,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Intangible assets&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssetsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zX3BrOuuG1lh" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmoun1tMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zkjj3LI58G9e" style="text-align: right" title="Intangibles assets"&gt;2,041,196&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_znJZYnk7lds2" style="text-align: right" title="Intangibles assets"&gt;&#160;17,270&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zDrVDB5pIFU" style="text-align: right" title="Intangibles assets"&gt;2,058,466&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zG2EPID27mG1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;2,353,996&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zuc4uMqM3sT4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;376,294&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zSYv72BuE7aa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;2,730,290&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">661864000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">661864000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">51333000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">51333000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2636000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2636000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">5043000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">5043000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">125516000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">125516000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">59335000</sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate>
    <sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">59335000</sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">312800000</sid:InvestmentAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">359024000</sid:InvestmentAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">671824000</sid:InvestmentAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">31853000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">31853000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2041196000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">17270000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2058466000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">3291576000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">376294000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">3667870000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">22928000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">22928000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">19951000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">19951000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:SalariesAndSocialChargesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">16343000</sid:SalariesAndSocialChargesAsOfAcquisitionDate>
    <sid:SalariesAndSocialChargesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">16343000</sid:SalariesAndSocialChargesAsOfAcquisitionDate>
    <sid:DeferredTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">-65560000</sid:DeferredTaxesAsOfAcquisitionDate>
    <sid:DeferredTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">-65560000</sid:DeferredTaxesAsOfAcquisitionDate>
    <sid:JudicialContingenciesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">306400000</sid:JudicialContingenciesAsOfAcquisitionDate>
    <sid:JudicialContingenciesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">306400000</sid:JudicialContingenciesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">134380000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">134380000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:BonusGrantPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2024118000</sid:BonusGrantPayableAsOfAcquisitionDate>
    <sid:BonusGrantPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2024118000</sid:BonusGrantPayableAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2458560000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2458560000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">833016000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">376294000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">1209310000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">551706000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">376294000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">928000000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <ifrs-full:AdjustmentsForFairValueGainsLosses
      contextRef="From2022-09-282022-10-02"
      decimals="-3"
      unitRef="BRL">376294000</ifrs-full:AdjustmentsForFairValueGainsLosses>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessInvestmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">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</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">312800000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">359024000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">671824000</sid:PropertyPlantAndEquipment2>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_IntangibleAssetsMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:IntangiblesAssets
      contextRef="AsOf2022-12-31_custom_CarryingAmoun1tMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2041196000</sid:IntangiblesAssets>
    <sid:IntangiblesAssets
      contextRef="AsOf2022-12-31_custom_FairValueAdjustments1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">17270000</sid:IntangiblesAssets>
    <sid:IntangiblesAssets
      contextRef="AsOf2022-12-31_custom_TotalFairValue1Member_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2058466000</sid:IntangiblesAssets>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_CarryingAmountOneMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2353996000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">376294000</sid:PropertyPlantAndEquipment2>
    <sid:PropertyPlantAndEquipment2
      contextRef="AsOf2022-12-31_custom_TotalFairValueOneMember_custom_EstadualDeGeracaoDeEnergiaEletricaCEEEGMember"
      decimals="-3"
      unitRef="BRL">2730290000</sid:PropertyPlantAndEquipment2>
    <sid:AcquisitionPercentage
      contextRef="From2021-09-012021-09-30_custom_CSNCimentosBrasilSAMember"
      decimals="INF"
      unitRef="Pure">1</sid:AcquisitionPercentage>
    <sid:PaymentForAcquisition
      contextRef="From2022-09-012022-09-06_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">960733000</sid:PaymentForAcquisition>
    <sid:PaymentForEquivalent
      contextRef="From2022-09-012022-09-06_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">5013436000</sid:PaymentForEquivalent>
    <ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2021-09-30_custom_ClinkerMember"
      decimals="-5"
      unitRef="BRL">6800000</ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2021-09-30_custom_CementMember"
      decimals="-5"
      unitRef="BRL">11000000.0</ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-09-30_custom_CSNCimentosBrasilSAMember"
      decimals="INF"
      unitRef="Pure">0.12</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate contextRef="AsOf2021-09-30" decimals="-5" unitRef="BRL">16300000</ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CSNCimentosBrasilSAMember_zjr1klb58r9l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION  (Details 8)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; display: none; font-weight: bold; text-align: center"&gt;Schedule of determination of purchase&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 30%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 42%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;CSN Cimentos Brasil&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_901_ecustom--DeterminationOfComment_pn3n3_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zyzluIIMyyBf" title="Determination of comment"&gt;In the transaction, a payment in the amount of US$960,733 was made&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_fKGkpoA_____ztEGOpGqOXSi" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;5,013,436&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;(i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zCLes2SMx3cc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;5,013,436&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0E_zKtnRMJLJ2he" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F19_z6QTGWUadPA" style="text-align: justify"&gt;On the date of its completion, the transaction included (i) the transfer to the sellers of
the amount of US$&lt;span id="xdx_907_eifrs-full--AmountsPayableToTransfereeInRespectOfTransferredAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXnrIEiKcCUl" title="Transfer amount"&gt;50,000&lt;/span&gt; &#x2013; equivalent to R$&lt;span id="xdx_905_eifrs-full--CashEquivalents_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z5JoA66D9Mxa" title="Equivalent"&gt;261,140&lt;/span&gt; deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the
payment of US$&lt;span id="xdx_90B_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zINxf3Tvenql" title="Payment for acquisition"&gt;910,733&lt;/span&gt; million &#x2013; equivalent to R$&lt;span id="xdx_90F_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zSvSe8YKf79e" title="Payment for equivalent"&gt;4,752,296&lt;/span&gt;. The final price considered in the transaction was US$&lt;span id="xdx_909_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930_zAnlBhw9jWr3" title="Payment for acquisition"&gt;960,733&lt;/span&gt; &#x2013;
equivalent to R$&lt;span id="xdx_903_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930_znlnXbFCa8k8" title="Payment for equivalent"&gt;5,013,436&lt;/span&gt;.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_CSNCimentosBrasilSAMember">In the transaction, a payment in the amount of US$960,733 was made</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_CSNCimentosBrasilSAMember"
      decimals="INF"
      id="Fact001635"
      unitRef="Shares">5013436</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765"
      decimals="INF"
      unitRef="Shares">5013436</sid:PurchasePriceConsideredForBusinessCombination>
    <ifrs-full:AmountsPayableToTransfereeInRespectOfTransferredAssets
      contextRef="AsOf2022-12-31_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">50000000</ifrs-full:AmountsPayableToTransfereeInRespectOfTransferredAssets>
    <ifrs-full:CashEquivalents
      contextRef="AsOf2022-12-31_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">261140000</ifrs-full:CashEquivalents>
    <sid:PaymentForAcquisition
      contextRef="From2021-09-012021-09-30_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">910733000</sid:PaymentForAcquisition>
    <sid:PaymentForEquivalent
      contextRef="From2021-09-012021-09-30_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">4752296000</sid:PaymentForEquivalent>
    <sid:PaymentForAcquisition
      contextRef="From2021-09-012021-09-30"
      decimals="-3"
      unitRef="BRL">960733000</sid:PaymentForAcquisition>
    <sid:PaymentForEquivalent
      contextRef="From2021-09-012021-09-30"
      decimals="-3"
      unitRef="BRL">5013436000</sid:PaymentForEquivalent>
    <sid:ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CSNCimentosBrasilSAMember_zEYef03g9wb2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 9)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B0_zJMiT4LbAYtl" style="display: none"&gt;Schedule
of goodwill on acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 67%"&gt;Item&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 16%"&gt;CSN Cimentos Brasil S.A.&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&#160;Purchase price considered&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zopnXDFh2elh" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;5,013,436&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;item (i)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;Fair value of the assets and liabilities acquired&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_980_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zo2PnEriBHF" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;4,622,604&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;item (iii)&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;Goodwill based on expectations for future profitability (note 12)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zAc3rF0913Rj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"&gt;&#160;&#160;390,832&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock>
    <sid:PurchasePriceConsidered1
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765"
      decimals="-3"
      unitRef="BRL">5013436000</sid:PurchasePriceConsidered1>
    <sid:FairValueOfAssetsAndLiabilitiesAcquired1
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765"
      decimals="-3"
      unitRef="BRL">4622604000</sid:FairValueOfAssetsAndLiabilitiesAcquired1>
    <sid:GoodwillForFutureProfitabilityExpected1
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765"
      decimals="-3"
      unitRef="BRL">390832000</sid:GoodwillForFutureProfitabilityExpected1>
    <sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXhXRHHfark6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 10)"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BF_z5aEJjmGhPU4" style="display: none"&gt;Schedule of Fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z7UR2iKlVtEg" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zUykBfiGQMR6" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z6Rp1nIrQTp5" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: right; font-weight: bold"&gt;CSN Cimentos Brasil&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 15%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 13%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 15%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_z6uGR6zLQkOc" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;496,445&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;496,445&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_z9S3JvJKZ4Q3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;141,266&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;141,266&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zPH9dDwBYjU2" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;272,106&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;272,106&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zSvy7WwpZARb" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;229,940&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;229,940&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--DeferredTaxAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z9BYYoGnLoo6" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deferred taxes&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;982,547&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;982,547&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zVApnDgw0Nnb" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;147,565&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;147,565&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z9IeLdYipAC5" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Property, plant and equipment&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;3,185,975&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;402,289&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,588,264&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zFJLlHouzsO1" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,429&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;173,586&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;181,015&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zY4uObDO212k" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;5,463,273&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;575,875&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;6,039,148&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zZsyyIfltQef" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;510,522&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;510,522&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeaseLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zvQJxluw9Tn4" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;43,978&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;43,978&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zDoEZfnuHelg" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;50,527&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;50,527&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zLCRgJaxTOhf" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Salaries and social charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;32,324&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;32,324&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zibTtAVwBbTf" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;139,830&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;139,830&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--TaxesInInstallmentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zx45Y89K5sw2" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes in installments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;148,249&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;148,249&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LegalContingenciesRecognisedAsOfAcquisitionDate_iI_pn3n3_zzQxq3PX3hOd" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Legal Contingencies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;491,114&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;491,114&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_z1sVbhuUxmV7" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,416,544&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;1,416,544&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zr3a2tO60qy4" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;4,046,729&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;575,875&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;4,622,604&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in a gain totaling
R$&lt;span id="xdx_908_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220801__20220831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zBi8yy8lahei" title="Fair value adjustment"&gt;575,875&lt;/span&gt; distributed among CSN Cimentos Brasil&#x2019;s main assets. The following table shows the composition of the allocated amounts
and a summary of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zgU0hmKxswXh" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkk429c9XzO2" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,185,975&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zm6ZWTN3NUnd" style="text-align: right" title="Property, plant and equipment"&gt;402,289&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zDneVSPQTHV6" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,588,264&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Mining rights&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessMiningRightsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zBWajfraHQf2" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zimxgmQeZvac" style="text-align: right" title="Mining rights"&gt;&#160;&#160;2,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkmb1zYBX1of" style="text-align: right" title="Mining rights"&gt;135,216&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zn9lt7MQbw3c" style="text-align: right" title="Mining rights"&gt;&#160;&#160;137,672&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Trademarks&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessTrademarksMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z58YTDbAlpaa" title="Description of basis of valuation of assets available for benefits"&gt;The brands were evaluated using the Royalty Relief method, which consists in projecting expected royalty payments and measuring them at present value.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--Trademarks_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z93GatPvWfBc" style="text-align: right" title="Trademarks"&gt;&#160;&#160;38,370&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--Trademarks_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zzMCO3MVXWR1" style="text-align: right" title="Trademarks"&gt;&#160;38,370&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Softwares&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessSoftwaresMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z7f4IqKfob86" title="Description of basis of valuation of assets available for benefits"&gt;The Company's software has not been evaluated.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ComputerSoftware_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zjyl6dw1YRwj" style="text-align: right" title="Softwares"&gt;&#160;&#160;4,973&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ComputerSoftware_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zHiD0MEGCYU9" style="text-align: right" title="Softwares"&gt;&#160;&#160;4,973&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkmL0TuhPdv7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,193,404&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z6UuPwjr5Wtk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;575,875&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zolWTn3uqpel" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;3,769,279&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">496445000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">496445000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">141266000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">141266000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">272106000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">272106000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">229940000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">229940000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">982547000</ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">982547000</ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">147565000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">147565000</sid:OtherAssetsAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">3185975000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">402289000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">3588264000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">7429000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">173586000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">181015000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">5463273000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">575875000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">6039148000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">510522000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">510522000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <sid:LeaseLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">43978000</sid:LeaseLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:LeaseLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">43978000</sid:LeaseLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">50527000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">50527000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:SalariesAndSocialChargesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">32324000</sid:SalariesAndSocialChargesAsOfAcquisitionDate>
    <sid:SalariesAndSocialChargesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">32324000</sid:SalariesAndSocialChargesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">139830000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">139830000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:TaxesInInstallmentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">148249000</sid:TaxesInInstallmentsRecognisedAsOfAcquisitionDate>
    <sid:TaxesInInstallmentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">148249000</sid:TaxesInInstallmentsRecognisedAsOfAcquisitionDate>
    <sid:LegalContingenciesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">491114000</sid:LegalContingenciesRecognisedAsOfAcquisitionDate>
    <sid:LegalContingenciesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">491114000</sid:LegalContingenciesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">1416544000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">1416544000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">4046729000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">575875000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">4622604000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <ifrs-full:AdjustmentsForFairValueGainsLosses
      contextRef="From2022-08-012022-08-31_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">575875000</ifrs-full:AdjustmentsForFairValueGainsLosses>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member_custom_CSNCimentosBrasilSAMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">3185975000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">402289000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">3588264000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessMiningRightsMember_custom_CSNCimentosBrasilSAMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:MiningRights
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">2456000</sid:MiningRights>
    <sid:MiningRights
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">135216000</sid:MiningRights>
    <sid:MiningRights
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">137672000</sid:MiningRights>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessTrademarksMember_custom_CSNCimentosBrasilSAMember">The brands were evaluated using the Royalty Relief method, which consists in projecting expected royalty payments and measuring them at present value.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:Trademarks
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">38370000</sid:Trademarks>
    <sid:Trademarks
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">38370000</sid:Trademarks>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessSoftwaresMember_custom_CSNCimentosBrasilSAMember">The Company's software has not been evaluated.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <ifrs-full:ComputerSoftware
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">4973000</ifrs-full:ComputerSoftware>
    <ifrs-full:ComputerSoftware
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">4973000</ifrs-full:ComputerSoftware>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_CarryingAmountOneMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">3193404000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">575875000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_TotalFairValueOneMember_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">3769279000</ifrs-full:PropertyPlantAndEquipment>
    <sid:AcquisitionPercentage
      contextRef="From2022-10-012022-10-07_custom_CompanhiaEnergeticaChapecoMember"
      decimals="INF"
      unitRef="Pure">1</sid:AcquisitionPercentage>
    <sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CompanhiaEnergeticaChapecoMember_zDnvgU420vbi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 11)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B9_zqlief021tN5" style="display: none"&gt;Schedule of determination of purchase&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 32%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 41%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 13%"&gt;BRL thousand&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90B_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zUUXYtqPDknd" title="Determination of comment"&gt;Payment made upon acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_fKGkp_zv5LoKMmmhxd" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;358,634&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zuSuVJpGV35h" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;358,634&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0E_zYR3el9yk2hg" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zSjZyxsdzjw" style="text-align: justify"&gt;On October 7, 2022, the transaction was completed with the payment of R$358,634 by CSN Minera&#xe7;&#xe3;o
and CSN Energia.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_CompanhiaEnergeticaChapecoMember">Payment made upon acquisition</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="INF"
      id="Fact001782"
      unitRef="Shares">358634</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember203026406"
      decimals="INF"
      unitRef="Shares">358634</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CompanhiaEnergeticaChapecoMember_znWEiLMm8bt2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 12)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B9_zKT5IRwkUX68" style="display: none"&gt;Schedule of Fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_z4T5E98qVGF1" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zcFPPdPH8Jva" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zVm9V7Uy9Hz6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 40%"&gt;(R$'000)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;&#160;&#160;Carrying amounts&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;&#160;Fair value adjustment&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;&#160;&#160;Total fair value&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zEP5dhFs7FEg" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;41,693&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;41,693&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zGrAoks4aGki" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,745&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,745&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zW9dYup9Z38h" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;246&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;246&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--RecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_z78E40h9f4aa" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Recoverable taxes and contributions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,420&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,420&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--DeferredTaxAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z9tVG4RsQ6c9" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Deferred taxes&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,521&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,521&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--JudicialDepositsAndGuaranteesAsOfAcquisitionDate_iI_pn3n3_z76QqYaefw9h" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Judicial deposits&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;151&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;151&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zf4KXYE6jqAf" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;106,695&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;195,026&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;301,721&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_z0MLfNPHUWb4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;104,499&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;83,610&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;188,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zctUBU3dYmUh" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;273,970&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;278,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;552,606&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zTELvZhaKKga" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;157&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;157&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--LaborObligationsAsOfAcquisitionDate_iI_pn3n3_zRZ1hxmjGz9a" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Labor obligations&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;364&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;364&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zM5Zc9dYAIN4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Taxes payable&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,945&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,945&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--ConcessionPayableAsOfAcquisitionDate_iI_pn3n3_zjYgYvviJeP2" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Concession payable&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,281&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;

    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,281&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OtherAccountsAsOfAcquisitionDate_iI_pn3n3_zdoDjqCaVc12" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other accounts&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,567&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,567&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--AdvancesFromCustomersAsOfAcquisitionDate_iI_pn3n3_zej823zw4HYf" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Advances from customer&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;100,012&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;100,012&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ConcessionPayableAsOfAcquisitionDate1_iI_pn3n3_zjSSN2TwQjm4" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Concession payable&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;77,646&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;77,646&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zn85sxLbc4Bj" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;193,972&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;193,972&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zWPNj1ZaU3d1" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&#160;Total equity acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;79,998&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;278,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;358,634&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN Minera&#xe7;&#xe3;o 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.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in a gai totaling
R$&lt;span id="xdx_909_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20221001__20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zQp9hmemZcf2" title="Fair value adjustment"&gt;278,636&lt;/span&gt;, distributed among Company's main assets. The following table shows the composition of the allocated amounts and a summary of
its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 51%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_z2kVwWD5x7ic" title="Description of basis of valuation of assets available for benefits"&gt;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&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zp2XNWlFOYA1" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;106,695&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zVv8zxiIPf47" style="text-align: right" title="Property, plant and equipment"&gt;195,026&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zURiZd8Fc2H4" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;301,721&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Intangible assets&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssets1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zWkk9tamVJah" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zjBBb0tK2xMk" style="text-align: right" title="Intangible assets"&gt;&#160;&#160;104,499&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments2Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zHDmCVnC2l3f" style="text-align: right" title="Intangible assets"&gt;&#160;83,610&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue2Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zB3BhpblTJFi" style="text-align: right" title="Intangible assets"&gt;&#160;&#160;188,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zcrrfERbVpmi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;211,194&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zx63vmA7SlLd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;278,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zZn5PJeD2ey4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;489,830&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">41693000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">41693000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">5745000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">5745000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">246000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">246000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">5420000</sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate>
    <sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">5420000</sid:RecoverableTaxesAndContributionsAsOfAcquisitionDate>
    <ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">9521000</ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">9521000</ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate>
    <sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">151000</sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate>
    <sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">151000</sid:JudicialDepositsAndGuaranteesAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">106695000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">195026000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">301721000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">104499000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">83610000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">188109000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">273970000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">278636000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">552606000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">157000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">157000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <sid:LaborObligationsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">364000</sid:LaborObligationsAsOfAcquisitionDate>
    <sid:LaborObligationsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">364000</sid:LaborObligationsAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">1945000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">1945000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:ConcessionPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">12281000</sid:ConcessionPayableAsOfAcquisitionDate>
    <sid:ConcessionPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">12281000</sid:ConcessionPayableAsOfAcquisitionDate>
    <sid:OtherAccountsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">1567000</sid:OtherAccountsAsOfAcquisitionDate>
    <sid:OtherAccountsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">1567000</sid:OtherAccountsAsOfAcquisitionDate>
    <sid:AdvancesFromCustomersAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">100012000</sid:AdvancesFromCustomersAsOfAcquisitionDate>
    <sid:AdvancesFromCustomersAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">100012000</sid:AdvancesFromCustomersAsOfAcquisitionDate>
    <sid:ConcessionPayableAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">77646000</sid:ConcessionPayableAsOfAcquisitionDate1>
    <sid:ConcessionPayableAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">77646000</sid:ConcessionPayableAsOfAcquisitionDate1>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">193972000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">193972000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">79998000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">278636000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">358634000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <ifrs-full:AdjustmentsForFairValueGainsLosses
      contextRef="From2022-10-012022-10-07_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">278636000</ifrs-full:AdjustmentsForFairValueGainsLosses>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member_custom_CompanhiaEnergeticaChapecoMember">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</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:OtherPropertyPlantAndEquipments
      contextRef="AsOf2022-12-31_custom_CarryingAmount1Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">106695000</sid:OtherPropertyPlantAndEquipments>
    <sid:OtherPropertyPlantAndEquipments
      contextRef="AsOf2022-12-31_custom_FairValueAdjustments1Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">195026000</sid:OtherPropertyPlantAndEquipments>
    <sid:OtherPropertyPlantAndEquipments
      contextRef="AsOf2022-12-31_custom_TotalFairValue1Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">301721000</sid:OtherPropertyPlantAndEquipments>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_IntangibleAssets1Member_custom_CompanhiaEnergeticaChapecoMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:IntangiblesAssets
      contextRef="AsOf2022-12-31_custom_CarryingAmount1Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">104499000</sid:IntangiblesAssets>
    <sid:IntangiblesAssets
      contextRef="AsOf2022-12-31_custom_FairValueAdjustments2Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">83610000</sid:IntangiblesAssets>
    <sid:IntangiblesAssets
      contextRef="AsOf2022-12-31_custom_TotalFairValue2Member_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">188109000</sid:IntangiblesAssets>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_CarryingAmountOneMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">211194000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsOneMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">278636000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_TotalFairValueOneMember_custom_CompanhiaEnergeticaChapecoMember"
      decimals="-3"
      unitRef="BRL">489830000</sid:TotalAssetsAquired>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-08-31_custom_CSNCimentosBrasilSAMember"
      decimals="INF"
      unitRef="Pure">0.9997</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-08-31_custom_ElizabethMineracaoMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-08-31_custom_ElizabethCimentosMember"
      decimals="INF"
      unitRef="Pure">0.88746</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-08-31_custom_ElizabethMineracaMember"
      decimals="INF"
      unitRef="Pure">0.11254</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosAndElizabethMineracaoMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zU3gDPEvLKw3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 13)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_8B3_z3I0lViImhDi" style="display: none"&gt;Schedule of determination of purchase&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 26%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 39%"&gt;Comment&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Elizabeth Cimentos&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Elizabeth Minera&#xe7;&#xe3;o&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Reference&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90E_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zltmGaL02c1l" title="Determination of comment"&gt;A payment in the amount of R$201 milion is being carried out in the transaction.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGkp_zWzC7YHrX5Vj" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;77,768&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_fKGkp_zAVko4l25a4d" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;123,947&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Assets transferred&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_90F_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zH2ogBBwCD9h" title="Determination of comment"&gt;Refers to financial adjustment of working capital and debt&lt;/span&gt;.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGkp_zmv5YeEHZjG8" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;(3,914)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_fKGkp_z96ReKbqzQWb" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;(5,116)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(i)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Equity interests issued&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&lt;span id="xdx_900_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zh5oy7OEgZXd" title="Determination of comment"&gt;Shares issued by Elizabeth Cimentos and acquired by CSN Cimentos.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGlpKQ_____zLuvGrIpo7sb" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;526,037&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;(ii)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"&gt;Purchase price considered for the business combination&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zrf77QC0wLAc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;599,891&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zcwqSUcmm3zb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"&gt;&#160;&#160;118,831&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17pt"&gt;&lt;span id="xdx_F01_zLX5dW26rYhh" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F13_zHKo1OjEPif3" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17pt"&gt;&lt;span id="xdx_F0B_znK40YuFNWg5" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;(ii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1A_z6TA5E3Jhd75" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfDeterminationOfThePurchasePriceTableTextBlock>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_ElizabethCimentosAndElizabethMineracaoMember">A payment in the amount of R$201 milion is being carried out in the transaction.</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_ElizabethCimentosMember"
      decimals="INF"
      id="Fact001897"
      unitRef="Shares">77768</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferredMember_custom_ElizabethMineracaoMember"
      decimals="INF"
      id="Fact001899"
      unitRef="Shares">123947</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_ElizabethCimentosAndElizabethMineracaoMember">Refers to financial adjustment of working capital and debt</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_ElizabethCimentosMember"
      decimals="INF"
      id="Fact001903"
      unitRef="Shares">-3914</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_AssetsTransferred1Member_custom_ElizabethMineracaoMember"
      decimals="INF"
      id="Fact001905"
      unitRef="Shares">-5116</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:DeterminationOfComment contextRef="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_ElizabethCimentosAndElizabethMineracaoMember">Shares issued by Elizabeth Cimentos and acquired by CSN Cimentos.</sid:DeterminationOfComment>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_EquityInterestsIssuedMember_custom_ElizabethCimentosMember"
      decimals="INF"
      id="Fact001909"
      unitRef="Shares">526037</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosMember"
      decimals="INF"
      unitRef="Shares">599891</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:PurchasePriceConsideredForBusinessCombination
      contextRef="From2022-01-012022-12-31_custom_ElizabethMineracaoMember"
      decimals="INF"
      unitRef="Shares">118831</sid:PurchasePriceConsideredForBusinessCombination>
    <sid:GoodwillExpectedFutureProfitability
      contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosAndElizabethMineracaoMember203024203"
      decimals="-3"
      unitRef="BRL">83266000</sid:GoodwillExpectedFutureProfitability>
    <sid:ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosAndElizabethMineracaoMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zUZd38SWD6wc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION  (Details 14)"&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BE_zN0loXN8bmXk" style="display: none"&gt;Schedule of goodwill on acquisition&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"&gt;Item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"&gt;Reference&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%"&gt;Elizabeth Cimentos&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Elizabeth Minera&#xe7;&#xe3;o&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"&gt;&#160;Purchase price considered&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"&gt;&#160;item (i) and (ii)&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zA4JOcNt9518" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;599,891&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zlWNIGOmKdod" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: left"&gt;&#160;Fair value of the assets and liabilities acquired&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_98B_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zVjoif3VXLr7" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;516,625&lt;/td&gt;
    &lt;td dir="ltr" style="vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td dir="ltr" id="xdx_983_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zMgMomobY8se" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;Goodwill for future profitability expected&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zHrIEKdaz3zf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"&gt;83,266&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"&gt;&#160;&#160;-&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock>
    <sid:PurchasePriceConsidered1
      contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">599891000</sid:PurchasePriceConsidered1>
    <sid:PurchasePriceConsidered1
      contextRef="From2022-01-012022-12-31_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">118831000</sid:PurchasePriceConsidered1>
    <sid:FairValueOfAssetsAndLiabilitiesAcquired1
      contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">516625000</sid:FairValueOfAssetsAndLiabilitiesAcquired1>
    <sid:FairValueOfAssetsAndLiabilitiesAcquired1
      contextRef="From2022-01-012022-12-31_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">118831000</sid:FairValueOfAssetsAndLiabilitiesAcquired1>
    <sid:GoodwillForFutureProfitabilityExpected1
      contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">83266000</sid:GoodwillForFutureProfitabilityExpected1>
    <sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosAndElizabethMineracaoMember">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z5MWJFPRrFnj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 15)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BF_zcBVZsvRhdNc" style="display: none"&gt;Schedule of Fair value of assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zI2PufNgexs6" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zFONX8J8Pcy8" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zHxTtBgi7A23" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zYvtttHO7IX9" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zXXgpmYKaf8i" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zTZJxegPzzHh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: right; font-weight: bold"&gt;Elizabeth Cimentos&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="text-align: right; font-weight: bold"&gt;Elizabeth Minera&#xe7;&#xe3;o&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 39%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 11%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;Total fair value&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;Fair value adjustments&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zLNLqxCqvTh4" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;52,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;52,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,197&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,197&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zA5MrPqryGI1" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade receivables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;27,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;27,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,027&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,027&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Receivables from related parties&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,374&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,374&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;9,035&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,035&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zrUtx9Hel6P4" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,157&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,157&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,017&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,017&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zfvsDGqMoWo9" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recoverable taxes&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;18,616&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;18,616&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;931&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;931&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--ShorttermInvestmentsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Short-term investments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;14,689&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;14,689&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zn3pwFoeDIL7" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;17,733&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;17,733&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;673&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;673&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3_z9Moi6qg4qL5" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Investment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;40,653&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;24,845&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;65,498&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zLJg5BaCo3c3" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Property, plant and equipment&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;373,574&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;161,367&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;534,941&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;15,092&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;77,089&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;92,181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zooF4fYqvzyl" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;798&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;59,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;60,254&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;269,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;269,885&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z3vXeny7pjb6" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;Total assets acquired&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;646,083&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;220,823&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;866,906&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;71,125&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;371,319&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;442,444&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--BorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3_z4z0WbiGmzvc" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;198,778&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;198,778&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;182,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;182,402&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zQYnSr3bjfH9" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;22,735&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;22,735&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;446&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;446&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zdIgwhgWcxq1" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes payable&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;19,202&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;19,202&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;37,158&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;37,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--DebitsWithRelatedPartiesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Debits with related parties&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,350&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;96,350&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zz1k3b3qy0Bf" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other payables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,052&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;44,052&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;7,257&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;7,257&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zqnN89iiaQK8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;Total liabilities assumed&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;284,767&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"/&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;284,767&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;323,613&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;323,613&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zA7KVI6ocAA8" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;361,316&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;220,823&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;582,139&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(252,488)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;371,319&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--IndirectInvestimentAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Indirect investiment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(40,663)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(24,851)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(65,514)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zpb0mYE2ru58" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;Net equity acquired&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;320,653&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;195,972&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;516,625&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(252,488)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;371,319&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;118,831&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fair value allocation resulted in an adjustment
totaling R$&lt;span id="xdx_909_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20210801__20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z4oPQHrc0hOa" title="Fair value adjustment"&gt;567,297&lt;/span&gt;, distributed among the main assets of Elizabeth Cimentos and Elizabeth Minera&#xe7;&#xe3;o. The following table
shows the composition of the allocated amounts and a summary of its calculation methodology:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%"&gt;Assets acquired&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 52%"&gt;&#160;Valuation method&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Carrying amounts&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;&#160;Fair value adjustment&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;&#160;Total fair value&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zzsdw6an2oa8" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zTNWNguqbT0i" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;388,666&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zS4OTscgnFT2" style="text-align: right" title="Property, plant and equipment"&gt;238,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zuGXweBfyvji" style="text-align: right" title="Property, plant and equipment"&gt;&#160;&#160;627,122&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Mining rights&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessMiningRightsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z7reVmfDOlji" title="Description of basis of valuation of assets available for benefits"&gt;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.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zwrdj89LnOjl" style="text-align: right" title="Mining rights"&gt;&#160;&#160;500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zPgqnXXI7X2f" style="text-align: right" title="Mining rights"&gt;269,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zTSLpJrvYxm6" style="text-align: right" title="Mining rights"&gt;&#160;&#160;269,885&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Licenses&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessLicensesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z0Vp6mvXkyZ9" title="Description of basis of valuation of assets available for benefits"&gt;Valued using the WITH / WITHOUT method, which estimates the intangible value by the difference between discounted cash flow models with and without the asset.&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_ziKj4Y92PEZk" style="text-align: right" title="Licenses"&gt;&#160;&#160;798&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zZSrucbmSRB6" style="text-align: right" title="Licenses"&gt;&#160;&#160;59,456&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zczpeZrzUBok" style="text-align: right" title="Licenses"&gt;&#160;60,254&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z0p1nwvGsUK1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;389,964&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zUioXPdPsDSi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;567,297&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zIOQcOa00Nz2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;957,261&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">52571000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">52571000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">2197000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">2197000</ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">27571000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">27571000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">1027000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">1027000</sid:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1>
    <ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">96374000</ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">96374000</ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">9035000</ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">9035000</ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">44157000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">44157000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">1017000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <ifrs-full:InventoryRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">1017000</ifrs-full:InventoryRecognisedAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">18616000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">18616000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">931000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:RecoverableTaxesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">931000</sid:RecoverableTaxesAsOfAcquisitionDate>
    <sid:ShorttermInvestmentsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">14689000</sid:ShorttermInvestmentsAsOfAcquisitionDate>
    <sid:ShorttermInvestmentsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">14689000</sid:ShorttermInvestmentsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">17733000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">17733000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">673000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:OtherAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">673000</sid:OtherAssetsAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">40653000</sid:InvestmentAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">24845000</sid:InvestmentAsOfAcquisitionDate>
    <sid:InvestmentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">65498000</sid:InvestmentAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">373574000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">161367000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">534941000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">15092000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">77089000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">92181000</ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">798000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">59456000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">60254000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">500000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">269385000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <sid:IntangibleAssetsAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">269885000</sid:IntangibleAssetsAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">646083000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">220823000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">866906000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">71125000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">371319000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">442444000</ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate>
    <ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">198778000</ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate>
    <ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">198778000</ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate>
    <ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">182402000</ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate>
    <ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">182402000</ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">22735000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">22735000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">446000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">446000</ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">19202000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">19202000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">37158000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:TaxesPayableAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">37158000</sid:TaxesPayableAsOfAcquisitionDate>
    <sid:DebitsWithRelatedPartiesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">96350000</sid:DebitsWithRelatedPartiesAsOfAcquisitionDate>
    <sid:DebitsWithRelatedPartiesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">96350000</sid:DebitsWithRelatedPartiesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">44052000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">44052000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">7257000</sid:OtherPayablesAsOfAcquisitionDate>
    <sid:OtherPayablesAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">7257000</sid:OtherPayablesAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">284767000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">284767000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">323613000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">323613000</ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">361316000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">220823000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">582139000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">-252488000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">371319000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">118831000</sid:NetEquityAcquiredAsOfAcquisitionDate>
    <sid:IndirectInvestimentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">-40663000</sid:IndirectInvestimentAsOfAcquisitionDate>
    <sid:IndirectInvestimentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">-24851000</sid:IndirectInvestimentAsOfAcquisitionDate>
    <sid:IndirectInvestimentAsOfAcquisitionDate
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">-65514000</sid:IndirectInvestimentAsOfAcquisitionDate>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">320653000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">195972000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">516625000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">-252488000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">371319000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <sid:NetEquityAcquiredAsOfAcquisitionDateOne
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">118831000</sid:NetEquityAcquiredAsOfAcquisitionDateOne>
    <ifrs-full:AdjustmentsForFairValueGainsLosses
      contextRef="From2021-08-012021-08-31_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">567297000</ifrs-full:AdjustmentsForFairValueGainsLosses>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessPropertyPlantAndEquipment1Member_custom_ElizabethCimentosAndElizabethMineracaoMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">388666000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">238456000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">627122000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessMiningRightsMember_custom_ElizabethCimentosAndElizabethMineracaoMember">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.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">500000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">269385000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">269885000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits contextRef="From2022-01-012022-12-31_custom_BusinessLicensesMember_custom_ElizabethCimentosAndElizabethMineracaoMember">Valued using the WITH / WITHOUT method, which estimates the intangible value by the difference between discounted cash flow models with and without the asset.</ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits>
    <sid:Licenses
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">798000</sid:Licenses>
    <sid:Licenses
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">59456000</sid:Licenses>
    <sid:Licenses
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">60254000</sid:Licenses>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_ifrs-full_CarryingAmountMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">389964000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_FairValueAdjustmentsMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">567297000</sid:TotalAssetsAquired>
    <sid:TotalAssetsAquired
      contextRef="AsOf2022-12-31_custom_TotalFairValueMember_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">957261000</sid:TotalAssetsAquired>
    <sid:ReclassifiedGoodwillFairValue
      contextRef="AsOf2021-08-31_custom_ElizabethCimentosAndElizabethMineracaoMember"
      decimals="-3"
      unitRef="BRL">27667000</sid:ReclassifiedGoodwillFairValue>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_805_eifrs-full--DisclosureOfCashAndCashEquivalentsExplanatory_zozvjJjtYcn3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;4.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_823_z57zse0kvNn8"&gt;CASH AND CASH EQUIVALENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_883_ecustom--SummaryOfCashAndCashEquivalentsTableTextBlock_pn3n3_z6LkRJrZhEck" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CASH AND CASH EQUIVALENTS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&lt;span id="xdx_8BF_zyUahJa2Nd6l" style="display: none"&gt;Schedule
of cash and cash equivalents&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="background-color: white; width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 20%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Cash and banks&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;In Brazil&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--BRMember_zFV7kGlmNuee" style="text-align: right" title="Cash and banks"&gt;&#160;85,120&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BalancesWithBanks_c20211231__ifrs-full--GeographicalAreasAxis__custom--BRMember_pn3n3" style="text-align: right" title="Cash and banks"&gt;&#160;68,638&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Abroad&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_zLTd91FbB151" style="text-align: right" title="Cash and banks"&gt;6,310,338&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BalancesWithBanks_c20211231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_pn3n3" style="text-align: right" title="Cash and banks"&gt;&#160;10,007,399&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231_zI6U7rJzKUD4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cash and banks"&gt;6,395,458&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BalancesWithBanks_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cash and banks"&gt;&#160;10,076,037&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;In Brazil&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--BRMember_zjnZE6lzjKac" style="text-align: right" title="Total short-term investments"&gt;5,110,749&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231__ifrs-full--GeographicalAreasAxis__custom--BRMember_pn3n3" style="text-align: right" title="Total short-term investments"&gt;6,493,832&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Abroad&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_z6BR9xqSnxze" style="text-align: right" title="Total short-term investments"&gt;&#160;&#160;485,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_pn3n3" style="text-align: right" title="Total short-term investments"&gt;&#160;76,611&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231_zK0FXEb0FGBj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total short-term investments"&gt;5,595,898&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total short-term investments"&gt;6,570,443&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CashAndCashEquivalents_iI_pn3n3_c20221231_zeQkiEUwhJd5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash and cash equivalents"&gt;&#160;11,991,356&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash and cash equivalents"&gt;&#160;16,646,480&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Our investments are basically in private and public
securities with yields linked to the variation of Interbank Deposit Certificates (CDI) and repo operations backed by National Treasury
Notes, respectively. The Company invests part of the funds through exclusive investment funds which have been consolidated in these financial
statements.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Our investments are in private securities in top-rated
banks and are remunerated at pre-fixed rates.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Cash and cash equivalents include cash on hand
and in banks and other highly liquid short-term investments redeemable within 90 days from the end of the reporting period, readily convertible
into a known amount of cash and subject to an insignificant risk of change in value.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;










</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <sid:SummaryOfCashAndCashEquivalentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_883_ecustom--SummaryOfCashAndCashEquivalentsTableTextBlock_pn3n3_z6LkRJrZhEck" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CASH AND CASH EQUIVALENTS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&lt;span id="xdx_8BF_zyUahJa2Nd6l" style="display: none"&gt;Schedule
of cash and cash equivalents&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="background-color: white; width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 20%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Cash and banks&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;In Brazil&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--BRMember_zFV7kGlmNuee" style="text-align: right" title="Cash and banks"&gt;&#160;85,120&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BalancesWithBanks_c20211231__ifrs-full--GeographicalAreasAxis__custom--BRMember_pn3n3" style="text-align: right" title="Cash and banks"&gt;&#160;68,638&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Abroad&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_zLTd91FbB151" style="text-align: right" title="Cash and banks"&gt;6,310,338&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BalancesWithBanks_c20211231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_pn3n3" style="text-align: right" title="Cash and banks"&gt;&#160;10,007,399&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231_zI6U7rJzKUD4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cash and banks"&gt;6,395,458&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BalancesWithBanks_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cash and banks"&gt;&#160;10,076,037&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;In Brazil&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--BRMember_zjnZE6lzjKac" style="text-align: right" title="Total short-term investments"&gt;5,110,749&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231__ifrs-full--GeographicalAreasAxis__custom--BRMember_pn3n3" style="text-align: right" title="Total short-term investments"&gt;6,493,832&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Abroad&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_z6BR9xqSnxze" style="text-align: right" title="Total short-term investments"&gt;&#160;&#160;485,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_pn3n3" style="text-align: right" title="Total short-term investments"&gt;&#160;76,611&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231_zK0FXEb0FGBj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total short-term investments"&gt;5,595,898&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total short-term investments"&gt;6,570,443&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CashAndCashEquivalents_iI_pn3n3_c20221231_zeQkiEUwhJd5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash and cash equivalents"&gt;&#160;11,991,356&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash and cash equivalents"&gt;&#160;16,646,480&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfCashAndCashEquivalentsTableTextBlock>
    <ifrs-full:BalancesWithBanks
      contextRef="AsOf2022-12-31_custom_BRMember"
      decimals="-3"
      unitRef="BRL">85120000</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks
      contextRef="AsOf2021-12-31_custom_BRMember"
      decimals="-3"
      unitRef="BRL">68638000</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks
      contextRef="AsOf2022-12-31_custom_AbroadMember"
      decimals="-3"
      unitRef="BRL">6310338000</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks
      contextRef="AsOf2021-12-31_custom_AbroadMember"
      decimals="-3"
      unitRef="BRL">10007399000</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">6395458000</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">10076037000</ifrs-full:BalancesWithBanks>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents
      contextRef="AsOf2022-12-31_custom_BRMember"
      decimals="-3"
      unitRef="BRL">5110749000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents
      contextRef="AsOf2021-12-31_custom_BRMember"
      decimals="-3"
      unitRef="BRL">6493832000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents
      contextRef="AsOf2022-12-31_custom_AbroadMember"
      decimals="-3"
      unitRef="BRL">485149000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents
      contextRef="AsOf2021-12-31_custom_AbroadMember"
      decimals="-3"
      unitRef="BRL">76611000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5595898000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">6570443000</ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11991356000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">16646480000</ifrs-full:CashAndCashEquivalents>
    <sid:DisclosureOfFinancialInvestmentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80A_ecustom--DisclosureOfFinancialInvestmentsExplanatory_zdN8kZDS1xw3" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;5.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_826_zW46oAmLWUk9"&gt;FINANCIAL INVESTMENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock_pn3n3_zd2CbHEkXUb7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INVESTMENTS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B4_zrLa0LnKrl8h" style="display: none"&gt;Schedule of financial investment&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 30%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 15%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center"&gt;Current&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Investments &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FinancialInvestmentCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_zZN7IvoO4Bnc" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;271,590&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_z2Cu9k050sek" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;&#160;261,673&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_z1eJc0CIj8y9" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;15,675&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_znvsqsrG0gpe" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;15,148&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Usiminas shares &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FinancialInvestmentCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--UsiminasSharesMember_fKDIp_zvTJyNAbI6X2" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;1,184,895&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--UsiminasSharesMember_fKDIp_zhGjqJCI8ZS1" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;&#160;2,383,059&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Bonds &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BondMember_fKDMp_zLYCPPQ7Kese" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;&#160;140,510&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BondMember_fKDMp_z9mlHloFSkQ2" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;&#160;132,523&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FinancialInvestmentCurrent_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"&gt;&#160;1,456,485&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231_zNsIhhHKuY4j" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;2,644,732&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231_zYj52sF5RTrj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="NonCurrent"&gt;&#160;156,185&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231_zzlQ4dEQ1wLe" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="NonCurrent"&gt;&#160;147,671&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0F_z6ejDWy1Ih39" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F16_z32b9PTbfAxj" style="font-family: Arial, Helvetica, Sans-Serif"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F06_z1HdT4OLrnn1" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zLygvjFKNLAa" style="font-family: Arial, Helvetica, Sans-Serif"&gt;Part of the shares of Usiminas Sider&#xfa;rgica
de Minas Gerais S.A. held by the Company guarantees a portion of the Company&#x2019;s debt.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0B_zdGoLpENSbM2" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1D_zpbw9nRtjEC6" style="font-family: Arial, Helvetica, Sans-Serif"&gt;Bonds with Fibra bank due in February 2028 (see
note 22.b).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A5_zARCSRH0dqQf" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Short-term investments that are not classified
as cash equivalents and are measured at amortized cost and at fair value through profit or loss.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sid:DisclosureOfFinancialInvestmentsExplanatory>
    <sid:DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock_pn3n3_zd2CbHEkXUb7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INVESTMENTS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B4_zrLa0LnKrl8h" style="display: none"&gt;Schedule of financial investment&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 30%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 15%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center"&gt;Current&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Investments &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FinancialInvestmentCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_zZN7IvoO4Bnc" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;271,590&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_z2Cu9k050sek" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;&#160;261,673&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_z1eJc0CIj8y9" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;15,675&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_znvsqsrG0gpe" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;15,148&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Usiminas shares &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FinancialInvestmentCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--UsiminasSharesMember_fKDIp_zvTJyNAbI6X2" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;1,184,895&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--UsiminasSharesMember_fKDIp_zhGjqJCI8ZS1" style="vertical-align: bottom; text-align: right" title="Current"&gt;&#160;&#160;2,383,059&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Bonds &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BondMember_fKDMp_zLYCPPQ7Kese" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;&#160;140,510&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BondMember_fKDMp_z9mlHloFSkQ2" style="vertical-align: bottom; text-align: right" title="NonCurrent"&gt;&#160;132,523&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FinancialInvestmentCurrent_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"&gt;&#160;1,456,485&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231_zNsIhhHKuY4j" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;2,644,732&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231_zYj52sF5RTrj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="NonCurrent"&gt;&#160;156,185&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231_zzlQ4dEQ1wLe" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="NonCurrent"&gt;&#160;147,671&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0F_z6ejDWy1Ih39" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F16_z32b9PTbfAxj" style="font-family: Arial, Helvetica, Sans-Serif"&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F06_z1HdT4OLrnn1" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zLygvjFKNLAa" style="font-family: Arial, Helvetica, Sans-Serif"&gt;Part of the shares of Usiminas Sider&#xfa;rgica
de Minas Gerais S.A. held by the Company guarantees a portion of the Company&#x2019;s debt.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0B_zdGoLpENSbM2" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1D_zpbw9nRtjEC6" style="font-family: Arial, Helvetica, Sans-Serif"&gt;Bonds with Fibra bank due in February 2028 (see
note 22.b).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock>
    <sid:FinancialInvestmentCurrent
      contextRef="From2022-01-012022-12-31_custom_InvestmentMember"
      decimals="-3"
      id="Fact002146"
      unitRef="BRL">271590000</sid:FinancialInvestmentCurrent>
    <sid:FinancialInvestmentCurrent
      contextRef="From2021-01-012021-12-31_custom_InvestmentMember"
      decimals="-3"
      id="Fact002148"
      unitRef="BRL">261673000</sid:FinancialInvestmentCurrent>
    <sid:FinancialInvestmentNonCurrent
      contextRef="From2022-01-012022-12-31_custom_InvestmentMember"
      decimals="-3"
      id="Fact002150"
      unitRef="BRL">15675000</sid:FinancialInvestmentNonCurrent>
    <sid:FinancialInvestmentNonCurrent
      contextRef="From2021-01-012021-12-31_custom_InvestmentMember"
      decimals="-3"
      id="Fact002152"
      unitRef="BRL">15148000</sid:FinancialInvestmentNonCurrent>
    <sid:FinancialInvestmentCurrent
      contextRef="From2022-01-012022-12-31_custom_UsiminasSharesMember"
      decimals="-3"
      id="Fact002154"
      unitRef="BRL">1184895000</sid:FinancialInvestmentCurrent>
    <sid:FinancialInvestmentCurrent
      contextRef="From2021-01-012021-12-31_custom_UsiminasSharesMember"
      decimals="-3"
      id="Fact002156"
      unitRef="BRL">2383059000</sid:FinancialInvestmentCurrent>
    <sid:FinancialInvestmentNonCurrent
      contextRef="From2022-01-012022-12-31_custom_BondMember"
      decimals="-3"
      id="Fact002158"
      unitRef="BRL">140510000</sid:FinancialInvestmentNonCurrent>
    <sid:FinancialInvestmentNonCurrent
      contextRef="From2021-01-012021-12-31_custom_BondMember"
      decimals="-3"
      id="Fact002160"
      unitRef="BRL">132523000</sid:FinancialInvestmentNonCurrent>
    <sid:FinancialInvestmentCurrent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1456485000</sid:FinancialInvestmentCurrent>
    <sid:FinancialInvestmentCurrent
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2644732000</sid:FinancialInvestmentCurrent>
    <sid:FinancialInvestmentNonCurrent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">156185000</sid:FinancialInvestmentNonCurrent>
    <sid:FinancialInvestmentNonCurrent
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">147671000</sid:FinancialInvestmentNonCurrent>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_804_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zcw50Xn4eVrj" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;6.&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;&lt;span id="xdx_820_zIMzNuMw42wj"&gt;TRADE RECEIVABLES&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfTradeReceivablesTableTextBlock_pn3n3_zrULcG1NEKkb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BB_zNqhpN0lYIlh" style="display: none"&gt;Schedule
of trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 61%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Third parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--CountryOfDomicileMember_pn3n3" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,636,804&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--CountryOfDomicileMember_zlEMfSmsQiC5" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,218,179&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--ForeignCountriesMember_pn3n3" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,720,056&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--ForeignCountriesMember_zA28MYpqioYg" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,472,190&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;3,356,860&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zkPho4J1Rdw9" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;2,690,369&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Estimated losses on doubtful debts&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Allowance for doubtful debts"&gt;(232,830)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zBLhNN4Oegf2" style="border-bottom: Black 0.5pt solid; text-align: right" title="Allowance for doubtful debts"&gt;(236,927)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TradeReceivableAfterAllowanceForDoubtfulDebts_c20221231_pn3n3" style="font-weight: bold; text-align: right" title="Trade receivable, after allowance for doubtful debts"&gt;3,124,030&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TradeReceivableAfterAllowanceForDoubtfulDebts_iI_pn3n3_c20211231_zLeGfvgVXF0c" style="font-weight: bold; text-align: right" title="Trade receivable, after allowance for doubtful debts"&gt;2,453,442&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Related parties (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--TradeReceivables_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RelatedPartieMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Trade receivables"&gt;&#160;109,134&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradeReceivables_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RelatedPartieMember_z1UxKMNfRvl7" style="border-bottom: Black 0.5pt solid; text-align: right" title="Trade receivables"&gt;144,396&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradeReceivables_c20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Trade receivables"&gt;3,233,164&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_za9JHg9hssc3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Trade receivables"&gt;2,597,838&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_ztMYPr372YK7" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The composition of the gross balance of accounts
receivable from third party consumers is shown as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock_pn3n3_z5n53yEvmogl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BD_z4KRE29KujKk" style="display: none"&gt;Schedule
of gross trade receivables from third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 22%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Current&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;2,934,057&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zveWolrP5fUa" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;2,255,200&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Past-due up to 30 days&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;163,959&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zXktPrgyRc06" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;164,019&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Past-due up to 180 days&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;54,452&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zr6pqtUeH2d8" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;67,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Past-due over 180 days&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;204,392&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zqsRU8tlIoK" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;203,328&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Gross trade receivable"&gt;&#160;3,356,860&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zBm521HKPoSb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Gross trade receivable"&gt;&#160;2,690,369&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zQtyeYjZ9hqb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The changes in expected credit losses are as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock_pn3n3_zgKgJEaPgjU5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B8_zRbJufnsKcoh" style="display: none"&gt;Schedule
of allowance for doubtful debts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20220101__20221231_z9UpwpkO8q81" style="text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20210101__20211231_zIE5QNzuCzR" style="text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 64%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 17%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iS_zJfkDzvQAhPe" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(236,927)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(228,348)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_z2yqtSQsdYF8" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;(Loss)/Reversal estimated&lt;/td&gt;
    &lt;td style="background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&#160;(87)&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&#160;1,755&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--ReversalAllowanceAccountForCreditLossesOfFinancialAssets_z6jNbtIYS448" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Recovery and write-offs of receivables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;13,197&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;6,287&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ConsolidationInAcquisitionOfCompanies_zvQU6ca0vMCk" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Consolidation in the acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(9,013)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(16,621)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iE_z7iLiAuz85K5" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Closing balance&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(232,830)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(236,927)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_z7wYvWBCzSsb" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Accounts receivable are initially recognized by
the transaction price, provided they do not contain financing components, and subsequently measured at amortized cost. When applicable,
it is adjusted to present value including the respective taxes and ancillary expenses, and customer credits, in foreign currency, are
restated at the exchange rate on the date of the financial statements.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company measures credit losses annually expected
for the instrument, where it considers all possible loss events over the lifetime of its receivables, using a loss rate matrix by maturity
range adopted by the Company, from the initial moment (recognition) of the asset. This model considers the customer&#x2019;s history, default
rate, financial situation and the position of its legal advisors to estimate expected credit losses.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company performs operations relating to assignment
of receivables without co-obligation in which, after the assignment of trade notes/bills from the customer and receipt of funds arising
from the closing of each operation, CSN settles the accounts receivable and relieves itself entirely of the operation&#x2019;s credit risk.&lt;/p&gt;

</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <sid:SummaryOfTradeReceivablesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfTradeReceivablesTableTextBlock_pn3n3_zrULcG1NEKkb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BB_zNqhpN0lYIlh" style="display: none"&gt;Schedule
of trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 61%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Third parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--CountryOfDomicileMember_pn3n3" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,636,804&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--CountryOfDomicileMember_zlEMfSmsQiC5" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,218,179&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--ForeignCountriesMember_pn3n3" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,720,056&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--ForeignCountriesMember_zA28MYpqioYg" style="text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;1,472,190&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;3,356,860&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zkPho4J1Rdw9" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Trade receivable, before allowance for doubtful debts"&gt;2,690,369&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Estimated losses on doubtful debts&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Allowance for doubtful debts"&gt;(232,830)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zBLhNN4Oegf2" style="border-bottom: Black 0.5pt solid; text-align: right" title="Allowance for doubtful debts"&gt;(236,927)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TradeReceivableAfterAllowanceForDoubtfulDebts_c20221231_pn3n3" style="font-weight: bold; text-align: right" title="Trade receivable, after allowance for doubtful debts"&gt;3,124,030&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TradeReceivableAfterAllowanceForDoubtfulDebts_iI_pn3n3_c20211231_zLeGfvgVXF0c" style="font-weight: bold; text-align: right" title="Trade receivable, after allowance for doubtful debts"&gt;2,453,442&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Related parties (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--TradeReceivables_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RelatedPartieMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Trade receivables"&gt;&#160;109,134&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradeReceivables_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RelatedPartieMember_z1UxKMNfRvl7" style="border-bottom: Black 0.5pt solid; text-align: right" title="Trade receivables"&gt;144,396&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradeReceivables_c20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Trade receivables"&gt;3,233,164&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_za9JHg9hssc3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Trade receivables"&gt;2,597,838&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfTradeReceivablesTableTextBlock>
    <sid:GrossTradeReceivable
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_CountryOfDomicileMember"
      decimals="-3"
      unitRef="BRL">1636804000</sid:GrossTradeReceivable>
    <sid:GrossTradeReceivable
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_CountryOfDomicileMember"
      decimals="-3"
      unitRef="BRL">1218179000</sid:GrossTradeReceivable>
    <sid:GrossTradeReceivable
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_ForeignCountriesMember"
      decimals="-3"
      unitRef="BRL">1720056000</sid:GrossTradeReceivable>
    <sid:GrossTradeReceivable
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_ForeignCountriesMember"
      decimals="-3"
      unitRef="BRL">1472190000</sid:GrossTradeReceivable>
    <sid:GrossTradeReceivable
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember"
      decimals="-3"
      unitRef="BRL">3356860000</sid:GrossTradeReceivable>
    <sid:GrossTradeReceivable
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember"
      decimals="-3"
      unitRef="BRL">2690369000</sid:GrossTradeReceivable>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-232830000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-236927000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <sid:TradeReceivableAfterAllowanceForDoubtfulDebts contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3124030000</sid:TradeReceivableAfterAllowanceForDoubtfulDebts>
    <sid:TradeReceivableAfterAllowanceForDoubtfulDebts contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2453442000</sid:TradeReceivableAfterAllowanceForDoubtfulDebts>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2022-12-31_custom_RelatedPartieMember"
      decimals="-3"
      unitRef="BRL">109134000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2021-12-31_custom_RelatedPartieMember"
      decimals="-3"
      unitRef="BRL">144396000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3233164000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2597838000</ifrs-full:TradeReceivables>
    <sid:SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock_pn3n3_z5n53yEvmogl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BD_z4KRE29KujKk" style="display: none"&gt;Schedule
of gross trade receivables from third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 22%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Current&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;2,934,057&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zveWolrP5fUa" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;2,255,200&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Past-due up to 30 days&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;163,959&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zXktPrgyRc06" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;164,019&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Past-due up to 180 days&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;54,452&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zr6pqtUeH2d8" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;67,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Past-due over 180 days&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;204,392&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zqsRU8tlIoK" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"&gt;&#160;203,328&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Gross trade receivable"&gt;&#160;3,356,860&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zBm521HKPoSb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Gross trade receivable"&gt;&#160;2,690,369&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_CurrentMember"
      decimals="-3"
      unitRef="BRL">2934057000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_CurrentMember"
      decimals="-3"
      unitRef="BRL">2255200000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"
      decimals="-3"
      unitRef="BRL">163959000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"
      decimals="-3"
      unitRef="BRL">164019000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember"
      decimals="-3"
      unitRef="BRL">54452000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember"
      decimals="-3"
      unitRef="BRL">67822000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanThreeMonthsMember"
      decimals="-3"
      unitRef="BRL">204392000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember_ifrs-full_LaterThanThreeMonthsMember"
      decimals="-3"
      unitRef="BRL">203328000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2022-12-31_custom_ThirdPartiesMember"
      decimals="-3"
      unitRef="BRL">3356860000</sid:GrossTradeReceivable1>
    <sid:GrossTradeReceivable1
      contextRef="AsOf2021-12-31_custom_ThirdPartiesMember"
      decimals="-3"
      unitRef="BRL">2690369000</sid:GrossTradeReceivable1>
    <sid:SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock_pn3n3_zgKgJEaPgjU5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B8_zRbJufnsKcoh" style="display: none"&gt;Schedule
of allowance for doubtful debts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20220101__20221231_z9UpwpkO8q81" style="text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20210101__20211231_zIE5QNzuCzR" style="text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 64%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 17%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iS_zJfkDzvQAhPe" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(236,927)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(228,348)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_z2yqtSQsdYF8" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;(Loss)/Reversal estimated&lt;/td&gt;
    &lt;td style="background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&#160;(87)&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; background-color: white"&gt;&#160;&#160;1,755&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--ReversalAllowanceAccountForCreditLossesOfFinancialAssets_z6jNbtIYS448" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Recovery and write-offs of receivables&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;13,197&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;6,287&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ConsolidationInAcquisitionOfCompanies_zvQU6ca0vMCk" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Consolidation in the acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(9,013)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(16,621)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iE_z7iLiAuz85K5" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Closing balance&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(232,830)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(236,927)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-236927000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">-228348000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <sid:ExpectedAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-87000</sid:ExpectedAllowanceAccountForCreditLossesOfFinancialAssets>
    <sid:ExpectedAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1755000</sid:ExpectedAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">13197000</ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">6287000</ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets>
    <sid:ConsolidationInAcquisitionOfCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-9013000</sid:ConsolidationInAcquisitionOfCompanies>
    <sid:ConsolidationInAcquisitionOfCompanies
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-16621000</sid:ConsolidationInAcquisitionOfCompanies>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-232830000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-236927000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_808_eifrs-full--DisclosureOfInventoriesExplanatory_zELcU7lmv1s6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;7.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82E_zZKMH8EUaDzj"&gt;INVENTORIES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfInventoryTableTextBlock_pn3n3_zrCbGvVIPNrb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B9_z1fsxP1nM14g" style="display: none"&gt;Schedule
of inventory&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 53%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 23%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 23%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Finished goods&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;4,421,166&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsMember_zfeE05NUY5jg" style="text-align: right" title="Inventory gross"&gt;4,457,842&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Work in progress&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;3,501,145&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressMember_zyzwvpkgsrb5" style="text-align: right" title="Inventory gross"&gt;2,710,149&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Raw materials&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;3,297,213&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsMember_zh9nN8iEoWI" style="text-align: right" title="Inventory gross"&gt;3,638,952&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Storeroom supplies&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--StoreoomSuppliesMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;1,174,244&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--StoreoomSuppliesMember_zNHJQ2rAQ5aa" style="text-align: right" title="Inventory gross"&gt;770,296&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Advances to suppliers&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AdvancesToSuppliersMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;37,619&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--AdvancesToSuppliersMember_zcBabESFXrC5" style="text-align: right" title="Inventory gross"&gt;121,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Provision for losses&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ProvisionForLossesMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;&#160;&#160;(96,493)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ProvisionForLossesMember_zQEhRZhWEva1" style="text-align: right" title="Inventory gross"&gt;&#160;&#160;(98,730)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InventoryGrossAmount_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventory gross"&gt;12,334,894&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231_zdxLsG6SSxXg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventory gross"&gt;11,600,028&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Inventories_iI_pn3n3_c20221231_zVgg9wddceKk" style="text-align: right" title="Current"&gt;11,289,229&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Inventories_iI_pn3n3_c20211231_zSd1QU2dsN91" style="text-align: right" title="Current"&gt;10,943,835&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--NoncurrentInventorie_iI_pn3n3_c20221231_fKDEp_zLccLpTXDda9" style="text-align: right" title="Non-current"&gt;1,045,665&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NoncurrentInventorie_iI_pn3n3_c20211231_fKDEp_zJgYmdv10Ed" style="text-align: right" title="Non-current"&gt;656,193&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--InventoriesAtNetRealisableValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventoy, net"&gt;12,334,894&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--InventoriesAtNetRealisableValue_iI_pn3n3_c20211231_zZdud73wUiv6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventoy, net"&gt;11,600,028&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F04_zSnOpxSfM5J" style="width: 14.2pt"&gt;(1)&lt;/td&gt;&lt;td id="xdx_F14_zcaJDj94Ok28" style="text-align: justify"&gt;Long-term iron ore inventories that will be used after the construction of the processing plant, which
will produce pellet feed.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A7_zgahvxDvPPMb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The changes in expected losses on inventories are
as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock_pn3n3_zjxuGfU627Ia" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&lt;span id="xdx_8B7_zwo74eaiuDw2" style="display: none"&gt;Schedule of changes in expected losses on inventories&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20220101__20221231_zQNglgjz3kUi" style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20210101__20211231_zR0h0vYUAPid" style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 70%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--InventoryNetOne_iS_zWXOIKOZUSUi" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;(98,730)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(109,038)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_zrSzp5HAt7I2"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Reversal of inventories with low turnover and obsolescence&lt;/td&gt;
    &lt;td style="vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;3,621&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;10,308&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ConsolidationInAcquisitionOfInventoryCompanies_zagvOCukIxal" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Consolidation in the acquisition of companies&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(1,384)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--InventoryNetOne_iE_z8Sm1x6EhBEc" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Closing balance&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(96,493)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(98,730)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zrVPWcQRHDF6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The inventory is recorded at the lower of cost
and net realizable value. The cost is determined using the weighted average cost method for the purchase of raw materials. The cost of
finished goods and work in progress includes raw materials, labor, other direct costs (based on normal production capacity). The net realizable
value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs
necessary to realize the sales. Expected losses on slow-moving or obsolete inventories are recognized when deemed necessary.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;












</ifrs-full:DisclosureOfInventoriesExplanatory>
    <sid:SummaryOfInventoryTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfInventoryTableTextBlock_pn3n3_zrCbGvVIPNrb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B9_z1fsxP1nM14g" style="display: none"&gt;Schedule
of inventory&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 53%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 23%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 23%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Finished goods&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;4,421,166&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsMember_zfeE05NUY5jg" style="text-align: right" title="Inventory gross"&gt;4,457,842&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Work in progress&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;3,501,145&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressMember_zyzwvpkgsrb5" style="text-align: right" title="Inventory gross"&gt;2,710,149&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Raw materials&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;3,297,213&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsMember_zh9nN8iEoWI" style="text-align: right" title="Inventory gross"&gt;3,638,952&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Storeroom supplies&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--StoreoomSuppliesMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;1,174,244&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--StoreoomSuppliesMember_zNHJQ2rAQ5aa" style="text-align: right" title="Inventory gross"&gt;770,296&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Advances to suppliers&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AdvancesToSuppliersMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;37,619&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--AdvancesToSuppliersMember_zcBabESFXrC5" style="text-align: right" title="Inventory gross"&gt;121,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Provision for losses&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ProvisionForLossesMember_pn3n3" style="text-align: right" title="Inventory gross"&gt;&#160;&#160;(96,493)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ProvisionForLossesMember_zQEhRZhWEva1" style="text-align: right" title="Inventory gross"&gt;&#160;&#160;(98,730)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InventoryGrossAmount_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventory gross"&gt;12,334,894&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231_zdxLsG6SSxXg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventory gross"&gt;11,600,028&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Inventories_iI_pn3n3_c20221231_zVgg9wddceKk" style="text-align: right" title="Current"&gt;11,289,229&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Inventories_iI_pn3n3_c20211231_zSd1QU2dsN91" style="text-align: right" title="Current"&gt;10,943,835&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--NoncurrentInventorie_iI_pn3n3_c20221231_fKDEp_zLccLpTXDda9" style="text-align: right" title="Non-current"&gt;1,045,665&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NoncurrentInventorie_iI_pn3n3_c20211231_fKDEp_zJgYmdv10Ed" style="text-align: right" title="Non-current"&gt;656,193&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--InventoriesAtNetRealisableValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventoy, net"&gt;12,334,894&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--InventoriesAtNetRealisableValue_iI_pn3n3_c20211231_zZdud73wUiv6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventoy, net"&gt;11,600,028&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F04_zSnOpxSfM5J" style="width: 14.2pt"&gt;(1)&lt;/td&gt;&lt;td id="xdx_F14_zcaJDj94Ok28" style="text-align: justify"&gt;Long-term iron ore inventories that will be used after the construction of the processing plant, which
will produce pellet feed.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfInventoryTableTextBlock>
    <sid:InventoryGrossAmount
      contextRef="AsOf2022-12-31_custom_FinishedGoodsMember"
      decimals="-3"
      unitRef="BRL">4421166000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2021-12-31_custom_FinishedGoodsMember"
      decimals="-3"
      unitRef="BRL">4457842000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2022-12-31_custom_WorkInProgressMember"
      decimals="-3"
      unitRef="BRL">3501145000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2021-12-31_custom_WorkInProgressMember"
      decimals="-3"
      unitRef="BRL">2710149000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2022-12-31_custom_RawMaterialsMember"
      decimals="-3"
      unitRef="BRL">3297213000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2021-12-31_custom_RawMaterialsMember"
      decimals="-3"
      unitRef="BRL">3638952000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2022-12-31_custom_StoreoomSuppliesMember"
      decimals="-3"
      unitRef="BRL">1174244000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2021-12-31_custom_StoreoomSuppliesMember"
      decimals="-3"
      unitRef="BRL">770296000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2022-12-31_custom_AdvancesToSuppliersMember"
      decimals="-3"
      unitRef="BRL">37619000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2021-12-31_custom_AdvancesToSuppliersMember"
      decimals="-3"
      unitRef="BRL">121519000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2022-12-31_custom_ProvisionForLossesMember"
      decimals="-3"
      unitRef="BRL">-96493000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount
      contextRef="AsOf2021-12-31_custom_ProvisionForLossesMember"
      decimals="-3"
      unitRef="BRL">-98730000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">12334894000</sid:InventoryGrossAmount>
    <sid:InventoryGrossAmount contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">11600028000</sid:InventoryGrossAmount>
    <ifrs-full:Inventories contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11289229000</ifrs-full:Inventories>
    <ifrs-full:Inventories contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">10943835000</ifrs-full:Inventories>
    <sid:NoncurrentInventorie
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="Fact002281"
      unitRef="BRL">1045665000</sid:NoncurrentInventorie>
    <sid:NoncurrentInventorie
      contextRef="AsOf2021-12-31"
      decimals="-3"
      id="Fact002283"
      unitRef="BRL">656193000</sid:NoncurrentInventorie>
    <ifrs-full:InventoriesAtNetRealisableValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">12334894000</ifrs-full:InventoriesAtNetRealisableValue>
    <ifrs-full:InventoriesAtNetRealisableValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">11600028000</ifrs-full:InventoriesAtNetRealisableValue>
    <sid:SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock_pn3n3_zjxuGfU627Ia" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&lt;span id="xdx_8B7_zwo74eaiuDw2" style="display: none"&gt;Schedule of changes in expected losses on inventories&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20220101__20221231_zQNglgjz3kUi" style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20210101__20211231_zR0h0vYUAPid" style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 70%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--InventoryNetOne_iS_zWXOIKOZUSUi" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;(98,730)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(109,038)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_zrSzp5HAt7I2"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Reversal of inventories with low turnover and obsolescence&lt;/td&gt;
    &lt;td style="vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;3,621&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;10,308&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ConsolidationInAcquisitionOfInventoryCompanies_zagvOCukIxal" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;Consolidation in the acquisition of companies&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(1,384)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--InventoryNetOne_iE_z8Sm1x6EhBEc" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Closing balance&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(96,493)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(98,730)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock>
    <sid:InventoryNetOne contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-98730000</sid:InventoryNetOne>
    <sid:InventoryNetOne contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">-109038000</sid:InventoryNetOne>
    <sid:ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3621000</sid:ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence>
    <sid:ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">10308000</sid:ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence>
    <sid:ConsolidationInAcquisitionOfInventoryCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1384000</sid:ConsolidationInAcquisitionOfInventoryCompanies>
    <sid:InventoryNetOne contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-96493000</sid:InventoryNetOne>
    <sid:InventoryNetOne contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-98730000</sid:InventoryNetOne>
    <sid:DisclosureOfRecoverableTaxesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_ecustom--DisclosureOfRecoverableTaxesExplanatory_ziuQlePoM7sa" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;8.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82A_zTwzGtsLrUe5"&gt;RECOVERABLE TAXES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfRecoverableTaxesTableTextBlock_pn3n3_zs1d3oN572Di" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RECOVERABLE TAXES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_zieMoXU6Wn4" style="display: none"&gt;Schedule
of recoverable taxes&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 65%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 17%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;State Value-Added Tax&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--StateValueAddedTaxMember_pn3n3" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,130,843&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--StateValueAddedTaxMember_zOlkXasbdQTa" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,162,900&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Brazilian federal contributions &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalContributionsMember_fKDEp_zd4S1usUZh6d" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,862,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalContributionsMember_fKDEp_zq6MYkJIzSl" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,352,100&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other taxes&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherTaxesMember_pn3n3" style="text-align: right" title="Total recoverable taxes"&gt;&#160;189,087&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherTaxesMember_zi9Kie40YV5a" style="text-align: right" title="Total recoverable taxes"&gt;&#160;105,375&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;3,182,758&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zZ26wVcJYxr2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;2,620,375&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="text-align: right" title="Current"&gt;&#160;&#160;1,865,626&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_z802YuXgqhOb" style="text-align: right" title="Current"&gt;&#160;&#160;1,655,349&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="text-align: right" title="Non-current"&gt;&#160;&#160;1,317,132&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zFgVhAeFvvAc" style="text-align: right" title="Non-current"&gt;&#160;965,026&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20221231_zgDW5rGAykG8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;3,182,758&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zbVSvM0XvoHj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;2,620,375&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span id="xdx_F08_zNtaLJ5VshZ4" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1E_zKZPRztCfzb4" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In a judgment finalized on September 24, 2021,
the Federal Supreme Court, with general repercussion, decided for the unconstitutionality of the levy of IRPJ and CSLL on amounts of interest
on arrears at the SELIC rate received because of the repetition of undue tax payment. Although the decision is still pending publication,
and the Company's specific lawsuit is still pending judgment, based on its best estimate to date CSN reassessed the judgment on this lawsuit,
as required by IFRIC 23 and recorded a credit in the amount of R$&lt;span id="xdx_904_ecustom--TaxCreditAmount_iI_pn3n3_c20210924_zzEQjwqmcVRd" title="Tax credit amount"&gt;229,000&lt;/span&gt;. After the final and unappealable court decision of the Company's
legal action, these amounts will be considered in the tax assessments, in accordance with Federal Tax Authorities of Brazil.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A0_zVxFfEX8xNJ4" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The accumulated tax credits arise basically from
ICMS, PIS and COFINS credits on purchases of raw materials and fixed assets used in production. The realization of these credits normally
occurs through offset with debits of these taxes, generated by sales operations and other taxed expenses.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The balance of recoverable taxes maintained as
current is expected to be offset in the next 12 months, as well as based on analysis and budget projection approved by Management. The
Company does not foresee risks of non-realization of these tax credits, provided that these budget projections materialize.&lt;/p&gt;

</sid:DisclosureOfRecoverableTaxesExplanatory>
    <sid:SummaryOfRecoverableTaxesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfRecoverableTaxesTableTextBlock_pn3n3_zs1d3oN572Di" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RECOVERABLE TAXES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_zieMoXU6Wn4" style="display: none"&gt;Schedule
of recoverable taxes&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 65%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 17%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;State Value-Added Tax&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--StateValueAddedTaxMember_pn3n3" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,130,843&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--StateValueAddedTaxMember_zOlkXasbdQTa" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,162,900&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Brazilian federal contributions &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalContributionsMember_fKDEp_zd4S1usUZh6d" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,862,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalContributionsMember_fKDEp_zq6MYkJIzSl" style="text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;1,352,100&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other taxes&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherTaxesMember_pn3n3" style="text-align: right" title="Total recoverable taxes"&gt;&#160;189,087&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherTaxesMember_zi9Kie40YV5a" style="text-align: right" title="Total recoverable taxes"&gt;&#160;105,375&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;3,182,758&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zZ26wVcJYxr2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;2,620,375&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="text-align: right" title="Current"&gt;&#160;&#160;1,865,626&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_z802YuXgqhOb" style="text-align: right" title="Current"&gt;&#160;&#160;1,655,349&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="text-align: right" title="Non-current"&gt;&#160;&#160;1,317,132&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zFgVhAeFvvAc" style="text-align: right" title="Non-current"&gt;&#160;965,026&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20221231_zgDW5rGAykG8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;3,182,758&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zbVSvM0XvoHj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"&gt;&#160;&#160;2,620,375&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span id="xdx_F08_zNtaLJ5VshZ4" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1E_zKZPRztCfzb4" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In a judgment finalized on September 24, 2021,
the Federal Supreme Court, with general repercussion, decided for the unconstitutionality of the levy of IRPJ and CSLL on amounts of interest
on arrears at the SELIC rate received because of the repetition of undue tax payment. Although the decision is still pending publication,
and the Company's specific lawsuit is still pending judgment, based on its best estimate to date CSN reassessed the judgment on this lawsuit,
as required by IFRIC 23 and recorded a credit in the amount of R$&lt;span id="xdx_904_ecustom--TaxCreditAmount_iI_pn3n3_c20210924_zzEQjwqmcVRd" title="Tax credit amount"&gt;229,000&lt;/span&gt;. After the final and unappealable court decision of the Company's
legal action, these amounts will be considered in the tax assessments, in accordance with Federal Tax Authorities of Brazil.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfRecoverableTaxesTableTextBlock>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax
      contextRef="AsOf2022-12-31_custom_StateValueAddedTaxMember"
      decimals="-3"
      unitRef="BRL">1130843000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax
      contextRef="AsOf2021-12-31_custom_StateValueAddedTaxMember"
      decimals="-3"
      unitRef="BRL">1162900000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax
      contextRef="AsOf2022-12-31_custom_BrazilianFederalContributionsMember"
      decimals="-3"
      id="Fact002316"
      unitRef="BRL">1862828000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax
      contextRef="AsOf2021-12-31_custom_BrazilianFederalContributionsMember"
      decimals="-3"
      id="Fact002318"
      unitRef="BRL">1352100000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax
      contextRef="AsOf2022-12-31_custom_OtherTaxesMember"
      decimals="-3"
      unitRef="BRL">189087000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax
      contextRef="AsOf2021-12-31_custom_OtherTaxesMember"
      decimals="-3"
      unitRef="BRL">105375000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3182758000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2620375000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1865626000</ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1655349000</ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1317132000</ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">965026000</ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3182758000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2620375000</ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax>
    <sid:TaxCreditAmount contextRef="AsOf2021-09-24" decimals="-3" unitRef="BRL">229000000</sid:TaxCreditAmount>
    <ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80A_eifrs-full--DisclosureOfOtherNoncurrentAssetsExplanatory_zLyZhq6DKDga" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;9.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82B_zrutowFqpgif"&gt;OTHER CURRENT AND NON-CURRENT ASSETS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Other current and non-current assets are as follows:&lt;/p&gt;

&lt;p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock_pn3n3_zlXIwoutFD59" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER CURRENT AND NON-CURRENT ASSETS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zFS0rJTwcxfl" style="display: none"&gt;Schedule of other current and non current assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 49%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 12%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; background-color: white"&gt;Current&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Judicial deposits (note 20)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--JudicialDepositsMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;533,664&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--JudicialDepositsMember_zSMqWtwqQWMj" style="text-align: right" title="Other non-current assets"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Prepaid expenses&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;311,087&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_zf2jY61JWBZd" style="text-align: right" title="Other current assets"&gt;225,036&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;47,109&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_zz3UDhFx1h3e" style="text-align: right" title="Other non-current assets"&gt;74,503&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Prepaid expenses with sea freight&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesWithSeaFreightMember_zvtTqwrzEml8" style="text-align: right" title="Other current assets"&gt;36,783&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Actuarial asset (note 22 b)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ActuarialAssetRelatedPartyMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;35,477&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ActuarialAssetRelatedPartyMember_zr7Zy4QPeyPj" style="text-align: right" title="Other non-current assets"&gt;59,111&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Trading securities&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--SecuritiesHeldForTradingMember_pn3n3" style="text-align: right" title="Other current assets"&gt;9,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--SecuritiesHeldForTradingMember_zsbIVBJrmFrl" style="text-align: right" title="Other current assets"&gt;12,028&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Loans with related parties (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;5,383&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_zSxpYJJQmFl5" style="text-align: right" title="Other current assets"&gt;4,511&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_zBaz6V9m5uig" style="text-align: right" title="Other non-current assets"&gt;1,143,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other receivables from related parties (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;1,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_zw8dD7INTIOc" style="text-align: right" title="Other current assets"&gt;1,828&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;1,484,759&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_zIkG1NYCwHMd" style="text-align: right" title="Other non-current assets"&gt;927,077&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Eletrobr&#xe1;s bonds and compulsory loan &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_fKDEp_zNbNtSOIaC76" style="text-align: right" title="Other non-current assets"&gt;58,030&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_fKDEp_zlo6g09dBUZa" style="text-align: right" title="Other non-current assets"&gt;859,607&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Dividends receivables (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DividendsReceivableMember_pn3n3" style="text-align: right" title="Other current assets"&gt;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--DividendsReceivableMember_zeozfPC9ZX76" style="text-align: right" title="Other current assets"&gt;76,878&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Employee debts&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DebitOfEmployeesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;59,578&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--DebitOfEmployeesMember_z0Xoj9SHvZhk" style="text-align: right" title="Other current assets"&gt;43,542&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Receivables by indemnity &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ReceivablesByIndemnityMember_fKDIp_zcEDmQlrgFR6" style="text-align: right" title="Other non-current assets"&gt;974,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ReceivablesByIndemnityMember_fKDIp_zkMNXYkY0hR" style="text-align: right" title="Other non-current assets"&gt;534,896&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Other&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Other current assets"&gt;274,838&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_zK1meLtvlAw8" style="text-align: right" title="Other current assets"&gt;120,297&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;231,043&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_zK6fppYFoBtl" style="text-align: right" title="Other non-current assets"&gt;427,528&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other current assets"&gt;776,500&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20211231_ztd7zpciPvdg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other current assets"&gt;484,120&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other non-current assets"&gt;4,749,718&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherNoncurrentAssets_iI_pn3n3_c20211231_zcuV75JtJNc3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other non-current assets"&gt;4,365,755&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F06_z2fs0hQUZuYc" style="width: 14.2pt"&gt;(1)&lt;/td&gt;&lt;td id="xdx_F17_zeb514aVuOnh" style="text-align: justify"&gt;In December 2021, the Company had recorded certain and due amount with Centrais El&#xe9;tricas Brasileiras
S.A. - Eletrobras, relating mainly to interest and monetary adjustment of the Compulsory Loan. In December 2022, the Company received
R$&lt;span id="xdx_90E_eifrs-full--Cash_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zyAyNKYervch" title="Cash"&gt;370,000&lt;/span&gt; in cash and R$&lt;span id="xdx_90E_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zkYoaEwMy9Ld" title="Equity interest"&gt;367,000&lt;/span&gt; in shares representing &lt;span id="xdx_909_ecustom--CapitalInterest_iI_pid_dp_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_z15LjzNqXIqc" title="Capital interest"&gt;32.74&lt;/span&gt;% of the capital of subsidiary CEEE-G, as per the Private Instrument of Transaction
and other covenants. The remaining balance refers to preferred shares held by the Company in Eletrobras. &#160;&#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F0C_zeZD4DqMG5i9" style="width: 14.2pt"&gt;(2)&lt;/td&gt;&lt;td id="xdx_F13_zg33hvdgMsv5" style="text-align: justify"&gt;This is a certain and due amount, resulting from the final and unappealable decision of the Court in favor
of the Company in 2020, due to losses and damages resulting from the sinking of the voltage in the supply of energy in the periods from
January/1991 to June/2002. Additionally, in the 3&lt;sup&gt;rd&lt;/sup&gt; quarter of 2022, the uncontroversial amount of R$&lt;span id="xdx_90D_ecustom--UncontroversialAmount_iI_pn3n3_c20221231_z83GINISXh1h" title="Uncontroversial amount"&gt;422,254&lt;/span&gt; was recognized
in the same account, as a refund of the amounts overpaid for railroad freight from April 1994 to March 1994 and March 1996 to the company
RFFSA, and that after its extinction, the Federal Government became the responsible for payment.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AB_zoTwPIdcb43b" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;










</ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory>
    <sid:SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock_pn3n3_zlXIwoutFD59" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER CURRENT AND NON-CURRENT ASSETS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zFS0rJTwcxfl" style="display: none"&gt;Schedule of other current and non current assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 49%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 12%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; background-color: white"&gt;Current&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Judicial deposits (note 20)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--JudicialDepositsMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;533,664&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--JudicialDepositsMember_zSMqWtwqQWMj" style="text-align: right" title="Other non-current assets"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Prepaid expenses&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;311,087&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_zf2jY61JWBZd" style="text-align: right" title="Other current assets"&gt;225,036&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;47,109&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_zz3UDhFx1h3e" style="text-align: right" title="Other non-current assets"&gt;74,503&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Prepaid expenses with sea freight&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesWithSeaFreightMember_zvtTqwrzEml8" style="text-align: right" title="Other current assets"&gt;36,783&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Actuarial asset (note 22 b)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ActuarialAssetRelatedPartyMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;35,477&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ActuarialAssetRelatedPartyMember_zr7Zy4QPeyPj" style="text-align: right" title="Other non-current assets"&gt;59,111&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Trading securities&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--SecuritiesHeldForTradingMember_pn3n3" style="text-align: right" title="Other current assets"&gt;9,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--SecuritiesHeldForTradingMember_zsbIVBJrmFrl" style="text-align: right" title="Other current assets"&gt;12,028&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Loans with related parties (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;5,383&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_zSxpYJJQmFl5" style="text-align: right" title="Other current assets"&gt;4,511&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_zBaz6V9m5uig" style="text-align: right" title="Other non-current assets"&gt;1,143,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other receivables from related parties (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;1,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_zw8dD7INTIOc" style="text-align: right" title="Other current assets"&gt;1,828&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;1,484,759&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_zIkG1NYCwHMd" style="text-align: right" title="Other non-current assets"&gt;927,077&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Eletrobr&#xe1;s bonds and compulsory loan &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_fKDEp_zNbNtSOIaC76" style="text-align: right" title="Other non-current assets"&gt;58,030&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_fKDEp_zlo6g09dBUZa" style="text-align: right" title="Other non-current assets"&gt;859,607&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Dividends receivables (note 22 b)&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DividendsReceivableMember_pn3n3" style="text-align: right" title="Other current assets"&gt;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--DividendsReceivableMember_zeozfPC9ZX76" style="text-align: right" title="Other current assets"&gt;76,878&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Employee debts&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DebitOfEmployeesMember_pn3n3" style="text-align: right" title="Other current assets"&gt;59,578&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--DebitOfEmployeesMember_z0Xoj9SHvZhk" style="text-align: right" title="Other current assets"&gt;43,542&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Receivables by indemnity &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ReceivablesByIndemnityMember_fKDIp_zcEDmQlrgFR6" style="text-align: right" title="Other non-current assets"&gt;974,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ReceivablesByIndemnityMember_fKDIp_zkMNXYkY0hR" style="text-align: right" title="Other non-current assets"&gt;534,896&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Other&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Other current assets"&gt;274,838&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_zK1meLtvlAw8" style="text-align: right" title="Other current assets"&gt;120,297&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;231,043&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_zK6fppYFoBtl" style="text-align: right" title="Other non-current assets"&gt;427,528&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other current assets"&gt;776,500&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20211231_ztd7zpciPvdg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other current assets"&gt;484,120&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other non-current assets"&gt;4,749,718&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherNoncurrentAssets_iI_pn3n3_c20211231_zcuV75JtJNc3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other non-current assets"&gt;4,365,755&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F06_z2fs0hQUZuYc" style="width: 14.2pt"&gt;(1)&lt;/td&gt;&lt;td id="xdx_F17_zeb514aVuOnh" style="text-align: justify"&gt;In December 2021, the Company had recorded certain and due amount with Centrais El&#xe9;tricas Brasileiras
S.A. - Eletrobras, relating mainly to interest and monetary adjustment of the Compulsory Loan. In December 2022, the Company received
R$&lt;span id="xdx_90E_eifrs-full--Cash_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zyAyNKYervch" title="Cash"&gt;370,000&lt;/span&gt; in cash and R$&lt;span id="xdx_90E_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zkYoaEwMy9Ld" title="Equity interest"&gt;367,000&lt;/span&gt; in shares representing &lt;span id="xdx_909_ecustom--CapitalInterest_iI_pid_dp_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_z15LjzNqXIqc" title="Capital interest"&gt;32.74&lt;/span&gt;% of the capital of subsidiary CEEE-G, as per the Private Instrument of Transaction
and other covenants. The remaining balance refers to preferred shares held by the Company in Eletrobras. &#160;&#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F0C_zeZD4DqMG5i9" style="width: 14.2pt"&gt;(2)&lt;/td&gt;&lt;td id="xdx_F13_zg33hvdgMsv5" style="text-align: justify"&gt;This is a certain and due amount, resulting from the final and unappealable decision of the Court in favor
of the Company in 2020, due to losses and damages resulting from the sinking of the voltage in the supply of energy in the periods from
January/1991 to June/2002. Additionally, in the 3&lt;sup&gt;rd&lt;/sup&gt; quarter of 2022, the uncontroversial amount of R$&lt;span id="xdx_90D_ecustom--UncontroversialAmount_iI_pn3n3_c20221231_z83GINISXh1h" title="Uncontroversial amount"&gt;422,254&lt;/span&gt; was recognized
in the same account, as a refund of the amounts overpaid for railroad freight from April 1994 to March 1994 and March 1996 to the company
RFFSA, and that after its extinction, the Federal Government became the responsible for payment.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_JudicialDepositsMember"
      decimals="-3"
      unitRef="BRL">533664000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_JudicialDepositsMember"
      decimals="-3"
      unitRef="BRL">339805000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_PrepaidExpensesMember"
      decimals="-3"
      unitRef="BRL">311087000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_PrepaidExpensesMember"
      decimals="-3"
      unitRef="BRL">225036000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_PrepaidExpensesMember"
      decimals="-3"
      unitRef="BRL">47109000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_PrepaidExpensesMember"
      decimals="-3"
      unitRef="BRL">74503000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_PrepaidExpensesWithSeaFreightMember"
      decimals="-3"
      unitRef="BRL">36783000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_ActuarialAssetRelatedPartyMember"
      decimals="-3"
      unitRef="BRL">35477000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_ActuarialAssetRelatedPartyMember"
      decimals="-3"
      unitRef="BRL">59111000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_SecuritiesHeldForTradingMember"
      decimals="-3"
      unitRef="BRL">9596000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_SecuritiesHeldForTradingMember"
      decimals="-3"
      unitRef="BRL">12028000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2022-12-31_custom_LoansWithRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">5383000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2021-12-31_custom_LoansWithRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">4511000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2022-12-31_custom_LoansWithRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1384773000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2021-12-31_custom_LoansWithRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1143228000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_OtherReceivablesFromRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1858000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_OtherReceivablesFromRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1828000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_OtherReceivablesFromRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1484759000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_OtherReceivablesFromRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">927077000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember"
      decimals="-3"
      id="Fact002385"
      unitRef="BRL">58030000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember"
      decimals="-3"
      id="Fact002387"
      unitRef="BRL">859607000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_DividendsReceivableMember"
      decimals="-3"
      unitRef="BRL">77377000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_DividendsReceivableMember"
      decimals="-3"
      unitRef="BRL">76878000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_DebitOfEmployeesMember"
      decimals="-3"
      unitRef="BRL">59578000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_DebitOfEmployeesMember"
      decimals="-3"
      unitRef="BRL">43542000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_ReceivablesByIndemnityMember"
      decimals="-3"
      id="Fact002397"
      unitRef="BRL">974863000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_ReceivablesByIndemnityMember"
      decimals="-3"
      id="Fact002399"
      unitRef="BRL">534896000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_OtherMember"
      decimals="-3"
      unitRef="BRL">274838000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_OtherMember"
      decimals="-3"
      unitRef="BRL">120297000</ifrs-full:OtherCurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2022-12-31_custom_OtherMember"
      decimals="-3"
      unitRef="BRL">231043000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherNoncurrentNonfinancialAssets
      contextRef="AsOf2021-12-31_custom_OtherMember"
      decimals="-3"
      unitRef="BRL">427528000</ifrs-full:OtherNoncurrentNonfinancialAssets>
    <ifrs-full:OtherCurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">776500000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">484120000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherNoncurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4749718000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4365755000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:Cash
      contextRef="AsOf2022-12-31_custom_CentraisEletricasBrasileirasSAMember"
      decimals="-3"
      unitRef="BRL">370000000</ifrs-full:Cash>
    <ifrs-full:OtherEquityInterest
      contextRef="AsOf2022-12-31_custom_CentraisEletricasBrasileirasSAMember"
      decimals="-3"
      unitRef="BRL">367000000</ifrs-full:OtherEquityInterest>
    <sid:CapitalInterest
      contextRef="AsOf2022-12-31_custom_CentraisEletricasBrasileirasSAMember"
      decimals="INF"
      unitRef="Pure">0.3274</sid:CapitalInterest>
    <sid:UncontroversialAmount contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">422254000</sid:UncontroversialAmount>
    <ifrs-full:DisclosureOfJointVenturesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80B_eifrs-full--DisclosureOfJointVenturesExplanatory_zsAlU4CH4tZe" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;10.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_829_z8eQjoc7DnQe"&gt;BASIS OF CONSOLIDATION AND INVESTMENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The accounting policies have been consistently
applied to all consolidated companies. The consolidated financial statements for the years ended December 31, 2022 and 2021 include the
following direct and indirect subsidiaries and joint ventures, associates, joint ventures, as well as the exclusive funds, as follows:&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfConsolidatedEntitiesInformationTableTextBlock_pn3n3_zri59zXNpce6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_zTGHGX6NNDq2" style="display: none"&gt;Schedule
of consolidated entities information&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Equity interests (%)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 35%"&gt;Companies&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 50%"&gt;Core business&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in subsidiaries: full consolidation&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Islands VII Corp.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember_zrhtwXFmNc31" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember_zvCDhhHu6rWe" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;CSN Inova Ventures&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember_zRdoRiWjS82k" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember_zMJCEsfEdoK2" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and Financial transactions&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Islands XII Corp.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember_zhasG8zxsy6a" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember_z4TMb9ChxwFj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Steel S.L.U.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember_zAGlFc8ifv01" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember_zmkK18ZEMFJ" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and Financial transactions&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;TdBB S.A (*)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zdEPVOW8jJsj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zvXnYCZdERge" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zLZNGp6nBE6h" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Sepetiba Tecon S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember_zAXHIc1LGKbe" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember_z1HMrO8zgpTf" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember" title="Description of nature of entity's operations and principal activities"&gt;Port services&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Min&#xe9;rios Nacional&#160;&#160;S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember_zC5fp1lmNhK8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember_ztfBGFUMiKA" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember" title="Description of nature of entity's operations and principal activities"&gt;Mining and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Companhia Florestal do Brasil&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zYjEBpi5fGq7" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zETNMLwYdUxd" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember" title="Description of nature of entity's operations and principal activities"&gt;Reforestation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Estanho de Rond&#xf4;nia S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember_zYA6Vy9Z65Tb" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember_zgT2LjxiZJ45" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Tin Mining&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Companhia Metal&#xfa;rgica Prada&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember_z6tytivs2lQj" title="Proportion of ownership interest in subsidiary"&gt;99.90&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember_zTP5ORSTHxq1" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember" title="Description of nature of entity's operations and principal activities"&gt;Manufacture of containers and distribution of steel products&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Minera&#xe7;&#xe3;o S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zIOLnC2jY2rh" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zadtkVgB08Pl" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember" title="Description of nature of entity's operations and principal activities"&gt;Mining&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Energia S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember_zZK9hUbMFHT6" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember_zSHKNH8etxF4" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Sale of electric power&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;FTL - Ferrovia Transnordestina Log&#xed;stica S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember_zLshoLzO379f" title="Proportion of ownership interest in subsidiary"&gt;92.71&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember_zO6piMpN3S23" title="Proportion of ownership interest in subsidiary"&gt;92.71&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Railroad logistics&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Nordeste Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember_zLv3ogbMgF6f" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember_zzDcbX4d9JL5" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Port services&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;CSN Inova Ltd.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember_zUxybkH3eVxi" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember_zLLn4vnUIhMh" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember" title="Description of nature of entity's operations and principal activities"&gt;Advisory and implementation of new development projec&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CBSI - Companhia Brasileira de Servi&#xe7;os de Infraestrutura&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_zIwEAII3hVu8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_z8HxjV3ceAn3" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and product sales and iron ore&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;CSN Cimentos S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember_z8MqDyDIhBuj" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember_zjwRKEbvLHW1" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Manufacturing and sale of cement&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Berkeley Participa&#xe7;&#xf5;es e Empreendimentos S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember_zPgRjBIfm6Ib" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember_zcmaisNH4h63" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation and equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;CSN Inova Solu&#xe7;&#xf5;es S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember_zbe4QJXmbc71" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember_zybLkDpGoqmh" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es I&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember_zV686oM0PaLe" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember_ziPSgLseeGHb" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Circula Mais Servi&#xe7;os de Intermedia&#xe7;&#xe3;o Comercial S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_zMpwEBa1zK89" title="Proportion of ownership interest in subsidiary"&gt;0.01&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_zsAy360yGsDj" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_z7mc0pUVbBq3" title="Description of nature of entity's operations and principal activities"&gt;Commercial intermediation for the purchase and sale of assets and materials in general&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es III&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember_z27wewFCDkC7" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember_z534wA4J82k7" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es IV&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember_zDKYWaqsqLm1" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember_zCk5W7sIF0ae" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es V&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember_zqhVVJt9H5Jc" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember_zybSvstV9Ot6" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Indirect interest in subsidiaries: full consolidation&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Lusosider Projectos Sider&#xfa;rgicos S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember_zrUwO83Gvrdj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember_zmAFAdYzeD0g" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and product sales&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Lusosider A&#xe7;os Planos, S. A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember_zUHquM0CaJD8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember_zLzjBuNfRuwj" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Steel and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;CSN Resources S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember_zk44wSS8H4nh" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember_z5hBqSBergzj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia Brasileira de Latas&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember_zPwp9l8iAhYe" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember_zzGdjFoaqPtk" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember" title="Description of nature of entity's operations and principal activities"&gt;Sale of cans and containers in general and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia de Embalagens Met&#xe1;licas MMSA&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember_zjF5VE3m1bef" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember_zK09KcA5xomk" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember" title="Description of nature of entity's operations and principal activities"&gt;Production and sale of cans and related activities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia de Embalagens Met&#xe1;licas - MTM&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember_zUumUynYc66b" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember_zQSoahPIArJf" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember" title="Description of nature of entity's operations and principal activities"&gt;Production and sale of cans and related activities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;CSN Steel Holdings 1, S.L.U. &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelHoldings1SLUMember_fMQ_____zcOp7RT0H8l1" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelHoldings1SLUMember_fMQ_____zVxfrw1wGxi6" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;CSN Productos Sider&#xfa;rgicos S.L.&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember_z4tcCjMkV6X8" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember_zf712ZuehEnc" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Stalhwerk Th&#xfc;ringen GmbH&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zY82vWnSY7h2" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zTqHK9J2dofk" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zAi8WlB6VNlb" title="Description of nature of entity's operations and principal activities"&gt;Production and sale of long steel and related activities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;CSN Steel Sections Polska Sp.Z.o.o&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zPx1Tjlj8KT7" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zVcEMmU8xOfc" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zjZwQa4GSE9h" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Mining Holding, S.L.U.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zhY3GnmNquTj" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zqGhsgkDMK17" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zX5g9BKsfkO7" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Mining GmbH&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_z59QLjyRsDGj" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_zr2HuHcCDeo1" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_z5XKjFUD7Urk" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;CSN Mining Asia Limited (8)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zqmzHN7ySHfj" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zXC2f1mdPfW2" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zAxN6kUEMqH" title="Description of nature of entity's operations and principal activities"&gt;Commercial representation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Lusosider Ib&#xe9;rica S.A.&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zQm7XoTWt1o5" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zMAdYM5NlkTf" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zQPy7rJD5dU9" title="Description of nature of entity's operations and principal activities"&gt;Steel, commercial and industrial activities and equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;CSN Mining Portugal, Unipessoal Lda.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_zupmZnWfyosc" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_zuV51Fyyj5gf" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_z2KRAi0okSJb" title="Description of nature of entity's operations and principal activities"&gt;Commercial and representation of products&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia Sider&#xfa;rgica Nacional, LLC&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_z93gDepfUz5e" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_z5XojELNKhq3" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_zUvI2dpXdXDh" title="Description of nature of entity's operations and principal activities"&gt;Import and distribution/resale of products&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Elizabeth Cimentos S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zWCTOxhNEwK9" title="Proportion of ownership interest in subsidiary"&gt;99.98&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zuW8wV10ozW4" title="Proportion of ownership interest in subsidiary"&gt;99.98&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zKL2uTYxYCh9" title="Description of nature of entity's operations and principal activities"&gt;Manufacturing and sale of cement&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Elizabeth Minera&#xe7;&#xe3;o Ltda &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: center"/&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethMineracaoLtdaMember_fMg_____zxX853mdRH3a" title="Proportion of ownership interest in subsidiary"&gt;99.96&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethMineracaoLtdaMember_fMg_____z9eeGSrTnu3c" title="Description of nature of entity's operations and principal activities"&gt;Mining&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Santa Ana Energ&#xe9;tica S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SantaAnaEnergeticaSAMember_zxfLaIgxo18b" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SantaAnaEnergeticaSAMember_zVn5sirYlRGj" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Top&#xe1;zio Energ&#xe9;tica S.A.&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TopazioEnergeticaSAMember_zqHphUhhtgaa" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TopazioEnergeticaSAMember_ze0RsJvTpSo9" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Brasil Central Energia Ltda.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BrasilCentralEnergiaLtdaMember_zmtJ9UazGfRf" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BrasilCentralEnergiaLtdaMember_zC48Vvjq8Dr1" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Circula Mais Servi&#xe7;os de Intermedia&#xe7;&#xe3;o Comercial S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicoDeIntermediacaoComercialSAMember_zzf2VI4PEpx" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicoDeIntermediacaoComercialSAMember_z0UIKZ8M8kmd" title="Description of nature of entity's operations and principal activities"&gt;Commercial intermediation for the purchase and sale of assets and materials in general&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Cimentos Brasil S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosBrasilSAMember_zASlmnkgY3h8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosBrasilSAMember_zEeIRiAAaBEj" title="Description of nature of entity's operations and principal activities"&gt;Manufacturing and sale of cement&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Metalgr&#xe1;fica Igua&#xe7;u S.A&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MetalgraficaIguacuSAMember_zxU4P0uVfpSe" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MetalgraficaIguacuSAMember_zeSQJudJ5faj" title="Description of nature of entity's operations and principal activities"&gt;Metal packaging manufacturing&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Companhia Energ&#xe9;tica Chapec&#xf3;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaChapecoMember_z2DiX2PEhDC" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaChapecoMember_zcdwE6AYPuZd" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica - CEEE-G&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zFnzSkGZsnqk" title="Proportion of ownership interest in subsidiary"&gt;98.96&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zhTKQqXKv3nl" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Ventos de Vera Cruz S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeVeraCruzSAMember_z0z2eACbiBv2" title="Proportion of ownership interest in subsidiary"&gt;98.95&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeVeraCruzSAMember_zoM7mfZAdiTl" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Ventos de Curupira S.A&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeCurupiraSAMember_zGYxSKZu7ll9" title="Proportion of ownership interest in subsidiary"&gt;98.95&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeCurupiraSAMember_zZa2hTBEGZW7" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Ventos de Povo Novo S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdePovoNovoSAMember_zl4KexWNbrUb" title="Proportion of ownership interest in subsidiary"&gt;98.95&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdePovoNovoSAMember_zF20GJlYumd7" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in joint operations: proportionate consolidation&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;It&#xe1; Energ&#xe9;tica S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember_zoWKIwZWaria" title="Proportion of ownership interest in subsidiary"&gt;48.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember_zIy3IcxajCCl" title="Proportion of ownership interest in subsidiary"&gt;48.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cons&#xf3;rcio da Usina Hidrel&#xe9;trica de Igarapava&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember_zyO51QJujLsj" title="Proportion of ownership interest in subsidiary"&gt;17.92&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember_zzbGsK4lVUHg" title="Proportion of ownership interest in subsidiary"&gt;17.92&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember" title="Description of nature of entity's operations and principal activities"&gt;Electric power consortium&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in joint ventures: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;MRS Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember_zNVEJ6utqtCb" title="Proportion of ownership interest in subsidiary"&gt;18.64&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember_zW922CR0ZYA5" title="Proportion of ownership interest in subsidiary"&gt;18.64&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Railroad transportation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Aceros Del Orinoco S.A. (*)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_z0WLXMrOe7dj" title="Proportion of ownership interest in subsidiary"&gt;31.82&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_zVORdQMnJPOi" title="Proportion of ownership interest in subsidiary"&gt;31.82&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_z0Wf2qdHLX43" title="Description of nature of entity's operations and principal activities"&gt;Dormant company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Transnordestina Log&#xed;stica S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember_zaQboJHKgEG8" title="Proportion of ownership interest in subsidiary"&gt;47.26&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember_zUuhD551YQU" title="Proportion of ownership interest in subsidiary"&gt;47.26&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Railroad logistics&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Equimac S.A&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember_zHRaBVfsy9c4" title="Proportion of ownership interest in subsidiary"&gt;50.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember_zPM7UMr25Wci" title="Proportion of ownership interest in subsidiary"&gt;50.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember" title="Description of nature of entity's operations and principal activities"&gt;Rental of commercial and industrial machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Indirect interest in joint ventures: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;MRS Log&#xed;stica S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member_z7ItliifflV4" title="Proportion of ownership interest in subsidiary"&gt;14.86&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member_zkgeI61lmBk5" title="Proportion of ownership interest in subsidiary"&gt;14.58&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member" title="Description of nature of entity's operations and principal activities"&gt;Railroad transportation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in associates: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Arvedi Metalfer do Brasil S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember_zXyKuaRpbkV1" title="Proportion of ownership interest in subsidiary"&gt;20.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember_zMm1Cdf5uwPj" title="Proportion of ownership interest in subsidiary"&gt;20.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember" title="Description of nature of entity's operations and principal activities"&gt;Metallurgy and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Indirect interest in affiliates: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Ventos da Lagoa Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdaLagoaEnergiaSAMember_ztTOxXZdjlf4" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdaLagoaEnergiaSAMember_zyXd4zgokkHh" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Jaguari Energ&#xe9;tica S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JaguariEnergeticaSAMember_zWKth2OpOIQ1" title="Proportion of ownership interest in subsidiary"&gt;10.50&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JaguariEnergeticaSAMember_z2TRM35FxD9f" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Chapecoense Gera&#xe7;&#xe3;o S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ChapecoenseGeracaoSAMember_zivlIY5OXQwj" title="Proportion of ownership interest in subsidiary"&gt;9.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ChapecoenseGeracaoSAMember_zztcMqHEnPbj" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Parques E&#xf3;licos Palmares S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ParquesEolicosPalmaresSAMember_zdqgXuwdHjMb" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ParquesEolicosPalmaresSAMember_zrvVsojw7xNb" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Ventos do Litoral Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoLitoralEnergiaSAMember_zcgr6kjL2Q84" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoLitoralEnergiaSAMember_zbwx1VYgwVp3" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Ventos dos &#xed;ndios Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdosIndiosEnergiaSAMember_zz0iMVDTgFr2" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdosIndiosEnergiaSAMember_zDRN0D5DKweg" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Companhia Energ&#xe9;tica Rio das Antas - Ceran&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaRiodasAntasCeranMember_zZHzQlNrZWH" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaRiodasAntasCeranMember_znKVEmUyjl18" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Ventos do Sul S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoSulSAMember_zNChhTn1Ksli" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoSulSAMember_z9KtePb5WxJ9" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Foz Chapec&#xf3; Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FozChapecoEnergiaSAMember_zoAbxSnpUmu3" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FozChapecoEnergiaSAMember_zwyJxExQVHya" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Exclusive funds: full consolidation&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Diplic II&#160;&#160;- Private credit balanced mutual fund&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember_zztAbJDffeh8" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember_zDJm1FWiBsI6" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities"&gt;Investment fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Caixa V&#xe9;rtice - Private credit balanced mutual fund&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember_zVeLdJ502u4" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember_zvaBkAiQFMFd" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities"&gt;Investment fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;VR1 - Private credit balanced mutual fund&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember_zwXPjamEwxmb" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember_zip5m9CaxUsc" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities"&gt;Investment fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zAOYbHv04kz2" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F14_zH6YGXbpAFyg" style="text-align: justify"&gt;Dormant companies.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_z00trp2PoeNf" style="width: 15pt; text-align: right"&gt;1&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F10_zTFXZdv0VcPc" style="text-align: justify"&gt;- CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Sider&#xfa;rgicos S.L. on August 02, 2022&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zS9sNp3WGWKe" style="width: 15pt; text-align: right"&gt;2&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F12_zn01m3riXbL4" style="text-align: justify"&gt;- Elizabeth Minera&#xe7;&#xe3;o was incorporated by CSN Cimentos S/A on April 30, 2022.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A1_zLVkojXRkT4" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Changes in investments in joint ventures, joint operations, associates and other investments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The positions presented as of December 31, 2022
and 2021 and the changes refer to the interest held by CSN in these companies:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock_pn3n3_zr5InZY9Z691" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span style="display: none"&gt;&lt;span id="xdx_8BC_zXaYK4H71i05"&gt;Schedule
of  changes in investments, joint ventures, joint operations, associates and other investments&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 38%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Companies&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Opening balance on 12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Capital increase&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Dividends&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equity Income&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Comprehensive income&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Final balance on 12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Investments under the equity method&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Joint-venture, Joint-operation and Affiliate&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;MRS Logistica&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z4fQGuMJoGX6" style="text-align: right" title="Investments, opening balance"&gt;1,806,542&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zIqfcrR2y9Kf" style="text-align: right" title="Dividends"&gt;&#160;&#160;(77,403)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zf8YKsIDaoQj" style="text-align: right" title="Equity Income"&gt;&#160;&#160;325,800&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z7gdwHGVnxq5" style="text-align: right" title="Comprehensive income"&gt;(146)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zQasAHQIB9Wb" style="text-align: right" title="Others"&gt;105&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z1CjClE5109a" style="text-align: right" title="Investments, final balance"&gt;2,054,898&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Fair Value MRS&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSMember_z6E8BAhZ3sDb" style="text-align: right" title="Investments, opening balance"&gt;480,622&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSMember_z7YE6qblaPv6" style="text-align: right" title="Investments, final balance"&gt;480,622&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fair Value MRS amortization&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zJWpKktQIAT2" style="text-align: right" title="Investments, opening balance"&gt;(70,481)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zFzW7JXrn3Mk" style="text-align: right" title="Equity Income"&gt;(11,744)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zRabrJpRQm96" style="text-align: right" title="Investments, final balance"&gt;&#160;(82,225)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Transnordestina Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z4aonGibxwq9" style="text-align: right" title="Investments, opening balance"&gt;1,114,232&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zkHhU8mcOkf2" style="text-align: right" title="Capital increase"&gt;&#160;&#160;100,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7u19LJZnczi" style="text-align: right" title="Equity Income"&gt;(29,307)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zpfuH162ZYul" style="text-align: right" title="Others"&gt;&#160;&#160;(411)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zJ8LdkmFgWD4" style="text-align: right" title="Investments, final balance"&gt;1,184,514&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fair Value -Transnordestina (*)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_zwC5Q8XUKU91" style="text-align: right" title="Investments, opening balance"&gt;271,117&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_zOpDOP1LFd5k" style="text-align: right" title="Others"&gt;387,989&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_z8uUSaPWgTT7" style="text-align: right" title="Investments, final balance"&gt;659,106&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Arvedi Metalfer do Brasil (affiliate)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zbBhNVGNI6jh" style="text-align: right" title="Investments, opening balance"&gt;&#160;21,541&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zW8Zy46OtWSb" style="text-align: right" title="Equity Income"&gt;4,702&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zm6x2oV899Nk" style="text-align: right" title="Others"&gt;&#160;&#160;(461)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_z13IszE6szO" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;25,782&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Equimac S.A&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zuL73KgDtoSg" style="text-align: right" title="Investments, opening balance"&gt;8,428&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zVF9yO1CCQD2" style="text-align: right" title="Capital increase"&gt;&#160;&#160;5,079&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zoFRtxHrfZdj" style="text-align: right" title="Equity Income"&gt;3,936&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_z2iVeroc73Wk" style="text-align: right" title="Comprehensive income"&gt;&#160;140&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zpfej0tLkNBh" style="text-align: right" title="Others"&gt;899&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zyUGb8HPFlT1" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;18,482&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Indirect interest in affiliates - CEEE-G&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_zM9J1eL3WJTe" style="color: White; text-align: right" title="Investments, opening balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2892"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_z8nXIlrQv0nl" style="text-align: right" title="Others"&gt;216,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_zMTp9NpDYyK6" style="text-align: right" title="Investments, final balance"&gt;216,307&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fair Value indirect participation CEEE-G &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_z3frtKATJsnh" style="text-align: right" title="Investments, opening balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2898"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_zqb7q71Wu0bi" style="text-align: right" title="Others"&gt;359,024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_zdQg6g0Wqt9f" style="text-align: right" title="Investments, final balance"&gt;359,024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Fair Value amortization indirect participation CEEE-G&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zXEBfcre2cSl" style="color: White; text-align: right" title="Investments, opening balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2904"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zCYVD6Rl68Uc" style="text-align: right" title="Equity Income"&gt;(25,889)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zNwZ2ejJLosl" style="text-align: right" title="Investments, final balance"&gt;&#160;(25,889)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231_zWDzAhO79e3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, opening balance"&gt;3,632,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231_zzicvqvyNUN2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Capital increase"&gt;&#160;&#160;105,079&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231_zvXix0eJ9Spj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Dividends"&gt;&#160;&#160;(77,403)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231_zxW01yJTBQ07" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity Income"&gt;&#160;&#160;267,498&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231_zfpShOxL0tZg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Comprehensive income"&gt;(6)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OthersInvestments_pn3n3_c20220101__20221231_ztFgGnw6TRLa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Others"&gt;963,452&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231_zuFFnyyQRZyb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, final balance"&gt;4,890,621&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Equity interests evaluated by the cost method &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_zV3ttavtplM2" style="text-align: right" title="Investments, opening balance"&gt;&#160;27,041&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_z9XmwO2IVd9f" style="text-align: right" title="Capital increase"&gt;14,052&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_zAszJRK4eYzg" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;41,093&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Investments at fair value through profit or loss (note 14)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_zoj0cj1TcD31" style="text-align: right" title="Investments, opening balance"&gt;190,320&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_z2hc3zMZqaga" style="text-align: right" title="Others"&gt;&#160;(95,620)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_zofSoppgZrHc" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;94,700&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zrKylwVNTv8f" style="text-align: right" title="Investments, opening balance"&gt;285&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zVFNymvzoZl" style="text-align: right" title="Others"&gt;&#160;&#160;33,303&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zswTFCm4a6W2" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;33,588&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Other participations&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zIck9mqb1xik" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, opening balance"&gt;217,646&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zH9rYv3soChf" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Capital increase"&gt;14,052&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zVqK1DfoB924" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Others"&gt;&#160;(62,317)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zzpusKdkTPMg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, final balance"&gt;169,381&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total shareholdings&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zTvUrfJO99a5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Investments, opening balance"&gt;3,849,647&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zZgRoYypLLli" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Capital increase"&gt;&#160;&#160;119,131&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zIMCEZo0ljyj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Dividends"&gt;&#160;&#160;(77,403)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zCctyHAXGAMj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity Income"&gt;&#160;&#160;267,498&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zM4bU1iYhmK2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Comprehensive income"&gt;(6)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zgKEZT1P7NHg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Others"&gt;901,135&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_z0ewivyeqgG5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Investments, final balance"&gt;5,060,002&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;Classification of investments in the balance sheet&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Equity interests&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherEquityInterest_iI_pn3n3_c20211231_zQW3TWbOL768" style="text-align: right" title="Equity interests"&gt;3,849,647&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231_zXjNLcoIk7y" style="text-align: right" title="Equity interests"&gt;5,060,002&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Investment Property&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--InvestmentProperty_iI_pn3n3_c20211231_zatzGVVqWK27" style="border-bottom: Black 0.5pt solid; text-align: right" title="Investment Property"&gt;162,181&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--InvestmentProperty_iI_pn3n3_c20221231_z14e3uTbGmoi" style="border-bottom: Black 0.5pt solid; text-align: right" title="Investment Property"&gt;159,080&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total investments in the asset&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--InvestmentAccountedForUsingEquityMethod_iI_pn3n3_c20211231_z4FbAuLsIagl" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Total investments in the asset"&gt;4,011,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--InvestmentAccountedForUsingEquityMethod_iI_pn3n3_c20221231_zNEtkxQzOacg" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Total investments in the asset"&gt;5,219,082&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F09_zHBNlLe5898a" style="width: 0.25in; text-align: left"&gt;(*)&lt;/td&gt;&lt;td id="xdx_F10_z3T89fkBh7x8" style="text-align: justify"&gt;In 2022, the Company performed an impairment test of the joint venture Transnordestina Logistica
S.A. and reversed the impairment of Fair Value of R$&lt;span id="xdx_901_ecustom--ImpairmentOfFairValue_pn3n3_c20220101__20221231_zXCM2LnAQ7da" title="Impairment of Fair Value"&gt;387,989&lt;/span&gt;. See details of the impairment test in note 10.e.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span id="xdx_F01_znjCfANStEac" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F14_z3IC6ptUywGa" style="font-family: Arial, Helvetica, Sans-Serif"&gt;As of December 31, 2022, the balance of R$ &lt;span id="xdx_901_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pn3n3_c20221231_z8lwqrqH9mtc" title="Fair value acquisition"&gt;359,024&lt;/span&gt;
refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F04_zGgNC1vtIF32" style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1B_zK6WZkJRJGa7" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In 2021 and 2022, through CSN Inova Ventures,
strategic investments were made in startups, namely: Alinea Health Holdings Ltda. I. Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1
Energy, Traive INC., OICO Holdings and Clarke Software;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AC_zFsli2XpjfB2" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The reconciliation of equity in earnings of companies
with shared control classified as joint ventures and associates and the amount presented in the income statement is presented below and
results from the elimination of the results of CSN's transactions with these companies:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfEquityInResultsTableTextBlock_pn3n3_zQF2fEexQeeb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B0_zqB5JSNw0UQ7" style="display: none"&gt;Schedule
of equity in results&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right; width: 67%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-weight: bold; width: 16%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Equity in results of affiliated companies&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;MRS Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;325,800&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MRSLogisticaSAMember_zTl66nDNvwb8" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;260,622&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Transnordestina&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;(29,307)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--TransnordestinaLogisticaSAMember_zOXoh5WWnTo" style="text-align: right" title="Equity in results of affiliated companies"&gt;(45,870)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Arvedi Metalfer do Brasil&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ArvediMetalferDoBrasilSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;4,702&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ArvediMetalferDoBrasilSAMember_z2A3aAJaSjE4" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;3,265&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Equimac S.A&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;3,936&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--EquimacSAMember_zGmqEOXiOvW8" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;(608)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Fair Value Amortization&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--CategoriesOfFinancialAssetsAxis__custom--AmortizatedAtFairValueInvestmentInMRSMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;(37,633)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfFinancialAssetsAxis__custom--AmortizatedAtFairValueInvestmentInMRSMember_zTUhRgzBH0K9" style="text-align: right" title="Equity in results of affiliated companies"&gt;(11,747)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;267,498&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231_zpXvyMwYoBN" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;205,662&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Other adjustments&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cost of sales&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--EliminationsToCostOfSale_c20220101__20221231_pn3n3" style="text-align: right" title="Eliminations to cost of sale"&gt;(80,006)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EliminationsToCostOfSale_pn3n3_c20210101__20211231_zJQBD0kqyQLl" style="text-align: right" title="Eliminations to cost of sale"&gt;(62,982)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;To taxes&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EliminationsToTaxes_c20220101__20221231_pn3n3" style="text-align: right" title="Eliminations to taxes"&gt;&#160;27,202&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EliminationsToTaxes_pn3n3_c20210101__20211231_zfo5nBrGp5q6" style="text-align: right" title="Eliminations to taxes"&gt;&#160;21,414&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--EquityInResultsOfAffiliatedCompaniesOther_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--OtherInvestmentMember_pn3n3" style="text-align: right" title="Equity in result of affiliated companies other"&gt;&#160;23,223&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EquityInResultsOfAffiliatedCompaniesOther_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--OtherInvestmentMember_zWRMxTkB1Gy3" style="text-align: right" title="Equity in result of affiliated companies other"&gt;&#160;18,410&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Equity in results&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityInResults_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity in results"&gt;&#160;&#160;237,917&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResults_pn3n3_c20210101__20211231_zvcmB3frf4mk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity in results"&gt;&#160;&#160;182,504&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zoIUv27qloA1" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;












&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Additional information on operational subsidiaries based in Brazil and abroad&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt; &lt;span style="font-size: 9pt"&gt;CSN CIMENTOS S.A. (&#x201c;CSN CIMENTOS&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The cement operations in the Group began in May
2009 with a crushing unit in Volta Redonda/RJ, driven by the synergy between that activity and the generation of slag produced in our
blast furnaces in the Presidente Vargas steel plant (&#x201c;UPV&#x201d;), a material used as raw material in the production of cement.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In 2011, our production of clinker was initiated
after the installation of a furnace in Arcos/MG, using calcitic limestone extracted in the Bocaina mine, existing in the same location
that also supplies steel limestone to UPV. The clinker produced is primarily loaded by rail to our cement plant in Volta Redonda/RJ.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In 2015, the unit in Arcos/MG started its production
of cement with the installation of two vertical crushers. In 2016 a second production line of clinker was assembled, reaching full independence
for clinker in the production of cement.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The production in Arcos is primarily of cement
type CP-II, basically composed of clinker, slag, limestone and plaster, and the composition of those materials varies depending on the
intended final product. Also, in Arcos, there is extraction of limestone and dolomite destined to UPV.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;ELIZABETH CIMENTOS S.A. (&#x201c;Elizabeth Cimentos&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On August 31, 2021, the acquisition of control
of Elizabeth Cimentos and Elizabeth Minera&#xe7;&#xe3;o, through its subsidiary CSN Cimentos, was concluded.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Elizabeth Cimentos is a corporation located in
Para&#xed;ba which manufactures and sells Portland cement and clinker. Its products are marketed in all states of the North and Northeast
regions.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;ELIZABETH MINERA&#xc7;&#xc3;O LTDA. (&#x201c;Elizabeth Minera&#xe7;&#xe3;o&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;Elizabeth
Minera&#xe7;&#xe3;o is incorporated as a limited liability company, founded in 2005, and its object is the extraction, processing,
and sale of stone ores. It may also participate in other companies as a partner, shareholder, or member. &lt;/span&gt;On May 1, 2022, &lt;span style="font-size: 9pt; line-height: 115%"&gt;Elizabeth
Minera&#xe7;&#xe3;o was merged into CSN Cimentos S.A.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;SEPETIBA TECON S.A. (&#x201c;Tecon&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;It aims to explore Container Terminal at the Port
of Itagua&#xed;, located in Itagua&#xed;, in the State of Rio de Janeiro. The terminal is connected to the UPV by the Southeast railroad
network, which is granted to MRS Log&#xed;stica S.A. The services provided are handling operations and storage of containers, steel
products and cargo in general, among other products and services for washing, maintenance and hygiene of containers.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Tecon won a bidding procedure and entered into
the lease agreement on October 23, 1998, starting operations in 2001, for operation of the port terminal for a period of 25 years, extendable
for an equal period. In 2022, this deadline was extended for additional 25 years.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Upon termination of the lease, all rights and benefits
transferred to Tecon will return to the Federal Government, together with the assets owned by Tecon and those resulting from investments
made by it in leased assets, declared reversible by the Federal Government as they are necessary for the continuity of the provision of
the service granted. The assets declared reversible will be indemnified by the Federal Government at the residual value of their cost,
determined by Tecon&#x2019;s accounting records after deducting depreciation.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;ESTANHO DE ROND&#xd4;NIA S.A. (&#x201c;ERSA&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Headquartered in the state of Rond&#xf4;nia, the
subsidiary operates two units, one in the city of Itapu&#xe3; do Oeste/RO and the other in Ariquemes/RO. Mining is located in Itapu&#xe3;
do Oeste, where cassiterite (tin ore) is extracted, and in Ariquemes, the foundry where metallic tin is obtained, which is the raw material
used at UPV for the manufacture of metal sheets.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;COMPANHIA METAL&#xda;RGICA PRADA (&#x201c;Prada&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Prada operates in two segments: metal steel packaging
and flat steel processing and distribution.&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Packaging&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the metal steel packaging segment, Prada produces
the best and safest cans, buckets, and aerosols. It serves the chemical and food segments, providing packaging and lithography services
to the main companies in the market.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Distribution&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Prada also operates in the flat steel processing
and distribution area, with a diversified product line. Supplies coils, rolls, plates, stripes&lt;i&gt;, &lt;/i&gt;blanks, metal sheets, profiles,
tubes, and tiles, among other products, for the most different segments of the industry - from automotive to civil construction. It is
also specialized in providing steel processing services, meeting the demand from companies all over the country.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;METALGR&#xc1;FICA IGUA&#xc7;U S.A. (&#x201c;Metalgr&#xe1;fica&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Founded in 1951, Metalgr&#xe1;fica has units
in Ponta Grossa (PR) and Goi&#xe2;nia (GO), and produces steel cans for the national and international market of metal food packaging.
The operation is a strategic step towards expanding the production capacity of CSN's packaging division. The technology used by Metalgr&#xe1;fica
is more modern than that used by CSN, improving the competitiveness of the business and strengthening the national chain, especially in
relation to substitute packaging.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;CSN ENERGIA S.A. (&#x201c;Energia&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Its main objective is to sell electric energy to
supply the operational needs of its The Company and its respective subsidiaries. If there is a surplus of the acquired energy, it is sold
to the market through the CCEE ("Electric Energy Trading Chamber"). The company's head office is located in Rio de Janeiro.&lt;/p&gt;

&lt;p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;FTL - FERROVIA TRANSNORDESTINA LOG&#xcd;STICA S.A. (&#x201c;FTL&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Company created for the purpose of incorporating
the spun-off portion of Transnordestina Log&#xed;stica S.A. It operates public cargo transportation services in the northeast of Brazil,
in the stretches between the cities of S&#xe3;o Lu&#xed;s and Altos, Altos and Fortaleza, Fortaleza and Sousa, Sousa and Recife/Jorge
Lins, Recife/Jorge Lins and Salgueiro, Jorge Lins and Propri&#xe1;, Paula Cavalcante and Cabedelo (Branch of Cabedelo) and Itabaiana
and Macau (Branch of Macau) (&#x201c;Malha I&#x201d;).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On March 23, 2021, CSN subscribed FTL shares through
the capitalization of credits arising from Advances for Future Capital Increase (AFAC) in the amount of R$&lt;span id="xdx_906_ecustom--AdvancesForFutureCapital_pn6n6_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zeNBGAjbNc3d" title="Advances for future capital"&gt;10,860&lt;/span&gt;, increasing its interest
in FTL&#x2019;s capital from &lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zKaXmEBHhmNj" title="Ownership percentage"&gt;92.38&lt;/span&gt;% to &lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_ztie4rglfCn7" title="Ownership percentage"&gt;92.71&lt;/span&gt;%. As a result of the operations described above, which caused a change in shareholder participation,
the Company recorded a loss in the amount of R$&lt;span id="xdx_90D_eifrs-full--OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax_pn6n6_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zSIfKS4AVQ9l" title="Other comprehensive income"&gt;29&lt;/span&gt;, recorded in shareholders&#x2019; equity under &#x201c;Other comprehensive income&#x201d;.
There was no change in the corporate structure in 2022.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;CSN MINERA&#xc7;&#xc3;O S.A. (&#x201c;CSN Minera&#xe7;&#xe3;o&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Headquartered in Congonhas, in the State of Minas
Gerais, CSN Minera&#xe7;&#xe3;o S.A. has as its main objective the production, purchase and sale of iron ore, and has the commercialization
of products in the foreign market as its focal point. As of November 30, 2015, CSN Minera&#xe7;&#xe3;o S.A. started to centralize
CSN&#x2019;s mining operations, including the establishments of the Casa de Pedra mine, the TECAR port and an 18.63% stake in MRS. CSN's
stake in this subsidiary on December 31, 2022 was of 79.75% (78.24% on December 31, 2021).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;
&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;MIN&#xc9;RIOS NACIONAL S.A. (&#x201c;Min&#xe9;rios Nacional&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Headquartered in Congonhas, in the State of Minas
Gerais, Min&#xe9;rios Nacional has as main objective the production and sale of iron ore. The subsidiary concentrates the mining rights
assets related to the Fernandinho, Cayman and Pedras Pretas mines, all in Minas Gerais transferred to Min&#xe9;rios Nacional S.A. in
the business combination operation that took place in 2015.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;CBSI - COMPANHIA BRASILEIRA DE SERVI&#xc7;OS DE INFRAESTRUTURA (&#x201c;CBSI&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Located in the city of Arauc&#xe1;ria, PR, the
main purpose of CBSI is to render services to subsidiaries, associates, controlling companies and third-party entities related to the
recovery and maintenance of industrial machinery and equipment, civil maintenance, industrial cleaning, preparation product logistics,
among others.&lt;/p&gt;






&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;COMPANHIA FLORESTAL DO BRASIL (&#x201c;CFB&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Companhia Florestal do Brasil, a legal entity governed
by private law, was incorporated on May 24, 2013. It is organized as a closely-held corporation and the company's head office is located
in S&#xe3;o Paulo.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;
STAHLWERK TH&#xdc;RINGEN GMBH (&#x201c;SWT&#x201d;)&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The SWT was formed from the defunct Maxh&#xfc;tte
steel industrial complex in Unterwellenborn, Germany. SWT produces used steel profiles for civil construction in accordance with international
quality standards. It main raw material is steel scrap, and its installed production capacity is 1.1 million tons of steel per year. SWT
is an indirect subsidiary of CSN Steel S.L.U., a wholly owned subsidiary of CSN.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;
COMPANHIA SIDER&#xda;RGICA NACIONAL &#x2013; LLC (&#x201c;CSN LLC&#x201d;)&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Companhia Sider&#xfa;rgica Nacional, LLC, a wholly
owned subsidiary of CSN Steel S.L.U. which, in turn, is a wholly owned subsidiary of CSN, is an importer and marketer of steel products
and maintains its activities in the United States.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;
LUSOSIDER A&#xc7;OS PLANOS, S.A. (&#x201c;Lusosider&#x201d;)&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Incorporated in 1996, as a continuation of Sider&#xfa;rgica
Nacional - a company privatized by the Portuguese government that year, Lusosider is the only Portuguese industry in the steel sector
to produce cold-rolled flat steel, with an anti-corrosion coating. Lusosider has an installed capacity of approximately 550 thousand tons/year
to produce four large groups of steel products: galvanized sheet, cold-rolled sheet, pickled sheet, and oil-coated sheet. The products
manufactured by Lusosider may be used in the packaging industry, civil construction (tubes and metallic structures) and in components
for home appliances.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;COMPANHIA ESTADUAL DE GERA&#xc7;&#xc3;O DE ENERGIA EL&#xc9;TRICA &#x2013; CEEE-G.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On October 21, 2022, Companhia Florestal Brasileira
acquired a &lt;span id="xdx_900_ecustom--StakePercentage_pid_dp_c20221001__20221021_zNvJoDeXZRnf" title="Stake percentage"&gt;66.23&lt;/span&gt;% stake in Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica &#x2013; CEEE-G, which belonged to the
State of Rio Grande do Sul, later it also acquired on December 15, 2022 the &lt;span id="xdx_902_ecustom--StakePercentage_pid_dp_c20221201__20221215_zAjMhLNpjz8l" title="Stake percentage"&gt;32.73&lt;/span&gt;% stake in CEEE-G which belonged to Centrais El&#xe9;tricas
Brasileiras S.A. - Eletrobras.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Headquartered in Porto Alegre, State of Rio Grande
do Sul. CEEE-G's main purpose is to carry out studies, projects, construction and operation of power plants, as well as entering into
company acts resulting from these activities, such as the sale of electricity. CEEE-G exercises share control of Special Purpose Entities
(SPEs) Ventos de Curupira S.A., Ventos de Povo Novo S.A. and Ventos de Vera Cruz S.A., incorporated in February 2014 and members of the
consortium responsible for building the Povo Novo Wind Complex. CEEE-G's stake as of December 31, 2022 is &lt;span id="xdx_90C_ecustom--StakePercentage_pid_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zyYvD3iBmIZ" title="Stake percentage"&gt;99.99&lt;/span&gt;%.&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;COMPANHIA ENERG&#xc9;TICA CHAPEC&#xd3; &#x2013; CEC&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Companhia Energ&#xe9;tica Chapec&#xf3;, headquartered
in the city of S&#xe3;o Paulo, is an independent electricity production concessionaire whose main activity is to take advantage of the
electric energy potential located on the Chapec&#xf3; River, through a hydroelectric power plant, among the municipalities of Ipua&#xe7;u
and S&#xe3;o Domingos, in the state of Santa Catarina, called Quebra-Queixo Generator Center. On December 11, 2000, Companhia Energ&#xe9;tica
Chapec&#xf3; signed the Concession Agreement for the Use of Public Assets for the generation of electricity 94/2000 with the Brazilian
Electricity Regulatory Agency &#x2013; ANEEL. The concession has a term of 35 years from the date of signature of the concession contract
by the granting authority, which may be extended under the conditions established by ANEEL, and provided that the exploration of the hydroelectric
use is in accordance with the conditions of the concession contract and in the legislation of the sector.&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;CSN CIMENTOS BRASIL S.A. (&#x201c;CSN Cimentos Brasil&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On September 6, 2022, CSN and LafargeHolcim (Brasil)
S.A. ("LafargeHolcim") is a corporation, domiciled in Brazil, with its headquarters located at Estrada Aterrado do Leme, Santa
Cruz, Rio de Janeiro - RJ, with industrial plants, warehouses and branches in a large part of the national territory. Its main activities
are: production, industry and general trade of cement, lime, mortar, minerals and metals in general and complementary products for civil
construction, in natura. The stake as of December 31, 2022 is &lt;span id="xdx_90F_ecustom--StakePercentage_pid_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zLojHakiPxt3" title="Stake percentage"&gt;99.99&lt;/span&gt;%.&lt;/p&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Main events occurred in the subsidiaries &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;IPO of CSN MINERA&#xc7;&#xc3;O&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;(a) Initial Public Offering (IPO)&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On February 17, 2021, the subsidiary CSN Minera&#xe7;&#xe3;o
concluded its initial public offering at B3 - Brasil, Bolsa, Balc&#xe3;o. The final prospectus of the public offering consisted of:
(i) primary distribution of &lt;span id="xdx_900_ecustom--PrimaryDistributionNumberOfSharesSoldByCsn_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zfJbaJQYYROe" title="Number of shares sold"&gt;161,189,078&lt;/span&gt; shares (&#x201c;Primary Offering&#x201d;); and (ii) secondary distribution of &lt;span id="xdx_90C_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z8Y1kzy7Tfx3" title="Number of shares sold by CSN"&gt;422,961,066&lt;/span&gt; shares,
being initially &lt;span id="xdx_90F_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210201__20210217_zPBGSfrEKnv1" title="Number of shares sold by CSN"&gt;372,749,743&lt;/span&gt; shares (&#x201c;Secondary Offering&#x201d;), increased by &lt;span id="xdx_906_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zvVKF4zEdoz1" title="Number of share before initial public offering"&gt;50,211,323&lt;/span&gt; supplementary shares held by CSN (&#x201c;Supplementary
Shares&#x201d;). The price per share was fixed at R$&lt;span id="xdx_904_ecustom--PricePerShare_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zz0OR0T7EyP9" title="Price per share"&gt;8.50&lt;/span&gt; after the collection of intention of investments from institutional buyers in
Brazil and abroad.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s interest in the subsidiary
CSN Minera&#xe7;&#xe3;o changed from &lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNMineracaoMember_zkBqGjdG2Y1k" title="Interest in subsidiary"&gt;78.24&lt;/span&gt;% in December 2021 to &lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNMineracaoMember_zINTGYmBpO1l" title="Interest in subsidiary"&gt;79.75&lt;/span&gt;% in December 2022.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 5.65pt"/&gt;&lt;td style="width: 8.55pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Primary Distribution of Shares
&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Upon the primary distribution, CSN Minera&#xe7;&#xe3;o
issued &lt;span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zAfaCggapA53" title="Number of shares issued"&gt;161,189,078&lt;/span&gt; shares (&#x201c;Primary Offering&#x201d;) and capitalized the total amount of R$&lt;span id="xdx_90E_ecustom--NumberOfValueIssued_iI_pn3n3_c20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z40NK6JSeaq3" title="Number of value issued"&gt;1,370,107&lt;/span&gt; (R$&lt;span id="xdx_90A_ecustom--TransactionCosts_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zFvAIxiPV1x8" title="Transaction costs"&gt;1,347,862&lt;/span&gt; net of transaction
costs).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The issuance of &lt;span id="xdx_901_eifrs-full--AdjustedWeightedAverageShares_pid_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zlJNY26OSECe" title="Issuance of diluted shares"&gt;161,189,078&lt;/span&gt; shares diluted the
Company&#x2019;s interest in the capital of CSN Minera&#xe7;&#xe3;o and, accordingly, the Company recognized in other comprehensive
income a gain from the change of ownership percentage.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The impact of the transaction is presented below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfPrimaryDistributionOfSharesTableTextBlock_pn3n3_zUdAmg7LvZ5h" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;span id="xdx_8B7_z0YNbr9f6tzc" style="display: none"&gt;Schedule
of primary distribution of shares&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_499_20220101__20221231_zjSBERsbNG19" style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_ecustom--GainOnParticipationInTheCapitalIncrease_zY1EkfvBwur7" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif; width: 86%"&gt;Gain on participation in the capital increase&lt;/td&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 14%"&gt;&#160;1,060,530&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--LossDueToDilutionOfParticipationWithIssueOfNewShares_z6h9bW0lZcui" style="vertical-align: bottom"&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif"&gt;Loss due to dilution of participation with issue of new shares&lt;/td&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&#160;(231,044)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--EquityAdjustmentByDilutionOfSharePercentage_z9GxGrQVaFi1" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 8pt Arial, Helvetica, Sans-Serif"&gt;Equity adjustment by dilution of share percentage&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 8pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;(7,393)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--GainsLossesArisingFromSaleAndLeasebackTransactions_zfMo6vp10wIb" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font: bold 8pt Arial, Helvetica, Sans-Serif"&gt;Net gain from the transaction&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;822,093&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zM0g9ZusmFSh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 11.35pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 5.65pt"/&gt;&lt;td style="width: 8.55pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;(ii)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Secondary Distribution of Shares
&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 11.35pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Upon the secondary distribution of shares, Companhia
Sider&#xfa;rgica Nacional sold 327,593,584 common shares of CSN Minera&#xe7;&#xe3;o and, additionally, in March 2021 sold supplementary
&lt;span id="xdx_90B_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210301__20210331__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember__ifrs-full--ComponentsOfEquityAxis__custom--CommonStockMember_z0bMOeEg7tt3" title="Number of shares sold by CSN"&gt;50,211,323&lt;/span&gt; common shares, totaling &lt;span id="xdx_90D_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210301__20210331_zYhcyoGW6U7j" title="Number of shares sold by CSN"&gt;377,804,907&lt;/span&gt; or &lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210301__20210331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNMineracaoMember_zXhzUfZ0NX87" title="Interest in subsidiary"&gt;9.3&lt;/span&gt;% of shares previously held, in the total amount of R$&lt;span id="xdx_90C_ecustom--NumberOfValueIssued_iI_pn3n3_c20210331__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zldkjf1Jfhk5" title="Number of value issued"&gt;3,211,342&lt;/span&gt; (R$&lt;span id="xdx_90C_ecustom--TransactionCosts_pn3n3_c20210301__20210331__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zW2yY4wL3hSc" title="Transaction costs"&gt;3,164,612&lt;/span&gt; net
of transaction costs). The gain for the sale was recognized as Other Operating Income.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The main impacts of the transaction are presented
below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfSecondaryDistributionOfSharesTableTextBlock_pn3n3_zdeZaAhEweAl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zLJxEIrgn8el" style="display: none"&gt;Schedule
of Secondary Distribution of shares&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="width: 72%"&gt;Equity in the transaction&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--IncreaseDecreaseThroughTransactionsWithOwnersShares_c20220101__20221231_pdd" style="text-align: right; width: 26%" title="Equity in the transaction"&gt;&#160;9,947,525&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Number of share before initial public offering&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_c20220101__20221231_pdd" style="text-align: right" title="Number of share before initial public offering"&gt;&#160;5,430,057,060&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold"&gt;Cost per share&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DividendsPaidOrdinarySharesPerShare_pid_c20220101__20221231_zGSnQfXkyxw7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cost per share"&gt;&#160;R$&#160;1.83&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Number of shares sold by CSN&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_c20220101__20221231_pdd" style="text-align: right" title="Number of shares sold by CSN"&gt;&#160;377,804,907&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;Price per share&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SecondaryDistributionPricePerShare_pid_c20220101__20221231_zeXL77ewJX29" style="border-bottom: Black 0.5pt solid; text-align: right" title="Price per share"&gt;&#160;R$&#160;8.50&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;(+) Net cash generated in the transaction&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--SecondaryDistributionNetCashGeneratedInTransaction_c20221231_pn3n3" style="font-weight: bold; text-align: right" title="Net cash generated in the transaction"&gt;&#160;3,211,342&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;(-) Transaction cost&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SecondaryDistributionTransactionCost_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Transaction cost"&gt;&#160;&#160;(46,730)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;(=) net cash reveivable (a)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--SecondaryDistributionNetCahsReveivable_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Net cahs reveivable"&gt;&#160;3,164,612&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;(-) Cost of shares&#160;&#160;(b)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--SecondaryDistributionCostOfShares_c20220101__20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cost of shares"&gt;(692,115)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;(=) Net gain from the transaction (a)+(b)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--SecondaryDistributionNetGainFromTransaction_c20220101__20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net gain from the transaction"&gt;&#160;2,472,497&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_ztFpGNV7r192" style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;- Shares repurchase program of subsidiary
CSN Minera&#xe7;&#xe3;o&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On March 24, 2021, November 3, 2021, and May 18,
2022, the Board of Directors of CSN Minera&#xe7;&#xe3;o approved the Share Repurchase Plans, to remain in treasury and subsequent
disposal or cancellation, pursuant to CVM Instruction 567/2015, described below.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On May 18, 2022, the cancellation of 105,907,300
nominative common shares without a nominal value, repurchased and held in treasury, was approved at a Board of Directors' Meeting. On
December 31, 2022 the subsidiary CSN Minera&#xe7;&#xe3;o had no treasury shares.&lt;/p&gt;

&lt;p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock_pn3n3_z89MhdpjSHvl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 5)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_8B1_zyvglx3wgx6k" style="display: none"&gt;Schedule
of share repurchase programs of subsidiary CSN Mineracao&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%"&gt;Program&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Board&#x2019;s Authorization&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Authorized quantity&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;Program period&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Average buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 13%"&gt;Minimum and maximum buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Number bought back&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Share cancelation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Treasury balance&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;1&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_904_ecustom--BoardsAuthorization_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember" title="Boards authorization"&gt;03/24/2021&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zYLgP98xcL8" style="text-align: right" title="Authorized quantity"&gt;&#160;58,415,015&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_900_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember" title="Description of program period"&gt;from 3/25/2021 to 9/24/2021&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;R$&lt;span id="xdx_909_ecustom--RepurchaseAverageBuybackPrice_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zjqacvu1FAC5" title="Repurchase average buyback price"&gt;6.1451&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;R$&lt;span id="xdx_909_ecustom--MinimumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zrntYgN2qgR6" title="Minimum buyback price"&gt;5.5825&lt;/span&gt; and R$&lt;span id="xdx_906_ecustom--MaximumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zYrrynGEQHDj" title="Maximum buyback price"&gt;6.7176&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--WeightedAverageShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zri7CXhC5Qqc" style="text-align: right" title="Number bought back shares"&gt;&#160;52,940,500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TreasurySharesOne_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zdms99rwFrj6" style="text-align: right" title="Treasury balance"&gt;&#160;&#160;52,940,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;2&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90E_ecustom--BoardsAuthorization_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember" title="Boards authorization"&gt;11/03/2021&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zTOngUIZ68h5" style="text-align: right" title="Authorized quantity"&gt;&#160;53,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_907_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember" title="Description of program period"&gt;from 11/04/2021 to 9/24/2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;R$&lt;span id="xdx_904_ecustom--RepurchaseAverageBuybackPrice_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zNjTl1chm6jh" title="Repurchase average buyback price"&gt;6.1644&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;R$&lt;span id="xdx_909_ecustom--MinimumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zgTHDCMTJOzb" title="Minimum buyback price"&gt;5.0392&lt;/span&gt; and R$&lt;span id="xdx_900_ecustom--MaximumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zMUG4DCyOyo8" title="Maximum buyback price"&gt;6.1208&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--WeightedAverageShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zkte0Tw7NKt6" style="text-align: right" title="Number bought back shares"&gt;&#160;52,466,800&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TreasurySharesOne_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_pn3n3" style="text-align: right" title="Treasury balance"&gt;&#160;105,907,300&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_906_ecustom--BoardsAuthorization_dd_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramsMember_zkNoFW5FgFp2" title="Boards authorization"&gt;05/18/2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Not applicable&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Not applicable&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--CancelationOfShares_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramsMember_zjK1k1ivXW6e" style="text-align: right" title="Cancelation of shares"&gt;105,907,300&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;3&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90A_ecustom--BoardsAuthorization_dd_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zRfDh7sNwTK1" title="Boards authorization"&gt;05/18/2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zj361AU4aCtl" style="text-align: right" title="Authorized quantity"&gt;106,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90D_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zKZxhqV6mGtj" title="Description of program period"&gt;from 05/19/2022 to 5/18/2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--WeightedAverageShares_pid_c20220101__20221231_zDZKax6ZJs22" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Number bought back shares"&gt;105,407,300&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CancelationOfShares_iI_pid_c20221231_zJ8YAQV6nod6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cancelation of shares"&gt;105,907,300&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zvI3hoJanNtb" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;- Drop down - Cement&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The cement activities had been carried out as a
business unit of CSN and, recently, the Company chose to segregate these activities to its subsidiary CSN Cimentos. This segregation was
approved at an Extraordinary General Meeting of CSN Cimentos, held on January 31, 2021, which, among other matters, approved a capital
increase in CSN Cimentos in the amount of R$2,956,094, with the issuance of 2,956,094,491 new common shares, which were fully subscribed
and paid in on the same date by the Company, upon assignment of the net assets, liabilities, goods, rights and obligations related to
CSN's cement segment, as described in detail in the Appraisal Report, also approved at the aforementioned meeting.&lt;/p&gt;

&lt;p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Find below the breakdown of the net assets contributed:&lt;/p&gt;

&lt;p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory_pn3n3_zpRaFH5MtVTc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BF_zlt2EVYihUD6" style="display: none"&gt;Schedule of breakdown of net assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20201231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zg4NRkchCZ72" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zqZTRTesNUDb" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 46%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;12/31/2020&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;01/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--AssetsAbstract_iB"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Appraisal reports&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Close balance&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentReceivables_iI_zbBpiqLKAdwl" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;37,171&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;54,684&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--Inventories_iI_zrm4WLULIa66" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;134,309&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;164,460&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--OtherCurrentAssets_iI_zEo0VPzYuAvj" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;29,186&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;30,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--OtherPropertyPlantAndEquipment_iI_zmAZAPef72fi" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;3,151,349&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;3,129,161&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--IntangibleAssetsAndGoodwill_iI_zJb70XySBSsa" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;8,086&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;8,086&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--LiabilitiesAbstract_iB" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--TradeAndOtherCurrentPayablesToTradeSupplier_iI_z6UyxdpGaFih" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(253,186)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(278,538)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--OtherCurrentPayables_iNI_di_zoV2ox0lZEL1" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Other payables current&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(42,074)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(34,301)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--CurrentLeaseLiabilities_iNI_di_zhBFvhhKOQNb" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(42,257)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(24,430)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--MiscellaneousOtherProvisions_iNI_di_zvG9WyRo5DDi" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Other provisions&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(66,490)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(64,125)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--Assets_iI_zxV9AatTYiJ3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;2,956,094&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;2,985,225&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zHSecp0rcO64" style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.d)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Joint ventures and joint operations financial information&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The balance sheet and income statement balances
of the companies whose control is shared are shown below and refer to 100% of the companies&#x2019; results:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock_pn3n3_zalQhXluZm46" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8BA_zvZDwtS5kW3k" style="display: none"&gt;Schedule
of joint ventures and joint operations financial information&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 9%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 9%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;Joint-Operation&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic"&gt;Joint-Operation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equity interest (%)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.03%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;47.26%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Balance sheet&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;Current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;867,937&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;1,164&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;8,983&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;46,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;&#160;1,836,612&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;1,259&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;2,077&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;&#160;42,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Advances to suppliers&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;29,500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;21,036&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;1,384&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;1,273&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;44,011&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;11,486&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;407&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;1,254&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other current assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;1,351,335&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;78,777&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;&#160;11,648&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;30,735&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;&#160;1,065,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;55,334&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;8,862&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;&#160;18,453&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Total current assets&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;2,248,772&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;100,977&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;22,015&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;78,954&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;2,946,536&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;68,079&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;11,346&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;62,207&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;Non-current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other non-current assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;887,987&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;255,367&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;1,643&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;19,007&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;980,861&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;124,776&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;19,578&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Investments, PP&amp;amp;E and intangible assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;11,541,779&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;11,029,525&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;&#160;41,709&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;&#160;325,911&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;&#160;9,614,144&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;10,145,422&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;28,964&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;358,265&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Total non-current assets&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;12,429,766&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;11,284,892&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;&#160;43,352&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;&#160;344,918&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;10,595,005&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;10,270,198&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;28,964&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;377,843&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;14,678,538&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;11,385,869&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;&#160;65,367&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;&#160;423,872&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;13,541,541&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;10,338,277&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;40,310&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;440,050&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;735,231&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;&#160;142,073&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;5,497&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;&#160;767,992&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;&#160;228,769&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;4,041&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"&gt;472,129&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"&gt;&#160;701&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentLeaseLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"&gt;&#160;&#160;383,323&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other current liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;1,682,928&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;150,268&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;5,777&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;14,326&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;1,513,799&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;157,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;4,063&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;40,473&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total current liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;2,890,288&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;292,341&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;11,975&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;14,326&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;2,665,114&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;386,715&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;8,104&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;40,473&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;3,604,793&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;7,142,895&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;&#160;&#160;14,446&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;&#160;&#160;3,551,278&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;6,665,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;&#160;15,351&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"&gt;1,928,931&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"&gt;&#160;630&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--NoncurrentLeaseLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"&gt;&#160;&#160;1,718,366&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other non-current liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;740,892&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;1,484,884&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Other non-current liabilities"&gt;&#160;1,353&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;18,914&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;&#160;759,538&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;&#160;928,254&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;&#160;16,098&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Total non-current liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;6,274,616&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;8,627,779&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current liabilities"&gt;&#160;&#160;16,429&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;&#160;18,914&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;&#160;&#160;6,029,182&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;7,593,954&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; text-align: right" title="Non-current liabilities"&gt;&#160;15,351&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;&#160;&#160;16,098&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Shareholders&#x2019; equity&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;5,513,634&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;2,465,749&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;&#160;36,963&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;&#160;390,632&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;&#160;4,847,245&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;2,357,608&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;16,855&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;383,479&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total liabilities and shareholders&#x2019;&lt;br/&gt;
equity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;14,678,538&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;11,385,869&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;&#160;65,367&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;&#160;423,872&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;13,541,541&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;10,338,277&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;40,310&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;440,050&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSA3Member_zQKhByxmejP2" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zyagWI2Hu1r8" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zZZtHrM4NKo9" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20220101__20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergetica3Member_zD8aR8iXsJB4" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20210101__20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSA3Member_zneZk3bcWcW" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20210101__20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zGkPjJDoKAZ5" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20210101__20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zfqUVZHPEodf" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20210101__20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergetica3Member_z3EPh2J3J84g" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;01/01/2022 to 12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;01/01/2021 to 12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Operation&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Operation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 27%"/&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equity interest (%)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.03%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;47.26%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Statements of Income&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--Revenue_pn3n3_zPEDO4ANMNx5" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Net revenue&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;5,592,118&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;375&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;41,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;188,024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;4,427,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;138&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;15,238&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;221,023&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_zEtiRDH8xjJ9" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cost of sales and services&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(3,477,896)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(24,977)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;(100,454)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(2,919,527)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(13,001)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(81,649)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--GrossProfit_pn3n3_z5fquSy0Bb1c" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,114,222&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;375&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;16,330&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;87,570&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,507,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;138&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,237&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;139,374&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--OperatingExpensesIncome_pn3n3_zYpQ1htzXLNk" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Operating (expenses) income&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(243,399)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(40,685)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(3,769)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(77,742)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(116,499)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(76,543)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(3,453)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(69,097)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FinancialIncomeExpensesNet_pn3n3_zY5jQjJ7zADk" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Financial income (expenses), net&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(641,862)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(21,551)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(3,211)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;2,545&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(345,513)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(20,651)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;1,274&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_pn3n3_z5YE9nr6Njvf" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Income before income tax and social&lt;br/&gt;
contribution&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,228,961&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(61,861)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;9,350&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,373&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,045,846&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(97,056)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,216)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;71,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--CurrentAndDeferredIncomeTaxAndSocialContribution_pn3n3_zatB51ylNyl8" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Current and deferred income tax&lt;br/&gt;
and social contribution&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(354,786)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,479)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(4,408)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(346,551)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(24,390)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--ProfitLossFromContinuingOperations_pn3n3_z70eXmoMmnM8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit / (loss) for the year&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;874,175&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(61,861)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;7,871&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;7,965&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;699,295&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(97,056)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(1,216)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;47,161&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zBlByaqDOgBb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;IT&#xc1; ENERG&#xc9;TICA S.A. - (&#x201c;ITASA&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;ITASA is a corporation established in July 1996
that was engaged to operate under a concession, the It&#xe1; Hydropower Plant (&#x201c;HPP It&#xe1;&#x201d;), with 1,450 MW of installed
power, located on the Uruguay River, on the Santa Catarina and Rio Grande do Sul state border. The HPP It&#xe1; concession is shared
with ENGIE Brasil Energia S.A., with CSN holding 48.75%.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;MRS LOG&#xcd;STICA S.A. (&#x201c;MRS&#x201d;)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;Located in the city of
Rio de Janeiro-RJ, the company aims to exploit, for an onerous concession, the public service of railway cargo transportation in the areas
of the Southeast Network, located on the Rio de Janeiro, S&#xe3;o Paulo, and Minas Gerais axis, previously held by the extinct Rede
Ferrovi&#xe1;ria Federal S.A. - RFFSA. The concession has a term of 30 years from December 1, 1996, extendable for an equal period by
exclusive decision of the grantor. In July 2022, the granting authority approved the extension of the concession for additional 30 years
from December 1, 2026.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;MRS can also explore modal transport services related
to rail transport and participate in projects aimed at expanding the rail services granted.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For the provision of services, MRS leased from
RFFSA, for the same period of the concession, the assets necessary for the operation and maintenance of the rail freight transport activities.
At the end of the concession, all leased assets will be transferred to the possession of the railway transport operator designated in
that same act.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company directly holds an 18.64% interest in
the total capital of MRS and indirectly, through its subsidiary CSN Minera&#xe7;&#xe3;o S.A., a 14.86% interest in the capital of
MRS, totaling a 33.50% interest.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;








&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;CONS&#xd3;RCIO DA USINA HIDREL&#xc9;TRICA DE IGARAPAVA&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Igarapava Hydropower Plant is located on the
Grande River, in the city of Conquista, MG, and has installed capacity of 210 MW. It consists of 5 Bulb-type generating units.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN holds 17.92% of the investment in the consortium,
whose specific purpose is the distribution of electricity, which is distributed according to the percentage of participation of each company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.e)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;TRANSNORDESTINA LOG&#xcd;STICA S.A. (&#x201c;TLSA&#x201d;) &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;TLSA is primarily engaged in the public service
operation and development of a railroad network in the Northeast of Brazil, comprising the rail links Velha-Salgueiro, Salgueiro-Trindade,
Trindade-Eliseu Martins, Salgueiro- Porto de Suape, and Miss&#xe3;o Velha-Porto de Pec&#xe9;m (&#x201c;Malha II&#x201d;). On December
23, 2022, after extensive negotiations involving ANTT, TCU and the then Ministry of Infrastructure, the first amendment to the Concession
Agreement was signed, which redefined the scope and deadlines for completion of the TLSA sections, notably to provide for the return of
the section Salgueiro-Porto de Suape, which results in a project with the current 1,206 km of rail network and completion deadline up
to December 2029.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Management relies on resources from its shareholders
and third parties to complete the work, which is expected to be available, based on previously conducted agreements and recent discussions
between the parties involved. After evaluating this matter, Management concluded that the use of the project&#x2019;s business continuity
accounting basis in the preparation of the financial statements was considered appropriate.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 2.85pt 0 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;Measurement of
recoverable value:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 2.85pt 0 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfMeasurementOfRecoverableValueTableTextBlock_zLzbOTOvE6W" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 8)"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_8B9_zyS5uzvHXCZ4" style="display: none"&gt;Schedule
    of measurement of recoverable value&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="border: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 50%; padding-right: 2.85pt; text-align: center; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;b&gt;Cash flow projection&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 50%; padding-right: 2.85pt; text-align: center; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;b&gt;By 2057&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_903_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionOneMember" title="Cash flow projection"&gt;Gross margin&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90F_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionOneMember" title="Measurement of recoverable value by 2057"&gt;Estimated based on market study to capture cargo and operating costs according to market trend studies&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90A_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionTwoMember" title="Cash flow projection"&gt;Cost estimate&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_905_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionTwoMember" title="Measurement of recoverable value by 2057"&gt;Study-based costs and market trends&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90F_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionThreeMember" title="Cash flow projection"&gt;Perpetuity growth rate&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90C_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionThreeMember" title="Measurement of recoverable value by 2057"&gt;Growth rate was not considered as a result of the projection model until the end of the concession&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_906_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectiFourMember" title="Cash flow projection"&gt;Discount rate&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_901_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectiFourMember" title="Measurement of recoverable value by 2057"&gt;Range from 5.32% to 6.99% in real terms&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A5_zURF6EOnc3Cl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Additionally, CSN, as an investor, carried out
is impairment test of its interest in TLSA through the ability to distribute dividends by TLSA, a methodology known as the Dividend Discount
Model, or DDM, to remunerate the capital invested by its shareholders. For the performance of this test, some factors were taken into
account, such as:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;The dividend flow was extracted
from TLSA&#x2019;s nominal cash flow;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;The dividend flow was calculated
considering the percentages of annual participation, considering the dilutions of CSN&#x2019;s participation resulting from the amortization
of debts;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;This dividend flow was then discounted
to present value using the cost of equity (Ke) embedded in TLSA&#x2019;s WACC rate; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;This extracted Ke was the one
calculated in &#x201c;rolling WACC&#x201d; from TLSA.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Due to the sharing of investors&#x2019; risks and
the fact that the asset being tested represents the cash-generating unit itself, which in turn equals the legal entity, the risk determined
by CSN&#x2019;s Management is the same as that applied by TLSA when evaluating the investment of its own assets, with no additional risk
factor to the model.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Based on the analyses and interpretations of the
paragraphs of IAS 28 - Investments in Associates and Joint Ventures and measurement through the impairment test of the investment made,
expanding its profitability projections, bringing greater security with respect to its operating assets, thus leading to the Company's
decision to reverse impairment of the TLSA&#x2019;s Fair Value recorded in 2016, in the amount of R$&lt;span id="xdx_907_ecustom--ReverseImpairmentOfFairValue_pn3n3_c20220101__20221231_zaCUwkdmXJG9" title="Reverse impairment of fair value"&gt;387,989&lt;/span&gt;. Therefore, it was not necessary
to recognize any additional impairment.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;







&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.f)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;b&gt;Other
                                            investments&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;PANATL&#xc2;NTICA SA (&#x201c;Panatl&#xe2;ntica&#x201d;)&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Publicly-held corporation headquartered in Gravata&#xed;-RS,
whose purpose is the industrialization, trade, import, export and processing of steel and metals, ferrous or non-ferrous, coated or not.
This investment is classified at fair value through profit or loss.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company currently holds 11.31% on December
31, 2022 and 2021 of Panatl&#xe2;ntica&#x2019;s total share capital.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;ARVEDI METALFER DO BRASIL SA (&#x201c;Arvedi&#x201d;)&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="line-height: 115%"&gt;Arvedi, headquartered
in Salto, State of S&#xe3;o Paulo, is engaged in pipe production&lt;/span&gt;. As of December 31, 2022 and 2021, CSN had a 20.00% interest
in Arvedi&#x2019;s share capital.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Equity method of accounting and consolidation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The equity method of accounting for subsidiaries,
joint ventures and associates is applied. Other investments are held at fair value or cost.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Subsidiaries: &lt;/b&gt;They are entities in which
the Company has significant influence over its financial and operating policies and/or potential exercisable or convertible voting rights.
Subsidiaries are fully consolidated from the date on which control is transferred to the Company and cease to be consolidated on the date
on which control ceases.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Jointly controlled entities: &lt;/b&gt;are all entities
in which the Company has jointly contractually controlled control with one or more parties and can be classified as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Joint operations:&lt;/span&gt; are accounted for in the
financial statements in order to represent the Company's contractual rights and obligations.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Joint ventures:&lt;/span&gt; are accounted for under
the equity method and are not consolidated.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Associates:&lt;/b&gt; are all entities over which
the Company has significant influence but not control, generally through a shareholding of 20% to 50% of the voting rights. Investments
in associates are initially recognized at cost and subsequently measured using the equity method.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Exclusive funds&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The exclusive funds are private investment funds
in which CSN&#x2019;s resources are allocated according to the Company&#x2019;s intention. They are managed by BNY Mellon Servi&#xe7;os
Financeiros DTVM S.A. and Caixa Econ&#xf4;mica Federal (CEF).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Transactions between subsidiaries, associates,
joint ventures and joint operations &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Unrealized balances and gains on transactions with
subsidiaries, jointly controlled entities and associates are eliminated proportionally to CSN&#x2019;s interest in the entity in question
in the consolidation process. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there
is no evidence of impairment. The effects on the results of transactions with jointly controlled entities are also eliminated, where part
of the equity in results of jointly controlled entities is reclassified to financial expenses, cost of products sold and income tax and
social contribution.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The subsidiaries and jointly controlled entities
have the same reporting date and accounting policies as those adopted by the Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Foreign currency transactions and balances&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The transactions in foreign currencies are translated
into the functional currency using the exchange rates in effect at the dates of the transactions or valuations when their values are remeasured.
Foreign exchange gains and losses resulting from the settlement of those transactions and from the translation at year-end exchange rates
of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement as financial result, except
when they are recognized in shareholders' equity as a result of foreign operation characterized as foreign investment.&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Advances made in foreign currencies are recorded
at the exchange rate of the date the entity makes the advance payments or receipts, recognizes (transaction date) as a non-monetary asset
or non-monetary liability.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Impairment testing&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Investments are reviewed for verification of impairment
whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized
at the amount by which the carrying amount of the asset exceeds its recoverable amount.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;10.g)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Investment properties&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The balance of investment properties is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfInvestmentPropertiesTableTextBlock_pn3n3_znKblujHlLXi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 9)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BE_zjRjYOxhZ4Wj" style="display: none"&gt;Schedule
of investment properties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BA_ifrs-full--TypesOfInvestmentPropertyAxis_ifrs-full--LandMember_zAsCXCeMZkE2" style="padding-left: 15px; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BA_ifrs-full--TypesOfInvestmentPropertyAxis_ifrs-full--BuildingsMember_z9Cpkgt1JdWh" style="padding-left: 15px; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BB_ifrs-full--TypesOfInvestmentPropertyAxis_custom--ConsolidatedTotalMember_zIg5bn35SqU" style="padding-left: 15px; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 45%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Land&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Buildings&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;97,610&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;86,548&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&#160;184,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43B_c20200101__20201231_ecustom--CostInInvestmentProperties_zIHxz50TfATd"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;97,610&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;86,548&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;184,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43E_c20200101__20201231_ecustom--AccumulatedDepreciation_zC4wjHSkgMei" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(24,284)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(24,284)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43A_c20200101__20201231_eifrs-full--InvestmentProperty_iS_zeSplAsX180b"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;97,610&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;62,264&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;159,874&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--DepreciationInvestmentProperty_iN_di_zCkzqCXDdOdg" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,055)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,055)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TransferOfPropertyPlantAndEquipment_i_pn3n3"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Transfer of property, plant and equipment&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;4,065&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;1&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;4,066&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--AcquisitionsThroughBusinessCombinationsInvestmentProperty_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Acquisition of Elizabeth&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;1,296&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;1,296&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TransfersToOtherAssetGroups_i_pn3n3"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Transfers to other asset groups&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(133)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;133&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43D_c20210101__20211231_eifrs-full--InvestmentProperty_iS_za67suqepjP7" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,542&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;60,639&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;162,181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CostInInvestmentProperties_i_pn3n3"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;101,542&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;87,977&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;189,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--AccumulatedDepreciation_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(27,338)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(27,338)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_434_c20220101__20221231_eifrs-full--InvestmentProperty_iS_zVvTxAefrm1b"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,542&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;60,639&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;162,181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--DepreciationInvestmentProperty_iN_di_zwFvfw0W6DM5" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,072)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,072)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--WriteoffOfInvestmentProperties_zoIXMB9HeRca"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(29)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(29.00)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_431_c20220101__20221231_eifrs-full--InvestmentProperty_iE_zA4hJWAGxNWl" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,513&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;57,567&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;159,080&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CostInInvestmentProperties_zdRnBLLvXNdb"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;101,513&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;87,977&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;189,490&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AccumulatedDepreciation_z2qcCqy5R6Qg" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(30,410)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(30,410)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_432_c20221231_eifrs-full--InvestmentProperty_iI_zk7hteGztCDa"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,513&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;57,567&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;159,080&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_znfIO5J6HcRj" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s estimate of the fair value of investment
properties was made for December 31, 2022. The fair value of investment property in the Company balance as of December 31, 2022 is R$&lt;span id="xdx_908_eifrs-full--InvestmentProperty_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--InvestmentPropertyMember_zKFVXdUre2jd" title="Investment property"&gt;2,163,610&lt;/span&gt;
(R$&lt;span id="xdx_907_eifrs-full--InvestmentProperty_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--InvestmentPropertyMember_zaNoDg1jvjHi" title="Investment property"&gt;2,055,976&lt;/span&gt; as of December 31, 2021).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The average estimated useful lives for the years
are as follows (in years):&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock_pn3n3_zlNP4viVuZPj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 10)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8B7_z5Z1rtn0q568" style="display: none"&gt;Schedule
of average estimated useful life&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 22%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Buildings&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--TypesOfInvestmentPropertyAxis__ifrs-full--BuildingsMember_zFFn2zJBSbge" title="Useful life measured as period of time, property, plant and equipment"&gt;27&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--TypesOfInvestmentPropertyAxis__ifrs-full--BuildingsMember_zYuHmrJzSNsj" title="Useful life measured as period of time, property, plant and equipment"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zVxXnBrt7gL1" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s investment properties consist
of land and buildings maintained to earn rental income and capital appreciation. The measurement method used is the acquisition or construction
cost less accumulated depreciation and reduction to its recoverable value, when applicable. The accumulated depreciation of buildings
is calculated using the straight-line method based on the estimated useful life of the properties subject to depreciation. Land is not
depreciated since it has an indefinite useful life.&lt;/p&gt;






</ifrs-full:DisclosureOfJointVenturesExplanatory>
    <sid:ScheduleOfConsolidatedEntitiesInformationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfConsolidatedEntitiesInformationTableTextBlock_pn3n3_zri59zXNpce6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_zTGHGX6NNDq2" style="display: none"&gt;Schedule
of consolidated entities information&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Equity interests (%)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 35%"&gt;Companies&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 50%"&gt;Core business&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in subsidiaries: full consolidation&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Islands VII Corp.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember_zrhtwXFmNc31" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember_zvCDhhHu6rWe" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;CSN Inova Ventures&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember_zRdoRiWjS82k" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember_zMJCEsfEdoK2" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and Financial transactions&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Islands XII Corp.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember_zhasG8zxsy6a" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember_z4TMb9ChxwFj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Steel S.L.U.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember_zAGlFc8ifv01" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember_zmkK18ZEMFJ" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and Financial transactions&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;TdBB S.A (*)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zdEPVOW8jJsj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zvXnYCZdERge" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zLZNGp6nBE6h" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Sepetiba Tecon S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember_zAXHIc1LGKbe" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember_z1HMrO8zgpTf" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember" title="Description of nature of entity's operations and principal activities"&gt;Port services&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Min&#xe9;rios Nacional&#160;&#160;S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember_zC5fp1lmNhK8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember_ztfBGFUMiKA" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember" title="Description of nature of entity's operations and principal activities"&gt;Mining and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Companhia Florestal do Brasil&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zYjEBpi5fGq7" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zETNMLwYdUxd" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember" title="Description of nature of entity's operations and principal activities"&gt;Reforestation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Estanho de Rond&#xf4;nia S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember_zYA6Vy9Z65Tb" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember_zgT2LjxiZJ45" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Tin Mining&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Companhia Metal&#xfa;rgica Prada&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember_z6tytivs2lQj" title="Proportion of ownership interest in subsidiary"&gt;99.90&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember_zTP5ORSTHxq1" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember" title="Description of nature of entity's operations and principal activities"&gt;Manufacture of containers and distribution of steel products&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Minera&#xe7;&#xe3;o S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zIOLnC2jY2rh" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zadtkVgB08Pl" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember" title="Description of nature of entity's operations and principal activities"&gt;Mining&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Energia S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember_zZK9hUbMFHT6" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember_zSHKNH8etxF4" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Sale of electric power&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;FTL - Ferrovia Transnordestina Log&#xed;stica S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember_zLshoLzO379f" title="Proportion of ownership interest in subsidiary"&gt;92.71&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember_zO6piMpN3S23" title="Proportion of ownership interest in subsidiary"&gt;92.71&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Railroad logistics&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Nordeste Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember_zLv3ogbMgF6f" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember_zzDcbX4d9JL5" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Port services&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;CSN Inova Ltd.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember_zUxybkH3eVxi" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember_zLLn4vnUIhMh" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember" title="Description of nature of entity's operations and principal activities"&gt;Advisory and implementation of new development projec&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CBSI - Companhia Brasileira de Servi&#xe7;os de Infraestrutura&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_zIwEAII3hVu8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_z8HxjV3ceAn3" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and product sales and iron ore&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;CSN Cimentos S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember_z8MqDyDIhBuj" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember_zjwRKEbvLHW1" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Manufacturing and sale of cement&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Berkeley Participa&#xe7;&#xf5;es e Empreendimentos S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember_zPgRjBIfm6Ib" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember_zcmaisNH4h63" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation and equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;CSN Inova Solu&#xe7;&#xf5;es S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember_zbe4QJXmbc71" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember_zybLkDpGoqmh" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es I&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember_zV686oM0PaLe" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember_ziPSgLseeGHb" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Circula Mais Servi&#xe7;os de Intermedia&#xe7;&#xe3;o Comercial S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_zMpwEBa1zK89" title="Proportion of ownership interest in subsidiary"&gt;0.01&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_zsAy360yGsDj" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_z7mc0pUVbBq3" title="Description of nature of entity's operations and principal activities"&gt;Commercial intermediation for the purchase and sale of assets and materials in general&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es III&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember_z27wewFCDkC7" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember_z534wA4J82k7" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es IV&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember_zDKYWaqsqLm1" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember_zCk5W7sIF0ae" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Participa&#xe7;&#xf5;es V&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember_zqhVVJt9H5Jc" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember_zybSvstV9Ot6" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Indirect interest in subsidiaries: full consolidation&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Lusosider Projectos Sider&#xfa;rgicos S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember_zrUwO83Gvrdj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember_zmAFAdYzeD0g" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Equity interests and product sales&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Lusosider A&#xe7;os Planos, S. A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember_zUHquM0CaJD8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember_zLzjBuNfRuwj" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember" title="Description of nature of entity's operations and principal activities"&gt;Steel and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;CSN Resources S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember_zk44wSS8H4nh" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember_z5hBqSBergzj" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia Brasileira de Latas&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember_zPwp9l8iAhYe" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember_zzGdjFoaqPtk" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember" title="Description of nature of entity's operations and principal activities"&gt;Sale of cans and containers in general and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia de Embalagens Met&#xe1;licas MMSA&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember_zjF5VE3m1bef" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember_zK09KcA5xomk" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember" title="Description of nature of entity's operations and principal activities"&gt;Production and sale of cans and related activities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia de Embalagens Met&#xe1;licas - MTM&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember_zUumUynYc66b" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember_zQSoahPIArJf" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember" title="Description of nature of entity's operations and principal activities"&gt;Production and sale of cans and related activities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;CSN Steel Holdings 1, S.L.U. &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelHoldings1SLUMember_fMQ_____zcOp7RT0H8l1" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelHoldings1SLUMember_fMQ_____zVxfrw1wGxi6" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;CSN Productos Sider&#xfa;rgicos S.L.&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember_z4tcCjMkV6X8" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember_zf712ZuehEnc" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Stalhwerk Th&#xfc;ringen GmbH&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zY82vWnSY7h2" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zTqHK9J2dofk" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zAi8WlB6VNlb" title="Description of nature of entity's operations and principal activities"&gt;Production and sale of long steel and related activities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;CSN Steel Sections Polska Sp.Z.o.o&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zPx1Tjlj8KT7" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zVcEMmU8xOfc" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zjZwQa4GSE9h" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Mining Holding, S.L.U.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zhY3GnmNquTj" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zqGhsgkDMK17" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zX5g9BKsfkO7" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;CSN Mining GmbH&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_z59QLjyRsDGj" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_zr2HuHcCDeo1" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_z5XKjFUD7Urk" title="Description of nature of entity's operations and principal activities"&gt;Financial transactions, product sales and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;CSN Mining Asia Limited (8)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zqmzHN7ySHfj" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zXC2f1mdPfW2" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zAxN6kUEMqH" title="Description of nature of entity's operations and principal activities"&gt;Commercial representation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Lusosider Ib&#xe9;rica S.A.&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zQm7XoTWt1o5" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zMAdYM5NlkTf" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zQPy7rJD5dU9" title="Description of nature of entity's operations and principal activities"&gt;Steel, commercial and industrial activities and equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;CSN Mining Portugal, Unipessoal Lda.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_zupmZnWfyosc" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_zuV51Fyyj5gf" title="Proportion of ownership interest in subsidiary"&gt;78.24&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_z2KRAi0okSJb" title="Description of nature of entity's operations and principal activities"&gt;Commercial and representation of products&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Companhia Sider&#xfa;rgica Nacional, LLC&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_z93gDepfUz5e" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_z5XojELNKhq3" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_zUvI2dpXdXDh" title="Description of nature of entity's operations and principal activities"&gt;Import and distribution/resale of products&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Elizabeth Cimentos S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zWCTOxhNEwK9" title="Proportion of ownership interest in subsidiary"&gt;99.98&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zuW8wV10ozW4" title="Proportion of ownership interest in subsidiary"&gt;99.98&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zKL2uTYxYCh9" title="Description of nature of entity's operations and principal activities"&gt;Manufacturing and sale of cement&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Elizabeth Minera&#xe7;&#xe3;o Ltda &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: center"/&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethMineracaoLtdaMember_fMg_____zxX853mdRH3a" title="Proportion of ownership interest in subsidiary"&gt;99.96&lt;/span&gt;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethMineracaoLtdaMember_fMg_____z9eeGSrTnu3c" title="Description of nature of entity's operations and principal activities"&gt;Mining&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Santa Ana Energ&#xe9;tica S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SantaAnaEnergeticaSAMember_zxfLaIgxo18b" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SantaAnaEnergeticaSAMember_zVn5sirYlRGj" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Top&#xe1;zio Energ&#xe9;tica S.A.&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TopazioEnergeticaSAMember_zqHphUhhtgaa" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TopazioEnergeticaSAMember_ze0RsJvTpSo9" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Brasil Central Energia Ltda.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BrasilCentralEnergiaLtdaMember_zmtJ9UazGfRf" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BrasilCentralEnergiaLtdaMember_zC48Vvjq8Dr1" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Circula Mais Servi&#xe7;os de Intermedia&#xe7;&#xe3;o Comercial S.A.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicoDeIntermediacaoComercialSAMember_zzf2VI4PEpx" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicoDeIntermediacaoComercialSAMember_z0UIKZ8M8kmd" title="Description of nature of entity's operations and principal activities"&gt;Commercial intermediation for the purchase and sale of assets and materials in general&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;CSN Cimentos Brasil S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosBrasilSAMember_zASlmnkgY3h8" title="Proportion of ownership interest in subsidiary"&gt;99.99&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosBrasilSAMember_zEeIRiAAaBEj" title="Description of nature of entity's operations and principal activities"&gt;Manufacturing and sale of cement&lt;/span&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Metalgr&#xe1;fica Igua&#xe7;u S.A&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MetalgraficaIguacuSAMember_zxU4P0uVfpSe" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MetalgraficaIguacuSAMember_zeSQJudJ5faj" title="Description of nature of entity's operations and principal activities"&gt;Metal packaging manufacturing&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Companhia Energ&#xe9;tica Chapec&#xf3;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaChapecoMember_z2DiX2PEhDC" title="Proportion of ownership interest in subsidiary"&gt;79.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaChapecoMember_zcdwE6AYPuZd" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica - CEEE-G&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zFnzSkGZsnqk" title="Proportion of ownership interest in subsidiary"&gt;98.96&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zhTKQqXKv3nl" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Ventos de Vera Cruz S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeVeraCruzSAMember_z0z2eACbiBv2" title="Proportion of ownership interest in subsidiary"&gt;98.95&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeVeraCruzSAMember_zoM7mfZAdiTl" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Ventos de Curupira S.A&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeCurupiraSAMember_zGYxSKZu7ll9" title="Proportion of ownership interest in subsidiary"&gt;98.95&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeCurupiraSAMember_zZa2hTBEGZW7" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Ventos de Povo Novo S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdePovoNovoSAMember_zl4KexWNbrUb" title="Proportion of ownership interest in subsidiary"&gt;98.95&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdePovoNovoSAMember_zF20GJlYumd7" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in joint operations: proportionate consolidation&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;It&#xe1; Energ&#xe9;tica S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember_zoWKIwZWaria" title="Proportion of ownership interest in subsidiary"&gt;48.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember_zIy3IcxajCCl" title="Proportion of ownership interest in subsidiary"&gt;48.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cons&#xf3;rcio da Usina Hidrel&#xe9;trica de Igarapava&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember_zyO51QJujLsj" title="Proportion of ownership interest in subsidiary"&gt;17.92&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember_zzbGsK4lVUHg" title="Proportion of ownership interest in subsidiary"&gt;17.92&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember" title="Description of nature of entity's operations and principal activities"&gt;Electric power consortium&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in joint ventures: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;MRS Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember_zNVEJ6utqtCb" title="Proportion of ownership interest in subsidiary"&gt;18.64&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember_zW922CR0ZYA5" title="Proportion of ownership interest in subsidiary"&gt;18.64&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Railroad transportation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Aceros Del Orinoco S.A. (*)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_z0WLXMrOe7dj" title="Proportion of ownership interest in subsidiary"&gt;31.82&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_zVORdQMnJPOi" title="Proportion of ownership interest in subsidiary"&gt;31.82&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_z0Wf2qdHLX43" title="Description of nature of entity's operations and principal activities"&gt;Dormant company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Transnordestina Log&#xed;stica S.A.&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember_zaQboJHKgEG8" title="Proportion of ownership interest in subsidiary"&gt;47.26&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember_zUuhD551YQU" title="Proportion of ownership interest in subsidiary"&gt;47.26&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember" title="Description of nature of entity's operations and principal activities"&gt;Railroad logistics&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Equimac S.A&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember_zHRaBVfsy9c4" title="Proportion of ownership interest in subsidiary"&gt;50.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember_zPM7UMr25Wci" title="Proportion of ownership interest in subsidiary"&gt;50.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember" title="Description of nature of entity's operations and principal activities"&gt;Rental of commercial and industrial machinery and equipment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Indirect interest in joint ventures: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;MRS Log&#xed;stica S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member_z7ItliifflV4" title="Proportion of ownership interest in subsidiary"&gt;14.86&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member_zkgeI61lmBk5" title="Proportion of ownership interest in subsidiary"&gt;14.58&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member" title="Description of nature of entity's operations and principal activities"&gt;Railroad transportation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Direct interest in associates: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Arvedi Metalfer do Brasil S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember_zXyKuaRpbkV1" title="Proportion of ownership interest in subsidiary"&gt;20.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember_zMm1Cdf5uwPj" title="Proportion of ownership interest in subsidiary"&gt;20.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember" title="Description of nature of entity's operations and principal activities"&gt;Metallurgy and Equity interests&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Indirect interest in affiliates: equity method&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Ventos da Lagoa Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdaLagoaEnergiaSAMember_ztTOxXZdjlf4" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdaLagoaEnergiaSAMember_zyXd4zgokkHh" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Jaguari Energ&#xe9;tica S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JaguariEnergeticaSAMember_zWKth2OpOIQ1" title="Proportion of ownership interest in subsidiary"&gt;10.50&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JaguariEnergeticaSAMember_z2TRM35FxD9f" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Chapecoense Gera&#xe7;&#xe3;o S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ChapecoenseGeracaoSAMember_zivlIY5OXQwj" title="Proportion of ownership interest in subsidiary"&gt;9.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ChapecoenseGeracaoSAMember_zztcMqHEnPbj" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Parques E&#xf3;licos Palmares S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ParquesEolicosPalmaresSAMember_zdqgXuwdHjMb" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ParquesEolicosPalmaresSAMember_zrvVsojw7xNb" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Ventos do Litoral Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoLitoralEnergiaSAMember_zcgr6kjL2Q84" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoLitoralEnergiaSAMember_zbwx1VYgwVp3" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Ventos dos &#xed;ndios Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdosIndiosEnergiaSAMember_zz0iMVDTgFr2" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdosIndiosEnergiaSAMember_zDRN0D5DKweg" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Companhia Energ&#xe9;tica Rio das Antas - Ceran&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaRiodasAntasCeranMember_zZHzQlNrZWH" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaRiodasAntasCeranMember_znKVEmUyjl18" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Ventos do Sul S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoSulSAMember_zNChhTn1Ksli" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoSulSAMember_z9KtePb5WxJ9" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Foz Chapec&#xf3; Energia S.A.&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FozChapecoEnergiaSAMember_zoAbxSnpUmu3" title="Proportion of ownership interest in subsidiary"&gt;10.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FozChapecoEnergiaSAMember_zwyJxExQVHya" title="Description of nature of entity's operations and principal activities"&gt;Electric power generation&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Exclusive funds: full consolidation&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Diplic II&#160;&#160;- Private credit balanced mutual fund&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember_zztAbJDffeh8" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember_zDJm1FWiBsI6" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities"&gt;Investment fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Caixa V&#xe9;rtice - Private credit balanced mutual fund&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember_zVeLdJ502u4" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember_zvaBkAiQFMFd" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities"&gt;Investment fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;VR1 - Private credit balanced mutual fund&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember_zwXPjamEwxmb" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember_zip5m9CaxUsc" title="Proportion of ownership interest in subsidiary"&gt;100.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities"&gt;Investment fund&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zAOYbHv04kz2" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F14_zH6YGXbpAFyg" style="text-align: justify"&gt;Dormant companies.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_z00trp2PoeNf" style="width: 15pt; text-align: right"&gt;1&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F10_zTFXZdv0VcPc" style="text-align: justify"&gt;- CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Sider&#xfa;rgicos S.L. on August 02, 2022&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zS9sNp3WGWKe" style="width: 15pt; text-align: right"&gt;2&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F12_zn01m3riXbL4" style="text-align: justify"&gt;- Elizabeth Minera&#xe7;&#xe3;o was incorporated by CSN Cimentos S/A on April 30, 2022.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfConsolidatedEntitiesInformationTableTextBlock>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNIslandsVIICorpMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNIslandsVIICorpMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNIslandsVIICorpMember">Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNInovaVenturesMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNInovaVenturesMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNInovaVenturesMember">Equity interests and Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNIslandsXIICorpMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNIslandsXIICorpMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNIslandsXIICorpMember">Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNSteelSLUMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNSteelSLUMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNSteelSLUMember">Equity interests and Financial transactions</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_TdBBSAMember"
      decimals="INF"
      id="Fact002458"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_TdBBSAMember"
      decimals="INF"
      id="Fact002460"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
      contextRef="From2022-01-012022-12-31_custom_TdBBSAMember"
      id="Fact002462">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_SepetibaTeconSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_SepetibaTeconSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_SepetibaTeconSAMember">Port services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_MineriosNacionalSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_MineriosNacionalSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_MineriosNacionalSAMember">Mining and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaFlorestaldoBrasilMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CompanhiaFlorestaldoBrasilMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaFlorestaldoBrasilMember">Reforestation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_EstanhoDeRondoniaSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_EstanhoDeRondoniaSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_EstanhoDeRondoniaSAMember">Tin Mining</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaMetalurgicaPradaMember"
      decimals="INF"
      unitRef="Pure">0.9990</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CompanhiaMetalurgicaPradaMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaMetalurgicaPradaMember">Manufacture of containers and distribution of steel products</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNMineracaoSAMember"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNMineracaoSAMember"
      decimals="INF"
      unitRef="Pure">0.7824</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNMineracaoSAMember">Mining</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNEnergiaSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNEnergiaSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNEnergiaSAMember">Sale of electric power</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_FTLFerroviaTransnordestinaLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.9271</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_FTLFerroviaTransnordestinaLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.9271</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_FTLFerroviaTransnordestinaLogisticaSAMember">Railroad logistics</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_NordesteLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_NordesteLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_NordesteLogisticaSAMember">Port services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNInovaLtdMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNInovaLtdMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNInovaLtdMember">Advisory and implementation of new development projec</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember">Equity interests and product sales and iron ore</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNCimentosSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNCimentosSAMember">Manufacturing and sale of cement</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_BerkeleyParticipacoesEEmpreendimentosSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_BerkeleyParticipacoesEEmpreendimentosSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_BerkeleyParticipacoesEEmpreendimentosSAMember">Electric power generation and equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNInovaSolucoesSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNInovaSolucoesSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNInovaSolucoesSAMember">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesIMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNParticipacoesIMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesIMember">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CirculaMaisServicosDeIntermediacaoComercialSAMember"
      decimals="INF"
      unitRef="Pure">0.0001</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CirculaMaisServicosDeIntermediacaoComercialSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CirculaMaisServicosDeIntermediacaoComercialSAMember">Commercial intermediation for the purchase and sale of assets and materials in general</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesIIIMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNParticipacoesIIIMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesIIIMember">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesIVMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNParticipacoesIVMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesIVMember">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesVMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNParticipacoesVMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNParticipacoesVMember">Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_LusosiderProjectosSiderurgicosSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_LusosiderProjectosSiderurgicosSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_LusosiderProjectosSiderurgicosSAMember">Equity interests and product sales</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_LusosiderAcosPlanosSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_LusosiderAcosPlanosSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_LusosiderAcosPlanosSAMember">Steel and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNResourcesSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNResourcesSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNResourcesSAMember">Financial transactions and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaBrasileiraDeLatasMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CompanhiaBrasileiraDeLatasMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaBrasileiraDeLatasMember">Sale of cans and containers in general and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaDeEmbalagensMetalicasMMSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CompanhiaDeEmbalagensMetalicasMMSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaDeEmbalagensMetalicasMMSAMember">Production and sale of cans and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaDeEmbalagensMetalicasMTMMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CompanhiaDeEmbalagensMetalicasMTMMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaDeEmbalagensMetalicasMTMMember">Production and sale of cans and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNSteelHoldings1SLUMember"
      decimals="INF"
      id="Fact002614"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
      contextRef="From2022-01-012022-12-31_custom_CSNSteelHoldings1SLUMember"
      id="Fact002616">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNProductosSiderurgicosSLMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNProductosSiderurgicosSLMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNProductosSiderurgicosSLMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_StalhwerkThuringenGmbHMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_StalhwerkThuringenGmbHMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_StalhwerkThuringenGmbHMember">Production and sale of long steel and related activities</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNSteelSectionsPolskaSpZooMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNSteelSectionsPolskaSpZooMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNSteelSectionsPolskaSpZooMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNMiningHoldingSLUMember"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNMiningHoldingSLUMember"
      decimals="INF"
      unitRef="Pure">0.7824</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNMiningHoldingSLUMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNMiningGmbHMember"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNMiningGmbHMember"
      decimals="INF"
      unitRef="Pure">0.7824</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNMiningGmbHMember">Financial transactions, product sales and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNMiningAsiaLimitedMember"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNMiningAsiaLimitedMember"
      decimals="INF"
      unitRef="Pure">0.7824</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNMiningAsiaLimitedMember">Commercial representation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_LusosiderIbericaSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_LusosiderIbericaSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_LusosiderIbericaSAMember">Steel, commercial and industrial activities and equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNMiningPortugalUnipessoalLdaMember"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNMiningPortugalUnipessoalLdaMember"
      decimals="INF"
      unitRef="Pure">0.7824</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNMiningPortugalUnipessoalLdaMember">Commercial and representation of products</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaSiderurgicaNacionalLLCMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CompanhiaSiderurgicaNacionalLLCMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaSiderurgicaNacionalLLCMember">Import and distribution/resale of products</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosSAMember"
      decimals="INF"
      unitRef="Pure">0.9998</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_ElizabethCimentosSAMember"
      decimals="INF"
      unitRef="Pure">0.9998</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_ElizabethCimentosSAMember">Manufacturing and sale of cement</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_ElizabethMineracaoLtdaMember"
      decimals="INF"
      id="Fact002678"
      unitRef="Pure">0.9996</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
      contextRef="From2022-01-012022-12-31_custom_ElizabethMineracaoLtdaMember"
      id="Fact002680">Mining</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_SantaAnaEnergeticaSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_SantaAnaEnergeticaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_TopazioEnergeticaSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_TopazioEnergeticaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_BrasilCentralEnergiaLtdaMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_BrasilCentralEnergiaLtdaMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CirculaMaisServicoDeIntermediacaoComercialSAMember"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CirculaMaisServicoDeIntermediacaoComercialSAMember">Commercial intermediation for the purchase and sale of assets and materials in general</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203032062"
      decimals="INF"
      unitRef="Pure">0.9999</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203032062">Manufacturing and sale of cement</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_MetalgraficaIguacuSAMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_MetalgraficaIguacuSAMember">Metal packaging manufacturing</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember203032093"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaChapecoMember203032093">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember"
      decimals="INF"
      unitRef="Pure">0.9896</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdeVeraCruzSAMember"
      decimals="INF"
      unitRef="Pure">0.9895</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdeVeraCruzSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdeCurupiraSAMember"
      decimals="INF"
      unitRef="Pure">0.9895</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdeCurupiraSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdePovoNovoSAMember"
      decimals="INF"
      unitRef="Pure">0.9895</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdePovoNovoSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_ItaEnergeticaSAMember"
      decimals="INF"
      unitRef="Pure">0.4875</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_ItaEnergeticaSAMember"
      decimals="INF"
      unitRef="Pure">0.4875</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_ItaEnergeticaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_ConsorcioDaUsinaHidreletricaDeIgarapavaMember"
      decimals="INF"
      unitRef="Pure">0.1792</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_ConsorcioDaUsinaHidreletricaDeIgarapavaMember"
      decimals="INF"
      unitRef="Pure">0.1792</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_ConsorcioDaUsinaHidreletricaDeIgarapavaMember">Electric power consortium</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.1864</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.1864</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSAMember">Railroad transportation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_AcerosDelOrinocoSAMember"
      decimals="INF"
      id="Fact002744"
      unitRef="Pure">0.3182</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_AcerosDelOrinocoSAMember"
      decimals="INF"
      id="Fact002746"
      unitRef="Pure">0.3182</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
      contextRef="From2022-01-012022-12-31_custom_AcerosDelOrinocoSAMember"
      id="Fact002748">Dormant company</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.4726</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="INF"
      unitRef="Pure">0.4726</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember">Railroad logistics</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember"
      decimals="INF"
      unitRef="Pure">0.5000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember"
      decimals="INF"
      unitRef="Pure">0.5000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_EquimacSAMember">Rental of commercial and industrial machinery and equipment</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA1Member"
      decimals="INF"
      unitRef="Pure">0.1486</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA1Member"
      decimals="INF"
      unitRef="Pure">0.1458</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA1Member">Railroad transportation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_ArvediMetalferDoBrasilSAMember"
      decimals="INF"
      unitRef="Pure">0.2000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_ArvediMetalferDoBrasilSAMember"
      decimals="INF"
      unitRef="Pure">0.2000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_ArvediMetalferDoBrasilSAMember">Metallurgy and Equity interests</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdaLagoaEnergiaSAMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdaLagoaEnergiaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_JaguariEnergeticaSAMember"
      decimals="INF"
      unitRef="Pure">0.1050</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_JaguariEnergeticaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_ChapecoenseGeracaoSAMember"
      decimals="INF"
      unitRef="Pure">0.0900</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_ChapecoenseGeracaoSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_ParquesEolicosPalmaresSAMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_ParquesEolicosPalmaresSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdoLitoralEnergiaSAMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdoLitoralEnergiaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdosIndiosEnergiaSAMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdosIndiosEnergiaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaRiodasAntasCeranMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CompanhiaEnergeticaRiodasAntasCeranMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VentosdoSulSAMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VentosdoSulSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_FozChapecoEnergiaSAMember"
      decimals="INF"
      unitRef="Pure">0.1000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_FozChapecoEnergiaSAMember">Electric power generation</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_DiplicIIPrivateCreditBalancedMutualFundMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_DiplicIIPrivateCreditBalancedMutualFundMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_DiplicIIPrivateCreditBalancedMutualFundMember">Investment fund</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CaixaVerticePrivateCreditBalancedMutualFundMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CaixaVerticePrivateCreditBalancedMutualFundMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_CaixaVerticePrivateCreditBalancedMutualFundMember">Investment fund</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_VR1PrivateCreditBalancedMutualFundMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_VR1PrivateCreditBalancedMutualFundMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities contextRef="From2022-01-012022-12-31_custom_VR1PrivateCreditBalancedMutualFundMember">Investment fund</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <sid:SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock_pn3n3_zr5InZY9Z691" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span style="display: none"&gt;&lt;span id="xdx_8BC_zXaYK4H71i05"&gt;Schedule
of  changes in investments, joint ventures, joint operations, associates and other investments&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 38%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Companies&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Opening balance on 12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Capital increase&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Dividends&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equity Income&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Comprehensive income&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Final balance on 12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Investments under the equity method&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Joint-venture, Joint-operation and Affiliate&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;MRS Logistica&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z4fQGuMJoGX6" style="text-align: right" title="Investments, opening balance"&gt;1,806,542&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zIqfcrR2y9Kf" style="text-align: right" title="Dividends"&gt;&#160;&#160;(77,403)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zf8YKsIDaoQj" style="text-align: right" title="Equity Income"&gt;&#160;&#160;325,800&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z7gdwHGVnxq5" style="text-align: right" title="Comprehensive income"&gt;(146)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zQasAHQIB9Wb" style="text-align: right" title="Others"&gt;105&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z1CjClE5109a" style="text-align: right" title="Investments, final balance"&gt;2,054,898&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Fair Value MRS&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSMember_z6E8BAhZ3sDb" style="text-align: right" title="Investments, opening balance"&gt;480,622&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSMember_z7YE6qblaPv6" style="text-align: right" title="Investments, final balance"&gt;480,622&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fair Value MRS amortization&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zJWpKktQIAT2" style="text-align: right" title="Investments, opening balance"&gt;(70,481)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zFzW7JXrn3Mk" style="text-align: right" title="Equity Income"&gt;(11,744)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zRabrJpRQm96" style="text-align: right" title="Investments, final balance"&gt;&#160;(82,225)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Transnordestina Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z4aonGibxwq9" style="text-align: right" title="Investments, opening balance"&gt;1,114,232&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zkHhU8mcOkf2" style="text-align: right" title="Capital increase"&gt;&#160;&#160;100,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7u19LJZnczi" style="text-align: right" title="Equity Income"&gt;(29,307)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zpfuH162ZYul" style="text-align: right" title="Others"&gt;&#160;&#160;(411)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zJ8LdkmFgWD4" style="text-align: right" title="Investments, final balance"&gt;1,184,514&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fair Value -Transnordestina (*)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_zwC5Q8XUKU91" style="text-align: right" title="Investments, opening balance"&gt;271,117&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_zOpDOP1LFd5k" style="text-align: right" title="Others"&gt;387,989&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_z8uUSaPWgTT7" style="text-align: right" title="Investments, final balance"&gt;659,106&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Arvedi Metalfer do Brasil (affiliate)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zbBhNVGNI6jh" style="text-align: right" title="Investments, opening balance"&gt;&#160;21,541&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zW8Zy46OtWSb" style="text-align: right" title="Equity Income"&gt;4,702&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zm6x2oV899Nk" style="text-align: right" title="Others"&gt;&#160;&#160;(461)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_z13IszE6szO" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;25,782&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Equimac S.A&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zuL73KgDtoSg" style="text-align: right" title="Investments, opening balance"&gt;8,428&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zVF9yO1CCQD2" style="text-align: right" title="Capital increase"&gt;&#160;&#160;5,079&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zoFRtxHrfZdj" style="text-align: right" title="Equity Income"&gt;3,936&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_z2iVeroc73Wk" style="text-align: right" title="Comprehensive income"&gt;&#160;140&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zpfej0tLkNBh" style="text-align: right" title="Others"&gt;899&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zyUGb8HPFlT1" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;18,482&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Indirect interest in affiliates - CEEE-G&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_zM9J1eL3WJTe" style="color: White; text-align: right" title="Investments, opening balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2892"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_z8nXIlrQv0nl" style="text-align: right" title="Others"&gt;216,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_zMTp9NpDYyK6" style="text-align: right" title="Investments, final balance"&gt;216,307&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fair Value indirect participation CEEE-G &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_z3frtKATJsnh" style="text-align: right" title="Investments, opening balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2898"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_zqb7q71Wu0bi" style="text-align: right" title="Others"&gt;359,024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_zdQg6g0Wqt9f" style="text-align: right" title="Investments, final balance"&gt;359,024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Fair Value amortization indirect participation CEEE-G&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zXEBfcre2cSl" style="color: White; text-align: right" title="Investments, opening balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2904"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zCYVD6Rl68Uc" style="text-align: right" title="Equity Income"&gt;(25,889)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zNwZ2ejJLosl" style="text-align: right" title="Investments, final balance"&gt;&#160;(25,889)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231_zWDzAhO79e3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, opening balance"&gt;3,632,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231_zzicvqvyNUN2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Capital increase"&gt;&#160;&#160;105,079&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231_zvXix0eJ9Spj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Dividends"&gt;&#160;&#160;(77,403)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231_zxW01yJTBQ07" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity Income"&gt;&#160;&#160;267,498&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231_zfpShOxL0tZg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Comprehensive income"&gt;(6)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OthersInvestments_pn3n3_c20220101__20221231_ztFgGnw6TRLa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Others"&gt;963,452&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231_zuFFnyyQRZyb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, final balance"&gt;4,890,621&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Equity interests evaluated by the cost method &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_zV3ttavtplM2" style="text-align: right" title="Investments, opening balance"&gt;&#160;27,041&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_z9XmwO2IVd9f" style="text-align: right" title="Capital increase"&gt;14,052&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_zAszJRK4eYzg" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;41,093&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Investments at fair value through profit or loss (note 14)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_zoj0cj1TcD31" style="text-align: right" title="Investments, opening balance"&gt;190,320&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_z2hc3zMZqaga" style="text-align: right" title="Others"&gt;&#160;(95,620)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_zofSoppgZrHc" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;94,700&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zrKylwVNTv8f" style="text-align: right" title="Investments, opening balance"&gt;285&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zVFNymvzoZl" style="text-align: right" title="Others"&gt;&#160;&#160;33,303&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zswTFCm4a6W2" style="text-align: right" title="Investments, final balance"&gt;&#160;&#160;33,588&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Other participations&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zIck9mqb1xik" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, opening balance"&gt;217,646&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zH9rYv3soChf" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Capital increase"&gt;14,052&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zVqK1DfoB924" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Others"&gt;&#160;(62,317)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zzpusKdkTPMg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, final balance"&gt;169,381&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total shareholdings&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zTvUrfJO99a5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Investments, opening balance"&gt;3,849,647&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zZgRoYypLLli" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Capital increase"&gt;&#160;&#160;119,131&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zIMCEZo0ljyj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Dividends"&gt;&#160;&#160;(77,403)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zCctyHAXGAMj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity Income"&gt;&#160;&#160;267,498&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zM4bU1iYhmK2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Comprehensive income"&gt;(6)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zgKEZT1P7NHg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Others"&gt;901,135&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_z0ewivyeqgG5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Investments, final balance"&gt;5,060,002&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;Classification of investments in the balance sheet&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Equity interests&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherEquityInterest_iI_pn3n3_c20211231_zQW3TWbOL768" style="text-align: right" title="Equity interests"&gt;3,849,647&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231_zXjNLcoIk7y" style="text-align: right" title="Equity interests"&gt;5,060,002&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Investment Property&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--InvestmentProperty_iI_pn3n3_c20211231_zatzGVVqWK27" style="border-bottom: Black 0.5pt solid; text-align: right" title="Investment Property"&gt;162,181&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--InvestmentProperty_iI_pn3n3_c20221231_z14e3uTbGmoi" style="border-bottom: Black 0.5pt solid; text-align: right" title="Investment Property"&gt;159,080&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total investments in the asset&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--InvestmentAccountedForUsingEquityMethod_iI_pn3n3_c20211231_z4FbAuLsIagl" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Total investments in the asset"&gt;4,011,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--InvestmentAccountedForUsingEquityMethod_iI_pn3n3_c20221231_zNEtkxQzOacg" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Total investments in the asset"&gt;5,219,082&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F09_zHBNlLe5898a" style="width: 0.25in; text-align: left"&gt;(*)&lt;/td&gt;&lt;td id="xdx_F10_z3T89fkBh7x8" style="text-align: justify"&gt;In 2022, the Company performed an impairment test of the joint venture Transnordestina Logistica
S.A. and reversed the impairment of Fair Value of R$&lt;span id="xdx_901_ecustom--ImpairmentOfFairValue_pn3n3_c20220101__20221231_zXCM2LnAQ7da" title="Impairment of Fair Value"&gt;387,989&lt;/span&gt;. See details of the impairment test in note 10.e.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span id="xdx_F01_znjCfANStEac" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F14_z3IC6ptUywGa" style="font-family: Arial, Helvetica, Sans-Serif"&gt;As of December 31, 2022, the balance of R$ &lt;span id="xdx_901_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pn3n3_c20221231_z8lwqrqH9mtc" title="Fair value acquisition"&gt;359,024&lt;/span&gt;
refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td id="xdx_F04_zGgNC1vtIF32" style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1B_zK6WZkJRJGa7" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In 2021 and 2022, through CSN Inova Ventures,
strategic investments were made in startups, namely: Alinea Health Holdings Ltda. I. Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1
Energy, Traive INC., OICO Holdings and Clarke Software;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_MRSLogisticaMember"
      decimals="-3"
      unitRef="BRL">1806542000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:DividendsInInvestment
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaMember"
      decimals="-3"
      unitRef="BRL">-77403000</sid:DividendsInInvestment>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaMember"
      decimals="-3"
      unitRef="BRL">325800000</sid:EquityIncomeInvestments>
    <sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaMember"
      decimals="-3"
      unitRef="BRL">-146000</sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaMember"
      decimals="-3"
      unitRef="BRL">105000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_MRSLogisticaMember"
      decimals="-3"
      unitRef="BRL">2054898000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_FairValueMRSMember"
      decimals="-3"
      unitRef="BRL">480622000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_FairValueMRSMember"
      decimals="-3"
      unitRef="BRL">480622000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_FairValueMRSAmortizationMember"
      decimals="-3"
      unitRef="BRL">-70481000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_FairValueMRSAmortizationMember"
      decimals="-3"
      unitRef="BRL">-11744000</sid:EquityIncomeInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_FairValueMRSAmortizationMember"
      decimals="-3"
      unitRef="BRL">-82225000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1114232000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:CapitalIncreaseInInvestments
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">100000000</sid:CapitalIncreaseInInvestments>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">-29307000</sid:EquityIncomeInvestments>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">-411000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1184514000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_FairValueTransnordestinaMember"
      decimals="-3"
      id="Fact002866"
      unitRef="BRL">271117000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_FairValueTransnordestinaMember"
      decimals="-3"
      id="Fact002868"
      unitRef="BRL">387989000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_FairValueTransnordestinaMember"
      decimals="-3"
      id="Fact002870"
      unitRef="BRL">659106000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_ArvediMetalferdoBrasilMember"
      decimals="-3"
      unitRef="BRL">21541000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_ArvediMetalferdoBrasilMember"
      decimals="-3"
      unitRef="BRL">4702000</sid:EquityIncomeInvestments>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_ArvediMetalferdoBrasilMember"
      decimals="-3"
      unitRef="BRL">-461000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_ArvediMetalferdoBrasilMember"
      decimals="-3"
      unitRef="BRL">25782000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">8428000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:CapitalIncreaseInInvestments
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">5079000</sid:CapitalIncreaseInInvestments>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">3936000</sid:EquityIncomeInvestments>
    <sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">140000</sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">899000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">18482000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_IndirectInterestInAffiliatesCEEEGMember"
      decimals="-3"
      unitRef="BRL">216307000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_IndirectInterestInAffiliatesCEEEGMember"
      decimals="-3"
      unitRef="BRL">216307000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_FairValueIndirectParticipationCEEEGMember"
      decimals="-3"
      id="Fact002900"
      unitRef="BRL">359024000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_FairValueIndirectParticipationCEEEGMember"
      decimals="-3"
      id="Fact002902"
      unitRef="BRL">359024000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_FairValueAmortizationIndirectParticipationCEEEGMember"
      decimals="-3"
      unitRef="BRL">-25889000</sid:EquityIncomeInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_FairValueAmortizationIndirectParticipationCEEEGMember"
      decimals="-3"
      unitRef="BRL">-25889000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3632001000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:CapitalIncreaseInInvestments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">105079000</sid:CapitalIncreaseInInvestments>
    <sid:DividendsInInvestment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-77403000</sid:DividendsInInvestment>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">267498000</sid:EquityIncomeInvestments>
    <sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-6000</sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome>
    <sid:OthersInvestments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">963452000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4890621000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_EquityInterestsEvaluatedByTheCostMethodMember"
      decimals="-3"
      id="Fact002924"
      unitRef="BRL">27041000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:CapitalIncreaseInInvestments
      contextRef="From2022-01-012022-12-31_custom_EquityInterestsEvaluatedByTheCostMethodMember"
      decimals="-3"
      id="Fact002926"
      unitRef="BRL">14052000</sid:CapitalIncreaseInInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_EquityInterestsEvaluatedByTheCostMethodMember"
      decimals="-3"
      id="Fact002928"
      unitRef="BRL">41093000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_InvestmentsAtFairValueThroughProfitOrLossMember"
      decimals="-3"
      unitRef="BRL">190320000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_InvestmentsAtFairValueThroughProfitOrLossMember"
      decimals="-3"
      unitRef="BRL">-95620000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_InvestmentsAtFairValueThroughProfitOrLossMember"
      decimals="-3"
      unitRef="BRL">94700000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">285000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">33303000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">33588000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_OtherParticipationsMember"
      decimals="-3"
      unitRef="BRL">217646000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:CapitalIncreaseInInvestments
      contextRef="From2022-01-012022-12-31_custom_OtherParticipationsMember"
      decimals="-3"
      unitRef="BRL">14052000</sid:CapitalIncreaseInInvestments>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_OtherParticipationsMember"
      decimals="-3"
      unitRef="BRL">-62317000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_OtherParticipationsMember"
      decimals="-3"
      unitRef="BRL">169381000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2021-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">3849647000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <sid:CapitalIncreaseInInvestments
      contextRef="From2022-01-012022-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">119131000</sid:CapitalIncreaseInInvestments>
    <sid:DividendsInInvestment
      contextRef="From2022-01-012022-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">-77403000</sid:DividendsInInvestment>
    <sid:EquityIncomeInvestments
      contextRef="From2022-01-012022-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">267498000</sid:EquityIncomeInvestments>
    <sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome
      contextRef="From2022-01-012022-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">-6000</sid:ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome>
    <sid:OthersInvestments
      contextRef="From2022-01-012022-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">901135000</sid:OthersInvestments>
    <sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
      contextRef="AsOf2022-12-31_custom_TotalShareholdingsMember"
      decimals="-3"
      unitRef="BRL">5060002000</sid:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods>
    <ifrs-full:OtherEquityInterest contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3849647000</ifrs-full:OtherEquityInterest>
    <ifrs-full:OtherEquityInterest contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5060002000</ifrs-full:OtherEquityInterest>
    <ifrs-full:InvestmentProperty contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">162181000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">159080000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentAccountedForUsingEquityMethod contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4011828000</ifrs-full:InvestmentAccountedForUsingEquityMethod>
    <ifrs-full:InvestmentAccountedForUsingEquityMethod contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5219082000</ifrs-full:InvestmentAccountedForUsingEquityMethod>
    <sid:ImpairmentOfFairValue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">387989000</sid:ImpairmentOfFairValue>
    <ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">359024000</ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred>
    <sid:SummaryOfEquityInResultsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfEquityInResultsTableTextBlock_pn3n3_zQF2fEexQeeb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B0_zqB5JSNw0UQ7" style="display: none"&gt;Schedule
of equity in results&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right; width: 67%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-weight: bold; width: 16%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Equity in results of affiliated companies&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;MRS Log&#xed;stica S.A.&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;325,800&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MRSLogisticaSAMember_zTl66nDNvwb8" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;260,622&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Transnordestina&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;(29,307)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--TransnordestinaLogisticaSAMember_zOXoh5WWnTo" style="text-align: right" title="Equity in results of affiliated companies"&gt;(45,870)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Arvedi Metalfer do Brasil&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ArvediMetalferDoBrasilSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;4,702&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ArvediMetalferDoBrasilSAMember_z2A3aAJaSjE4" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;3,265&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Equimac S.A&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;3,936&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--EquimacSAMember_zGmqEOXiOvW8" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;(608)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Fair Value Amortization&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--CategoriesOfFinancialAssetsAxis__custom--AmortizatedAtFairValueInvestmentInMRSMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"&gt;(37,633)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfFinancialAssetsAxis__custom--AmortizatedAtFairValueInvestmentInMRSMember_zTUhRgzBH0K9" style="text-align: right" title="Equity in results of affiliated companies"&gt;(11,747)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;267,498&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231_zpXvyMwYoBN" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;205,662&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Other adjustments&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cost of sales&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--EliminationsToCostOfSale_c20220101__20221231_pn3n3" style="text-align: right" title="Eliminations to cost of sale"&gt;(80,006)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EliminationsToCostOfSale_pn3n3_c20210101__20211231_zJQBD0kqyQLl" style="text-align: right" title="Eliminations to cost of sale"&gt;(62,982)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;To taxes&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EliminationsToTaxes_c20220101__20221231_pn3n3" style="text-align: right" title="Eliminations to taxes"&gt;&#160;27,202&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EliminationsToTaxes_pn3n3_c20210101__20211231_zfo5nBrGp5q6" style="text-align: right" title="Eliminations to taxes"&gt;&#160;21,414&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--EquityInResultsOfAffiliatedCompaniesOther_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--OtherInvestmentMember_pn3n3" style="text-align: right" title="Equity in result of affiliated companies other"&gt;&#160;23,223&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EquityInResultsOfAffiliatedCompaniesOther_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--OtherInvestmentMember_zWRMxTkB1Gy3" style="text-align: right" title="Equity in result of affiliated companies other"&gt;&#160;18,410&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Equity in results&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityInResults_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity in results"&gt;&#160;&#160;237,917&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResults_pn3n3_c20210101__20211231_zvcmB3frf4mk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity in results"&gt;&#160;&#160;182,504&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfEquityInResultsTableTextBlock>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSAMember203034140"
      decimals="-3"
      unitRef="BRL">325800000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSAMember203034156"
      decimals="-3"
      unitRef="BRL">260622000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203034171"
      decimals="-3"
      unitRef="BRL">-29307000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203034187"
      decimals="-3"
      unitRef="BRL">-45870000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2022-01-012022-12-31_custom_ArvediMetalferDoBrasilSAMember203034187"
      decimals="-3"
      unitRef="BRL">4702000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2021-01-012021-12-31_custom_ArvediMetalferDoBrasilSAMember203034203"
      decimals="-3"
      unitRef="BRL">3265000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203034218"
      decimals="-3"
      unitRef="BRL">3936000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203034218"
      decimals="-3"
      unitRef="BRL">-608000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2022-01-012022-12-31_custom_AmortizatedAtFairValueInvestmentInMRSMember"
      decimals="-3"
      unitRef="BRL">-37633000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2021-01-012021-12-31_custom_AmortizatedAtFairValueInvestmentInMRSMember"
      decimals="-3"
      unitRef="BRL">-11747000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">267498000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EquityInResultsOfAffiliatedCompanies
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">205662000</sid:EquityInResultsOfAffiliatedCompanies>
    <sid:EliminationsToCostOfSale
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-80006000</sid:EliminationsToCostOfSale>
    <sid:EliminationsToCostOfSale
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-62982000</sid:EliminationsToCostOfSale>
    <sid:EliminationsToTaxes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">27202000</sid:EliminationsToTaxes>
    <sid:EliminationsToTaxes
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">21414000</sid:EliminationsToTaxes>
    <sid:EquityInResultsOfAffiliatedCompaniesOther
      contextRef="From2022-01-012022-12-31_custom_OtherInvestmentMember"
      decimals="-3"
      unitRef="BRL">23223000</sid:EquityInResultsOfAffiliatedCompaniesOther>
    <sid:EquityInResultsOfAffiliatedCompaniesOther
      contextRef="From2021-01-012021-12-31_custom_OtherInvestmentMember"
      decimals="-3"
      unitRef="BRL">18410000</sid:EquityInResultsOfAffiliatedCompaniesOther>
    <sid:EquityInResults
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">237917000</sid:EquityInResults>
    <sid:EquityInResults
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">182504000</sid:EquityInResults>
    <sid:AdvancesForFutureCapital
      contextRef="From2021-03-012021-03-23_custom_FTLFerroviaTransnordestinaLogisticaSAMember_ifrs-full_BottomOfRangeMember"
      decimals="-6"
      unitRef="BRL">10860000000</sid:AdvancesForFutureCapital>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-03-012021-03-23_custom_FTLFerroviaTransnordestinaLogisticaSAMember_ifrs-full_BottomOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.9238</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-03-012021-03-23_custom_FTLFerroviaTransnordestinaLogisticaSAMember_ifrs-full_TopOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.9271</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
      contextRef="From2021-03-012021-03-23_custom_FTLFerroviaTransnordestinaLogisticaSAMember_ifrs-full_BottomOfRangeMember"
      decimals="-6"
      unitRef="BRL">29000000</ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax>
    <sid:StakePercentage
      contextRef="From2022-10-012022-10-21"
      decimals="INF"
      unitRef="Pure">0.6623</sid:StakePercentage>
    <sid:StakePercentage
      contextRef="From2022-12-012022-12-15"
      decimals="INF"
      unitRef="Pure">0.3273</sid:StakePercentage>
    <sid:StakePercentage
      contextRef="From2022-01-012022-12-31_custom_CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember203034562"
      decimals="INF"
      unitRef="Pure">0.9999</sid:StakePercentage>
    <sid:StakePercentage
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203023765"
      decimals="INF"
      unitRef="Pure">0.9999</sid:StakePercentage>
    <sid:PrimaryDistributionNumberOfSharesSoldByCsn
      contextRef="From2021-02-012021-02-17_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Shares">161189078</sid:PrimaryDistributionNumberOfSharesSoldByCsn>
    <sid:SecondaryDistributionNumberOfSharesSoldByCsn
      contextRef="From2021-02-012021-02-17_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Shares">422961066</sid:SecondaryDistributionNumberOfSharesSoldByCsn>
    <sid:SecondaryDistributionNumberOfSharesSoldByCsn
      contextRef="From2021-02-012021-02-17"
      decimals="INF"
      unitRef="Shares">372749743</sid:SecondaryDistributionNumberOfSharesSoldByCsn>
    <ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding
      contextRef="From2021-02-012021-02-17_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Shares">50211323</ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding>
    <sid:PricePerShare
      contextRef="From2021-02-012021-02-17_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="BRLPShares">8.50</sid:PricePerShare>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-01-012021-12-31_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Pure">0.7824</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2022-01-012022-12-31_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Pure">0.7975</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2022-12-31_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Shares">161189078</ifrs-full:NumberOfSharesIssued>
    <sid:NumberOfValueIssued
      contextRef="AsOf2022-12-31_custom_CSNMineracaoMember"
      decimals="-3"
      unitRef="BRL">1370107000</sid:NumberOfValueIssued>
    <sid:TransactionCosts
      contextRef="From2022-01-012022-12-31_custom_CSNMineracaoMember203034812"
      decimals="-3"
      unitRef="BRL">1347862000</sid:TransactionCosts>
    <ifrs-full:AdjustedWeightedAverageShares
      contextRef="From2022-01-012022-12-31_custom_CSNMineracaoMember203034812"
      decimals="INF"
      unitRef="Shares">161189078</ifrs-full:AdjustedWeightedAverageShares>
    <sid:ScheduleOfPrimaryDistributionOfSharesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfPrimaryDistributionOfSharesTableTextBlock_pn3n3_zUdAmg7LvZ5h" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;span id="xdx_8B7_z0YNbr9f6tzc" style="display: none"&gt;Schedule
of primary distribution of shares&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_499_20220101__20221231_zjSBERsbNG19" style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_ecustom--GainOnParticipationInTheCapitalIncrease_zY1EkfvBwur7" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif; width: 86%"&gt;Gain on participation in the capital increase&lt;/td&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 14%"&gt;&#160;1,060,530&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--LossDueToDilutionOfParticipationWithIssueOfNewShares_z6h9bW0lZcui" style="vertical-align: bottom"&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif"&gt;Loss due to dilution of participation with issue of new shares&lt;/td&gt;
    &lt;td style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&#160;&#160;(231,044)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--EquityAdjustmentByDilutionOfSharePercentage_z9GxGrQVaFi1" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 8pt Arial, Helvetica, Sans-Serif"&gt;Equity adjustment by dilution of share percentage&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font: 8pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;(7,393)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--GainsLossesArisingFromSaleAndLeasebackTransactions_zfMo6vp10wIb" style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font: bold 8pt Arial, Helvetica, Sans-Serif"&gt;Net gain from the transaction&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;822,093&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfPrimaryDistributionOfSharesTableTextBlock>
    <sid:GainOnParticipationInTheCapitalIncrease
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1060530000</sid:GainOnParticipationInTheCapitalIncrease>
    <sid:LossDueToDilutionOfParticipationWithIssueOfNewShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-231044000</sid:LossDueToDilutionOfParticipationWithIssueOfNewShares>
    <sid:EquityAdjustmentByDilutionOfSharePercentage
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-7393000</sid:EquityAdjustmentByDilutionOfSharePercentage>
    <ifrs-full:GainsLossesArisingFromSaleAndLeasebackTransactions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">822093000</ifrs-full:GainsLossesArisingFromSaleAndLeasebackTransactions>
    <sid:SecondaryDistributionNumberOfSharesSoldByCsn
      contextRef="From2021-03-012021-03-31_custom_CSNMineracaoMember_custom_CommonStockMember"
      decimals="INF"
      unitRef="Shares">50211323</sid:SecondaryDistributionNumberOfSharesSoldByCsn>
    <sid:SecondaryDistributionNumberOfSharesSoldByCsn
      contextRef="From2021-03-012021-03-31"
      decimals="INF"
      unitRef="Shares">377804907</sid:SecondaryDistributionNumberOfSharesSoldByCsn>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="From2021-03-012021-03-31_custom_CSNMineracaoMember"
      decimals="INF"
      unitRef="Pure">0.093</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <sid:NumberOfValueIssued
      contextRef="AsOf2021-03-31_custom_CSNMineracaoMember"
      decimals="-3"
      unitRef="BRL">3211342000</sid:NumberOfValueIssued>
    <sid:TransactionCosts
      contextRef="From2021-03-012021-03-31_custom_CSNMineracaoMember203034968"
      decimals="-3"
      unitRef="BRL">3164612000</sid:TransactionCosts>
    <sid:ScheduleOfSecondaryDistributionOfSharesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfSecondaryDistributionOfSharesTableTextBlock_pn3n3_zdeZaAhEweAl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zLJxEIrgn8el" style="display: none"&gt;Schedule
of Secondary Distribution of shares&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="width: 72%"&gt;Equity in the transaction&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--IncreaseDecreaseThroughTransactionsWithOwnersShares_c20220101__20221231_pdd" style="text-align: right; width: 26%" title="Equity in the transaction"&gt;&#160;9,947,525&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Number of share before initial public offering&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_c20220101__20221231_pdd" style="text-align: right" title="Number of share before initial public offering"&gt;&#160;5,430,057,060&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold"&gt;Cost per share&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DividendsPaidOrdinarySharesPerShare_pid_c20220101__20221231_zGSnQfXkyxw7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cost per share"&gt;&#160;R$&#160;1.83&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Number of shares sold by CSN&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_c20220101__20221231_pdd" style="text-align: right" title="Number of shares sold by CSN"&gt;&#160;377,804,907&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;Price per share&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SecondaryDistributionPricePerShare_pid_c20220101__20221231_zeXL77ewJX29" style="border-bottom: Black 0.5pt solid; text-align: right" title="Price per share"&gt;&#160;R$&#160;8.50&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;(+) Net cash generated in the transaction&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--SecondaryDistributionNetCashGeneratedInTransaction_c20221231_pn3n3" style="font-weight: bold; text-align: right" title="Net cash generated in the transaction"&gt;&#160;3,211,342&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;(-) Transaction cost&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SecondaryDistributionTransactionCost_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Transaction cost"&gt;&#160;&#160;(46,730)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;(=) net cash reveivable (a)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--SecondaryDistributionNetCahsReveivable_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Net cahs reveivable"&gt;&#160;3,164,612&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;(-) Cost of shares&#160;&#160;(b)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--SecondaryDistributionCostOfShares_c20220101__20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cost of shares"&gt;(692,115)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold"&gt;(=) Net gain from the transaction (a)+(b)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--SecondaryDistributionNetGainFromTransaction_c20220101__20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net gain from the transaction"&gt;&#160;2,472,497&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfSecondaryDistributionOfSharesTableTextBlock>
    <sid:IncreaseDecreaseThroughTransactionsWithOwnersShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">9947525</sid:IncreaseDecreaseThroughTransactionsWithOwnersShares>
    <ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">5430057060</ifrs-full:IncreaseDecreaseInNumberOfSharesOutstanding>
    <ifrs-full:DividendsPaidOrdinarySharesPerShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="BRLPShares">1.83</ifrs-full:DividendsPaidOrdinarySharesPerShare>
    <sid:SecondaryDistributionNumberOfSharesSoldByCsn
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">377804907</sid:SecondaryDistributionNumberOfSharesSoldByCsn>
    <sid:SecondaryDistributionPricePerShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="BRLPShares">8.50</sid:SecondaryDistributionPricePerShare>
    <sid:SecondaryDistributionNetCashGeneratedInTransaction contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3211342000</sid:SecondaryDistributionNetCashGeneratedInTransaction>
    <sid:SecondaryDistributionTransactionCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-46730000</sid:SecondaryDistributionTransactionCost>
    <sid:SecondaryDistributionNetCahsReveivable contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3164612000</sid:SecondaryDistributionNetCahsReveivable>
    <sid:SecondaryDistributionCostOfShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-692115000</sid:SecondaryDistributionCostOfShares>
    <sid:SecondaryDistributionNetGainFromTransaction
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2472497000</sid:SecondaryDistributionNetGainFromTransaction>
    <sid:ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock_pn3n3_z89MhdpjSHvl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 5)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_8B1_zyvglx3wgx6k" style="display: none"&gt;Schedule
of share repurchase programs of subsidiary CSN Mineracao&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%"&gt;Program&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Board&#x2019;s Authorization&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Authorized quantity&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"&gt;Program period&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Average buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 13%"&gt;Minimum and maximum buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Number bought back&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Share cancelation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Treasury balance&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;1&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_904_ecustom--BoardsAuthorization_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember" title="Boards authorization"&gt;03/24/2021&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zYLgP98xcL8" style="text-align: right" title="Authorized quantity"&gt;&#160;58,415,015&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_900_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember" title="Description of program period"&gt;from 3/25/2021 to 9/24/2021&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;R$&lt;span id="xdx_909_ecustom--RepurchaseAverageBuybackPrice_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zjqacvu1FAC5" title="Repurchase average buyback price"&gt;6.1451&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;R$&lt;span id="xdx_909_ecustom--MinimumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zrntYgN2qgR6" title="Minimum buyback price"&gt;5.5825&lt;/span&gt; and R$&lt;span id="xdx_906_ecustom--MaximumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zYrrynGEQHDj" title="Maximum buyback price"&gt;6.7176&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--WeightedAverageShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zri7CXhC5Qqc" style="text-align: right" title="Number bought back shares"&gt;&#160;52,940,500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TreasurySharesOne_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zdms99rwFrj6" style="text-align: right" title="Treasury balance"&gt;&#160;&#160;52,940,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;2&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90E_ecustom--BoardsAuthorization_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember" title="Boards authorization"&gt;11/03/2021&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zTOngUIZ68h5" style="text-align: right" title="Authorized quantity"&gt;&#160;53,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_907_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember" title="Description of program period"&gt;from 11/04/2021 to 9/24/2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;R$&lt;span id="xdx_904_ecustom--RepurchaseAverageBuybackPrice_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zNjTl1chm6jh" title="Repurchase average buyback price"&gt;6.1644&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;R$&lt;span id="xdx_909_ecustom--MinimumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zgTHDCMTJOzb" title="Minimum buyback price"&gt;5.0392&lt;/span&gt; and R$&lt;span id="xdx_900_ecustom--MaximumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zMUG4DCyOyo8" title="Maximum buyback price"&gt;6.1208&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--WeightedAverageShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zkte0Tw7NKt6" style="text-align: right" title="Number bought back shares"&gt;&#160;52,466,800&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TreasurySharesOne_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_pn3n3" style="text-align: right" title="Treasury balance"&gt;&#160;105,907,300&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_906_ecustom--BoardsAuthorization_dd_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramsMember_zkNoFW5FgFp2" title="Boards authorization"&gt;05/18/2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Not applicable&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Not applicable&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--CancelationOfShares_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramsMember_zjK1k1ivXW6e" style="text-align: right" title="Cancelation of shares"&gt;105,907,300&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;3&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90A_ecustom--BoardsAuthorization_dd_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zRfDh7sNwTK1" title="Boards authorization"&gt;05/18/2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zj361AU4aCtl" style="text-align: right" title="Authorized quantity"&gt;106,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90D_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zKZxhqV6mGtj" title="Description of program period"&gt;from 05/19/2022 to 5/18/2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--WeightedAverageShares_pid_c20220101__20221231_zDZKax6ZJs22" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Number bought back shares"&gt;105,407,300&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CancelationOfShares_iI_pid_c20221231_zJ8YAQV6nod6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cancelation of shares"&gt;105,907,300&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock>
    <sid:BoardsAuthorization contextRef="From2022-01-012022-12-31_custom_FirstProgramMember">2021-03-24</sid:BoardsAuthorization>
    <sid:AuthorizedQuantityShares
      contextRef="From2022-01-012022-12-31_custom_FirstProgramMember"
      decimals="INF"
      unitRef="Shares">58415015</sid:AuthorizedQuantityShares>
    <sid:DescriptionOfProgramPeriod contextRef="From2022-01-012022-12-31_custom_FirstProgramMember">from 3/25/2021 to 9/24/2021</sid:DescriptionOfProgramPeriod>
    <sid:RepurchaseAverageBuybackPrice
      contextRef="From2022-01-012022-12-31_custom_FirstProgramMember"
      decimals="INF"
      unitRef="BRLPShares">6.1451</sid:RepurchaseAverageBuybackPrice>
    <sid:MinimumBuybackPrice
      contextRef="AsOf2022-12-31_custom_FirstProgramMember"
      decimals="INF"
      unitRef="BRLPShares">5.5825</sid:MinimumBuybackPrice>
    <sid:MaximumBuybackPrice
      contextRef="AsOf2022-12-31_custom_FirstProgramMember"
      decimals="INF"
      unitRef="BRLPShares">6.7176</sid:MaximumBuybackPrice>
    <ifrs-full:WeightedAverageShares
      contextRef="From2022-01-012022-12-31_custom_FirstProgramMember"
      decimals="INF"
      unitRef="Shares">52940500</ifrs-full:WeightedAverageShares>
    <sid:TreasurySharesOne
      contextRef="AsOf2022-12-31_custom_FirstProgramMember"
      decimals="-3"
      unitRef="BRL">52940500000</sid:TreasurySharesOne>
    <sid:BoardsAuthorization contextRef="From2022-01-012022-12-31_custom_SecondProgramMember">2021-11-03</sid:BoardsAuthorization>
    <sid:AuthorizedQuantityShares
      contextRef="From2022-01-012022-12-31_custom_SecondProgramMember"
      decimals="INF"
      unitRef="Shares">53000000</sid:AuthorizedQuantityShares>
    <sid:DescriptionOfProgramPeriod contextRef="From2022-01-012022-12-31_custom_SecondProgramMember">from 11/04/2021 to 9/24/2022</sid:DescriptionOfProgramPeriod>
    <sid:RepurchaseAverageBuybackPrice
      contextRef="From2022-01-012022-12-31_custom_SecondProgramMember"
      decimals="INF"
      unitRef="BRLPShares">6.1644</sid:RepurchaseAverageBuybackPrice>
    <sid:MinimumBuybackPrice
      contextRef="AsOf2022-12-31_custom_SecondProgramMember"
      decimals="INF"
      unitRef="BRLPShares">5.0392</sid:MinimumBuybackPrice>
    <sid:MaximumBuybackPrice
      contextRef="AsOf2022-12-31_custom_SecondProgramMember"
      decimals="INF"
      unitRef="BRLPShares">6.1208</sid:MaximumBuybackPrice>
    <ifrs-full:WeightedAverageShares
      contextRef="From2022-01-012022-12-31_custom_SecondProgramMember"
      decimals="INF"
      unitRef="Shares">52466800</ifrs-full:WeightedAverageShares>
    <sid:TreasurySharesOne
      contextRef="AsOf2022-12-31_custom_SecondProgramMember"
      decimals="-3"
      unitRef="BRL">105907300000</sid:TreasurySharesOne>
    <sid:BoardsAuthorization contextRef="From2022-01-012022-12-31_custom_SecondProgramsMember">2022-05-18</sid:BoardsAuthorization>
    <sid:CancelationOfShares
      contextRef="AsOf2022-12-31_custom_SecondProgramsMember"
      decimals="INF"
      unitRef="Shares">105907300</sid:CancelationOfShares>
    <sid:BoardsAuthorization contextRef="From2022-01-012022-12-31_custom_ThirdProgramMember">2022-05-18</sid:BoardsAuthorization>
    <sid:AuthorizedQuantityShares
      contextRef="From2022-01-012022-12-31_custom_ThirdProgramMember"
      decimals="INF"
      unitRef="Shares">106000000</sid:AuthorizedQuantityShares>
    <sid:DescriptionOfProgramPeriod contextRef="From2022-01-012022-12-31_custom_ThirdProgramMember">from 05/19/2022 to 5/18/2023</sid:DescriptionOfProgramPeriod>
    <ifrs-full:WeightedAverageShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">105407300</ifrs-full:WeightedAverageShares>
    <sid:CancelationOfShares contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">105907300</sid:CancelationOfShares>
    <ifrs-full:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory_pn3n3_zpRaFH5MtVTc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BF_zlt2EVYihUD6" style="display: none"&gt;Schedule of breakdown of net assets&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20201231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zg4NRkchCZ72" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zqZTRTesNUDb" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 46%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;12/31/2020&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;01/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--AssetsAbstract_iB"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Appraisal reports&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Close balance&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentReceivables_iI_zbBpiqLKAdwl" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;37,171&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;54,684&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--Inventories_iI_zrm4WLULIa66" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Inventories&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;134,309&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;164,460&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--OtherCurrentAssets_iI_zEo0VPzYuAvj" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Other assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;29,186&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;30,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--OtherPropertyPlantAndEquipment_iI_zmAZAPef72fi" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Property, plant and equipment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;3,151,349&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;3,129,161&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--IntangibleAssetsAndGoodwill_iI_zJb70XySBSsa" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Intang&#xed;ible assets&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;8,086&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;8,086&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--LiabilitiesAbstract_iB" style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--TradeAndOtherCurrentPayablesToTradeSupplier_iI_z6UyxdpGaFih" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(253,186)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(278,538)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--OtherCurrentPayables_iNI_di_zoV2ox0lZEL1" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Other payables current&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(42,074)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(34,301)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--CurrentLeaseLiabilities_iNI_di_zhBFvhhKOQNb" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(42,257)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(24,430)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--MiscellaneousOtherProvisions_iNI_di_zvG9WyRo5DDi" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Other provisions&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(66,490)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(64,125)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--Assets_iI_zxV9AatTYiJ3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;2,956,094&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;2,985,225&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</ifrs-full:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory>
    <ifrs-full:TradeAndOtherCurrentReceivables
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">37171000</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivables
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">54684000</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:Inventories
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">134309000</ifrs-full:Inventories>
    <ifrs-full:Inventories
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">164460000</ifrs-full:Inventories>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">29186000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">30228000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">3151349000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:OtherPropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">3129161000</ifrs-full:OtherPropertyPlantAndEquipment>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">8086000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">8086000</ifrs-full:IntangibleAssetsAndGoodwill>
    <sid:TradeAndOtherCurrentPayablesToTradeSupplier
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">-253186000</sid:TradeAndOtherCurrentPayablesToTradeSupplier>
    <sid:TradeAndOtherCurrentPayablesToTradeSupplier
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">-278538000</sid:TradeAndOtherCurrentPayablesToTradeSupplier>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">42074000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">34301000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:CurrentLeaseLiabilities
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">42257000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentLeaseLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">24430000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:MiscellaneousOtherProvisions
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">66490000</ifrs-full:MiscellaneousOtherProvisions>
    <ifrs-full:MiscellaneousOtherProvisions
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">64125000</ifrs-full:MiscellaneousOtherProvisions>
    <ifrs-full:Assets
      contextRef="AsOf2020-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">2956094000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2021-12-31_ifrs-full_PreviouslyStatedMember"
      decimals="-3"
      unitRef="BRL">2985225000</ifrs-full:Assets>
    <sid:ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock_pn3n3_zalQhXluZm46" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8BA_zvZDwtS5kW3k" style="display: none"&gt;Schedule
of joint ventures and joint operations financial information&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 9%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 9%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;Joint-Operation&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic"&gt;Joint-Operation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equity interest (%)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.03%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;47.26%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Balance sheet&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;Current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;867,937&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;1,164&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;8,983&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;46,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;&#160;1,836,612&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;1,259&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;2,077&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"&gt;&#160;&#160;42,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Advances to suppliers&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;29,500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;21,036&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;1,384&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;1,273&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;44,011&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;11,486&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;407&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Advances to suppliers"&gt;&#160;1,254&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other current assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;1,351,335&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;78,777&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;&#160;11,648&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;30,735&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;&#160;1,065,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;55,334&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current assets"&gt;8,862&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current assets"&gt;&#160;&#160;18,453&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Total current assets&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;2,248,772&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;100,977&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;22,015&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;78,954&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;2,946,536&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;68,079&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;11,346&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"&gt;&#160;&#160;62,207&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;Non-current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other non-current assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;887,987&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;255,367&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;1,643&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;19,007&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;980,861&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;124,776&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current assets"&gt;&#160;&#160;19,578&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Investments, PP&amp;amp;E and intangible assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;11,541,779&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;11,029,525&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;&#160;41,709&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;&#160;325,911&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;&#160;9,614,144&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;10,145,422&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;&#160;28,964&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"&gt;358,265&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Total non-current assets&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;12,429,766&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;11,284,892&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;&#160;43,352&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;&#160;344,918&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;10,595,005&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;10,270,198&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;&#160;28,964&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"&gt;377,843&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Assets&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;14,678,538&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;11,385,869&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;&#160;65,367&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;&#160;423,872&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;13,541,541&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;10,338,277&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;&#160;40,310&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"&gt;440,050&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;735,231&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;&#160;142,073&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;5,497&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;&#160;767,992&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;&#160;&#160;228,769&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current borrowings"&gt;4,041&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"&gt;472,129&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"&gt;&#160;701&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentLeaseLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"&gt;&#160;&#160;383,323&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other current liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;1,682,928&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;150,268&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;5,777&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;14,326&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;1,513,799&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;157,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;4,063&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current liabilities"&gt;&#160;&#160;40,473&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total current liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;2,890,288&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;292,341&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;11,975&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;14,326&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;2,665,114&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;386,715&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;8,104&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"&gt;&#160;&#160;40,473&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;3,604,793&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;7,142,895&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;&#160;&#160;14,446&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;&#160;&#160;3,551,278&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;6,665,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"&gt;&#160;15,351&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"&gt;1,928,931&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"&gt;&#160;630&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--NoncurrentLeaseLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"&gt;&#160;&#160;1,718,366&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other non-current liabilities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;740,892&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;1,484,884&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Other non-current liabilities"&gt;&#160;1,353&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;18,914&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;&#160;759,538&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;&#160;928,254&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current liabilities"&gt;&#160;&#160;16,098&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Total non-current liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;6,274,616&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;8,627,779&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current liabilities"&gt;&#160;&#160;16,429&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;&#160;18,914&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;&#160;&#160;6,029,182&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;7,593,954&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; text-align: right" title="Non-current liabilities"&gt;&#160;15,351&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"&gt;&#160;&#160;16,098&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Shareholders&#x2019; equity&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;5,513,634&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;2,465,749&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;&#160;36,963&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;&#160;390,632&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;&#160;4,847,245&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;2,357,608&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;&#160;16,855&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"&gt;383,479&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total liabilities and shareholders&#x2019;&lt;br/&gt;
equity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;14,678,538&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;11,385,869&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;&#160;65,367&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;&#160;423,872&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;13,541,541&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;10,338,277&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;&#160;40,310&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"&gt;440,050&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSA3Member_zQKhByxmejP2" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zyagWI2Hu1r8" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zZZtHrM4NKo9" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20220101__20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergetica3Member_zD8aR8iXsJB4" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20210101__20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSA3Member_zneZk3bcWcW" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20210101__20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zGkPjJDoKAZ5" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20210101__20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zfqUVZHPEodf" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20210101__20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergetica3Member_z3EPh2J3J84g" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;01/01/2022 to 12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;01/01/2021 to 12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Operation&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Venture&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center"&gt;Joint-Operation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 27%"/&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;MRS Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Transnordestina Log&#xed;stica&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;Equimac S.A.&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"&gt;It&#xe1; Energ&#xe9;tica&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Equity interest (%)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.03%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;37.27%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;47.26%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;50.00%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;48.75%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Statements of Income&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--Revenue_pn3n3_zPEDO4ANMNx5" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Net revenue&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;5,592,118&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;375&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;41,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;188,024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;4,427,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;138&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;15,238&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;221,023&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_zEtiRDH8xjJ9" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cost of sales and services&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(3,477,896)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(24,977)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;(100,454)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(2,919,527)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(13,001)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(81,649)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--GrossProfit_pn3n3_z5fquSy0Bb1c" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,114,222&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;375&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;16,330&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;87,570&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,507,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;138&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,237&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;139,374&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--OperatingExpensesIncome_pn3n3_zYpQ1htzXLNk" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Operating (expenses) income&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(243,399)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(40,685)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(3,769)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(77,742)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(116,499)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(76,543)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(3,453)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(69,097)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FinancialIncomeExpensesNet_pn3n3_zY5jQjJ7zADk" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Financial income (expenses), net&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(641,862)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(21,551)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;(3,211)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;2,545&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(345,513)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;(20,651)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;1,274&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_pn3n3_z5YE9nr6Njvf" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Income before income tax and social&lt;br/&gt;
contribution&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,228,961&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(61,861)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;9,350&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,373&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,045,846&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(97,056)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,216)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;71,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--CurrentAndDeferredIncomeTaxAndSocialContribution_pn3n3_zatB51ylNyl8" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Current and deferred income tax&lt;br/&gt;
and social contribution&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(354,786)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,479)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(4,408)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(346,551)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(24,390)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--ProfitLossFromContinuingOperations_pn3n3_z70eXmoMmnM8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit / (loss) for the year&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;874,175&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(61,861)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;7,871&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;7,965&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;699,295&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(97,056)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(1,216)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;47,161&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">867937000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1164000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">8983000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">46946000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1836612000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1259000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">2077000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">42500000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">29500000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">21036000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">1384000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">1273000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">44011000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">11486000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">407000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:CurrentAdvancesToSuppliers
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">1254000</ifrs-full:CurrentAdvancesToSuppliers>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1351335000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">78777000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">11648000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">30735000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1065913000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">55334000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">8862000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:OtherCurrentAssets
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">18453000</ifrs-full:OtherCurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2248772000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">100977000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">22015000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">78954000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2946536000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">68079000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">11346000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">62207000</ifrs-full:CurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">887987000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">255367000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">1643000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">19007000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">980861000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">124776000</ifrs-full:OtherNoncurrentAssets>
    <ifrs-full:OtherNoncurrentAssets
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">19578000</ifrs-full:OtherNoncurrentAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">11541779000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">11029525000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">41709000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">325911000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">9614144000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">10145422000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">28964000</sid:InvestmentsPpeAndIntangibleAssets>
    <sid:InvestmentsPpeAndIntangibleAssets
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">358265000</sid:InvestmentsPpeAndIntangibleAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">12429766000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">11284892000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">43352000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">344918000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">10595005000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">10270198000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">28964000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">377843000</ifrs-full:NoncurrentAssets>
    <ifrs-full:Assets
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">14678538000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">11385869000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">65367000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">423872000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">13541541000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">10338277000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">40310000</ifrs-full:Assets>
    <ifrs-full:Assets
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">440050000</ifrs-full:Assets>
    <ifrs-full:ShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">735231000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">142073000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">5497000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">767992000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">228769000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">4041000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:CurrentLeaseLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">472129000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentLeaseLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">701000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentLeaseLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">383323000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1682928000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">150268000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">5777000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">14326000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1513799000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">157946000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">4063000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:OtherCurrentLiabilities
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">40473000</ifrs-full:OtherCurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2890288000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">292341000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">11975000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">14326000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2665114000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">386715000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">8104000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">40473000</ifrs-full:CurrentLiabilities>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">3604793000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">7142895000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">14446000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">3551278000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">6665700000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">15351000</ifrs-full:LongtermBorrowings>
    <ifrs-full:NoncurrentLeaseLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1928931000</ifrs-full:NoncurrentLeaseLiabilities>
    <ifrs-full:NoncurrentLeaseLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">630000</ifrs-full:NoncurrentLeaseLiabilities>
    <ifrs-full:NoncurrentLeaseLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1718366000</ifrs-full:NoncurrentLeaseLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">740892000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">1484884000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">1353000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">18914000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">759538000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">928254000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:OtherNoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">16098000</ifrs-full:OtherNoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">6274616000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">8627779000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">16429000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">18914000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">6029182000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">7593954000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">15351000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">16098000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">5513634000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2465749000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">36963000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">390632000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">4847245000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2357608000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">16855000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">383479000</ifrs-full:Equity>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2022-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">14678538000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">11385869000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2022-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">65367000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2022-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">423872000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2021-12-31_custom_MRSLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">13541541000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">10338277000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2021-12-31_custom_EquimacSAMember"
      decimals="-3"
      unitRef="BRL">40310000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:EquityAndLiabilities
      contextRef="AsOf2021-12-31_custom_ItaEnergeticaMember"
      decimals="-3"
      unitRef="BRL">440050000</ifrs-full:EquityAndLiabilities>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">5592118000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">375000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">41307000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">188024000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">4427385000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875"
      decimals="-3"
      unitRef="BRL">138000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203036937"
      decimals="-3"
      unitRef="BRL">15238000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">221023000</ifrs-full:Revenue>
    <ifrs-full:CostOfSales
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-3477896000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">-24977000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">-100454000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-2919527000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203036937"
      decimals="-3"
      unitRef="BRL">-13001000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">-81649000</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">2114222000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">375000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">16330000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">87570000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">1507858000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875"
      decimals="-3"
      unitRef="BRL">138000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203036937"
      decimals="-3"
      unitRef="BRL">2237000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">139374000</ifrs-full:GrossProfit>
    <sid:OperatingExpensesIncome
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-243399000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">-40685000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">-3769000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">-77742000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-116499000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875"
      decimals="-3"
      unitRef="BRL">-76543000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203036937"
      decimals="-3"
      unitRef="BRL">-3453000</sid:OperatingExpensesIncome>
    <sid:OperatingExpensesIncome
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">-69097000</sid:OperatingExpensesIncome>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-641862000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">-21551000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">-3211000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">2545000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-345513000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875"
      decimals="-3"
      unitRef="BRL">-20651000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">1274000</sid:FinancialIncomeExpensesNet>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">1228961000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">-61861000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">9350000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">12373000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">1045846000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875"
      decimals="-3"
      unitRef="BRL">-97056000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203036937"
      decimals="-3"
      unitRef="BRL">-1216000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">71551000</ifrs-full:ProfitLossBeforeTax>
    <sid:CurrentAndDeferredIncomeTaxAndSocialContribution
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-354786000</sid:CurrentAndDeferredIncomeTaxAndSocialContribution>
    <sid:CurrentAndDeferredIncomeTaxAndSocialContribution
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">-1479000</sid:CurrentAndDeferredIncomeTaxAndSocialContribution>
    <sid:CurrentAndDeferredIncomeTaxAndSocialContribution
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">-4408000</sid:CurrentAndDeferredIncomeTaxAndSocialContribution>
    <sid:CurrentAndDeferredIncomeTaxAndSocialContribution
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">-346551000</sid:CurrentAndDeferredIncomeTaxAndSocialContribution>
    <sid:CurrentAndDeferredIncomeTaxAndSocialContribution
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">-24390000</sid:CurrentAndDeferredIncomeTaxAndSocialContribution>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2022-01-012022-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">874175000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaSAMember203032750"
      decimals="-3"
      unitRef="BRL">-61861000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2022-01-012022-12-31_custom_EquimacSAMember203032953"
      decimals="-3"
      unitRef="BRL">7871000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2022-01-012022-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">7965000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2021-01-012021-12-31_custom_MRSLogisticaSA3Member"
      decimals="-3"
      unitRef="BRL">699295000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2021-01-012021-12-31_custom_TransnordestinaLogisticaSAMember203036875"
      decimals="-3"
      unitRef="BRL">-97056000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2021-01-012021-12-31_custom_EquimacSAMember203036937"
      decimals="-3"
      unitRef="BRL">-1216000</ifrs-full:ProfitLossFromContinuingOperations>
    <ifrs-full:ProfitLossFromContinuingOperations
      contextRef="From2021-01-012021-12-31_custom_ItaEnergetica3Member"
      decimals="-3"
      unitRef="BRL">47161000</ifrs-full:ProfitLossFromContinuingOperations>
    <sid:ScheduleOfMeasurementOfRecoverableValueTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfMeasurementOfRecoverableValueTableTextBlock_zLzbOTOvE6W" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 8)"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_8B9_zyS5uzvHXCZ4" style="display: none"&gt;Schedule
    of measurement of recoverable value&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="border: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 50%; padding-right: 2.85pt; text-align: center; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;b&gt;Cash flow projection&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 50%; padding-right: 2.85pt; text-align: center; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;b&gt;By 2057&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_903_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionOneMember" title="Cash flow projection"&gt;Gross margin&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90F_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionOneMember" title="Measurement of recoverable value by 2057"&gt;Estimated based on market study to capture cargo and operating costs according to market trend studies&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90A_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionTwoMember" title="Cash flow projection"&gt;Cost estimate&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_905_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionTwoMember" title="Measurement of recoverable value by 2057"&gt;Study-based costs and market trends&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90F_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionThreeMember" title="Cash flow projection"&gt;Perpetuity growth rate&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_90C_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionThreeMember" title="Measurement of recoverable value by 2057"&gt;Growth rate was not considered as a result of the projection model until the end of the concession&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_906_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectiFourMember" title="Cash flow projection"&gt;Discount rate&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;span id="xdx_901_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectiFourMember" title="Measurement of recoverable value by 2057"&gt;Range from 5.32% to 6.99% in real terms&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sid:ScheduleOfMeasurementOfRecoverableValueTableTextBlock>
    <sid:CashFlowProjection contextRef="From2022-01-012022-12-31_custom_CashFlowProjectionOneMember">Gross margin</sid:CashFlowProjection>
    <sid:MeasurementOfRecoverableValueBy2057 contextRef="From2022-01-012022-12-31_custom_CashFlowProjectionOneMember">Estimated based on market study to capture cargo and operating costs according to market trend studies</sid:MeasurementOfRecoverableValueBy2057>
    <sid:CashFlowProjection contextRef="From2022-01-012022-12-31_custom_CashFlowProjectionTwoMember">Cost estimate</sid:CashFlowProjection>
    <sid:MeasurementOfRecoverableValueBy2057 contextRef="From2022-01-012022-12-31_custom_CashFlowProjectionTwoMember">Study-based costs and market trends</sid:MeasurementOfRecoverableValueBy2057>
    <sid:CashFlowProjection contextRef="From2022-01-012022-12-31_custom_CashFlowProjectionThreeMember">Perpetuity growth rate</sid:CashFlowProjection>
    <sid:MeasurementOfRecoverableValueBy2057 contextRef="From2022-01-012022-12-31_custom_CashFlowProjectionThreeMember">Growth rate was not considered as a result of the projection model until the end of the concession</sid:MeasurementOfRecoverableValueBy2057>
    <sid:CashFlowProjection contextRef="From2022-01-012022-12-31_custom_CashFlowProjectiFourMember">Discount rate</sid:CashFlowProjection>
    <sid:MeasurementOfRecoverableValueBy2057 contextRef="From2022-01-012022-12-31_custom_CashFlowProjectiFourMember">Range from 5.32% to 6.99% in real terms</sid:MeasurementOfRecoverableValueBy2057>
    <sid:ReverseImpairmentOfFairValue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">387989000</sid:ReverseImpairmentOfFairValue>
    <sid:ScheduleOfInvestmentPropertiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfInvestmentPropertiesTableTextBlock_pn3n3_znKblujHlLXi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 9)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BE_zjRjYOxhZ4Wj" style="display: none"&gt;Schedule
of investment properties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BA_ifrs-full--TypesOfInvestmentPropertyAxis_ifrs-full--LandMember_zAsCXCeMZkE2" style="padding-left: 15px; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BA_ifrs-full--TypesOfInvestmentPropertyAxis_ifrs-full--BuildingsMember_z9Cpkgt1JdWh" style="padding-left: 15px; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BB_ifrs-full--TypesOfInvestmentPropertyAxis_custom--ConsolidatedTotalMember_zIg5bn35SqU" style="padding-left: 15px; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 45%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Land&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Buildings&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;97,610&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;86,548&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&#160;184,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43B_c20200101__20201231_ecustom--CostInInvestmentProperties_zIHxz50TfATd"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;97,610&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;86,548&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;184,158&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43E_c20200101__20201231_ecustom--AccumulatedDepreciation_zC4wjHSkgMei" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(24,284)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(24,284)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43A_c20200101__20201231_eifrs-full--InvestmentProperty_iS_zeSplAsX180b"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;97,610&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;62,264&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;159,874&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--DepreciationInvestmentProperty_iN_di_zCkzqCXDdOdg" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,055)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,055)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TransferOfPropertyPlantAndEquipment_i_pn3n3"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Transfer of property, plant and equipment&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;4,065&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;1&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;4,066&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--AcquisitionsThroughBusinessCombinationsInvestmentProperty_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Acquisition of Elizabeth&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;1,296&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;1,296&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TransfersToOtherAssetGroups_i_pn3n3"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Transfers to other asset groups&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(133)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;133&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43D_c20210101__20211231_eifrs-full--InvestmentProperty_iS_za67suqepjP7" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,542&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;60,639&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;162,181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CostInInvestmentProperties_i_pn3n3"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;101,542&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;87,977&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;189,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--AccumulatedDepreciation_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(27,338)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(27,338)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_434_c20220101__20221231_eifrs-full--InvestmentProperty_iS_zVvTxAefrm1b"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,542&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;60,639&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;162,181&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--DepreciationInvestmentProperty_iN_di_zwFvfw0W6DM5" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,072)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,072)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--WriteoffOfInvestmentProperties_zoIXMB9HeRca"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(29)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(29.00)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_431_c20220101__20221231_eifrs-full--InvestmentProperty_iE_zA4hJWAGxNWl" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,513&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;57,567&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;159,080&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CostInInvestmentProperties_zdRnBLLvXNdb"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;101,513&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;87,977&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;189,490&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AccumulatedDepreciation_z2qcCqy5R6Qg" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(30,410)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(30,410)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_432_c20221231_eifrs-full--InvestmentProperty_iI_zk7hteGztCDa"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;101,513&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;57,567&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;159,080&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfInvestmentPropertiesTableTextBlock>
    <sid:CostInInvestmentProperties
      contextRef="From2020-01-012020-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">97610000</sid:CostInInvestmentProperties>
    <sid:CostInInvestmentProperties
      contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">86548000</sid:CostInInvestmentProperties>
    <sid:CostInInvestmentProperties
      contextRef="From2020-01-012020-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">184158000</sid:CostInInvestmentProperties>
    <sid:AccumulatedDepreciation
      contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-24284000</sid:AccumulatedDepreciation>
    <sid:AccumulatedDepreciation
      contextRef="From2020-01-012020-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">-24284000</sid:AccumulatedDepreciation>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2019-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">97610000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2019-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">62264000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2019-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">159874000</ifrs-full:InvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">3055000</ifrs-full:DepreciationInvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2020-01-012020-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">3055000</ifrs-full:DepreciationInvestmentProperty>
    <sid:TransferOfPropertyPlantAndEquipment
      contextRef="From2020-01-012020-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">4065000</sid:TransferOfPropertyPlantAndEquipment>
    <sid:TransferOfPropertyPlantAndEquipment
      contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">1000</sid:TransferOfPropertyPlantAndEquipment>
    <sid:TransferOfPropertyPlantAndEquipment
      contextRef="From2020-01-012020-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">4066000</sid:TransferOfPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty
      contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">1296000</ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty
      contextRef="From2020-01-012020-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">1296000</ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty>
    <sid:TransfersToOtherAssetGroups
      contextRef="From2020-01-012020-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-133000</sid:TransfersToOtherAssetGroups>
    <sid:TransfersToOtherAssetGroups
      contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">133000</sid:TransfersToOtherAssetGroups>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2020-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">101542000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">60639000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2020-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">162181000</ifrs-full:InvestmentProperty>
    <sid:CostInInvestmentProperties
      contextRef="From2021-01-012021-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">101542000</sid:CostInInvestmentProperties>
    <sid:CostInInvestmentProperties
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">87977000</sid:CostInInvestmentProperties>
    <sid:CostInInvestmentProperties
      contextRef="From2021-01-012021-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">189519000</sid:CostInInvestmentProperties>
    <sid:AccumulatedDepreciation
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-27338000</sid:AccumulatedDepreciation>
    <sid:AccumulatedDepreciation
      contextRef="From2021-01-012021-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">-27338000</sid:AccumulatedDepreciation>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2021-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">101542000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">60639000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2021-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">162181000</ifrs-full:InvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">3072000</ifrs-full:DepreciationInvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2022-01-012022-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">3072000</ifrs-full:DepreciationInvestmentProperty>
    <sid:WriteoffOfInvestmentProperties
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-29000</sid:WriteoffOfInvestmentProperties>
    <sid:WriteoffOfInvestmentProperties
      contextRef="From2022-01-012022-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">-29000.00</sid:WriteoffOfInvestmentProperties>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">101513000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">57567000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">159080000</ifrs-full:InvestmentProperty>
    <sid:CostInInvestmentProperties
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">101513000</sid:CostInInvestmentProperties>
    <sid:CostInInvestmentProperties
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">87977000</sid:CostInInvestmentProperties>
    <sid:CostInInvestmentProperties
      contextRef="From2022-01-012022-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">189490000</sid:CostInInvestmentProperties>
    <sid:AccumulatedDepreciation
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-30410000</sid:AccumulatedDepreciation>
    <sid:AccumulatedDepreciation
      contextRef="From2022-01-012022-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">-30410000</sid:AccumulatedDepreciation>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">101513000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">57567000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_custom_ConsolidatedTotalMember"
      decimals="-3"
      unitRef="BRL">159080000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember"
      decimals="-3"
      unitRef="BRL">2163610000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty
      contextRef="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember"
      decimals="-3"
      unitRef="BRL">2055976000</ifrs-full:InvestmentProperty>
    <sid:ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock_pn3n3_zlNP4viVuZPj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 10)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8B7_z5Z1rtn0q568" style="display: none"&gt;Schedule
of average estimated useful life&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 22%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Buildings&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--TypesOfInvestmentPropertyAxis__ifrs-full--BuildingsMember_zFFn2zJBSbge" title="Useful life measured as period of time, property, plant and equipment"&gt;27&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--TypesOfInvestmentPropertyAxis__ifrs-full--BuildingsMember_zYuHmrJzSNsj" title="Useful life measured as period of time, property, plant and equipment"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember">P27Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember">P27Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_806_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zOddnO42UXpl" style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;11.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_828_zFklPOag84r9"&gt;PROPERTY, PLANT AND EQUIPMENT&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfPropertyPlantAndEquipmentTableTextBlock_pn3n3_zUa7DKpm3OV8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&lt;span id="xdx_8BC_z0uRCo5Q22he" style="display: none"&gt;Schedule
of property, plant and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 38%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Land&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Buildings and Infrastructure&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Machinery, equipment and facilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Furniture and fixtures&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Construction in progress&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Right of use (i)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Other (*)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zy5WuQ3xJrE2" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;257,686&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_ziayqCpKb7xb" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,677,565&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z65uNKblGbRc" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;12,457,383&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zAUKpdkgqnl3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;26,297&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z5vadMksi4fd" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,680,322&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_ztt7AcciIwtg" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;516,668&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zquR4Ko03C88" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;100,302&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231_zQ0LyQ0B2gy2" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;19,716,223&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zWxXxyIHZOn6" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;257,686&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_znjDX47Agjm6" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,752,412&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zYqfgdYuFVDl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;26,213,225&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zmck0gSANY6a" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;182,974&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zJ4ozAPWnZPc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,680,322&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zoxgyItujZvh" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;634,786&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zIMs49zlgUDi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;414,705&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zwF7ejH82u48" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;36,136,110&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zHnL9QwXe7o5" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(2,074,847)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zdGdbuxxeyvc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(13,755,842)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zlpj0FYpMFG2" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(156,677)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zmyqSYEESIP3" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(118,118)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zSfm223IW25" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(314,403)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zxtmuaFMOfV1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(16,419,887)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;257,686&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;2,677,565&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12,457,383&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;26,297&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;3,680,322&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;516,668&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;100,302&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;19,716,223&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(932)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(6,402)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(2,627)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;1,418&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;2,076&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;26&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zebtZ3JdrCRi" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(22)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(6,463)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Acquisitions&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;22,441&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;367,050&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;6,756&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;2,527,722&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;62,106&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zWexeBbZFxg1" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;7,197&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Acquisitions"&gt;&#160;2,993,272&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Capitalized interest (1) (notes 29 and 34)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_fKDEp_zoY00qAFEIJh" style="vertical-align: bottom; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;87,414&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20210101__20211231_fKDEp_zChI5ZfOy7P3" style="vertical-align: middle; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;87,414&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;PP&amp;amp;E provisions for losses and&#160;&#160;write-offs (note 27)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zUMkUyyDo6Rb" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(5,051)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z1P0nRv65M36" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(62,606)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zvUwPZhATCQ3" style="vertical-align: bottom; text-align: right"&gt;(194)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zyr6g2dvGiP1" style="vertical-align: bottom; text-align: right"&gt;&#160;(5,468)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zOn2K7pg4If7" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(38,017)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zt5NMR4Tlxc9" style="vertical-align: bottom; text-align: right"&gt;(1,550)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zcuGXkoKYJd1" style="vertical-align: middle; text-align: right"&gt;(112,886)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTfKvHjkhcWf" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(163,911)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z40TuYBRWkv7" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(1,845,757)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHhkxH4Ouhq2" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;(7,043)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z0G53n72qwJ3" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;&#160;(68,068)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_ztxWVgBZoFLa" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;&#160;(27,878)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231_zvsbAIH4oPca" style="vertical-align: middle; text-align: right" title="Depreciation"&gt;(2,112,657)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Right of use - Remesurement&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Right of use - Remesurement"&gt;&#160;109,109&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Right of use - Remesurement"&gt;&#160;109,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Update of the ARO (Asset retirement obligation)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AroUpdatesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Update of the ARO (Asset retirement obligation)"&gt;2,357&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AroUpdatesPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Update of the ARO (Asset retirement obligation)"&gt;&#160;&#160;2,357&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to fixed assets to investment property without cash effect&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zPqHm9QEhBsa" style="vertical-align: bottom; text-align: right" title="Transfers to fixed assets to investment property without cash effect"&gt;(4,065)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Kve9z7Uu4b" style="vertical-align: bottom; text-align: right" title="Transfers to fixed assets to investment property without cash effect"&gt;&#160;&#160;(1)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231_z5RSXKvejoa" style="vertical-align: middle; text-align: right" title="Transfers to fixed assets to investment property without cash effect"&gt;&#160;(4,066)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Acquisition of Elizabeth&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbGxd6kjNzy4" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;100,489&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zfa1AannUd2i" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;&#160;227,629&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zwoKy6vjuG5a" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;&#160;278,576&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zriOJeR0hkGg" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;878&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zMagZgO8mpzf" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;16,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z4pa5RxvoRR6" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;3,173&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231_zSKdHi2UgUE7" style="vertical-align: middle; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;627,145&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to inventory&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zSZ6BFbbtyW9" style="vertical-align: bottom; text-align: right" title="Transfers to inventory"&gt;&#160;&#160;261,504&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zQgwOB2Y7lP2" style="vertical-align: middle; text-align: right" title="Transfers to inventory"&gt;&#160;261,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z0BDtlMn8C7h" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;19&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zP0f6BUisIEj" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;3&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zxJZ00uEeku1" style="vertical-align: middle; text-align: right" title="Others"&gt;22&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z3MJpzVVXZpe" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;349,495&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zctRvp4Ptibg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;3,019,934&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zXfMd4Jclp6l" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;13,800,888&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z8pLprgP0NVa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;29,037&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zNkN3s32Dlv7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,643,682&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z14V7bcTAOl5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;581,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zPwtj7KV4255" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;106,274&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231_zkmFU3ZaCppg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;21,531,134&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zJEeJ00Y2cQi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;349,495&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTiTCn5ejzwb" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;5,358,388&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyOq8u5KWG16" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;29,348,048&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z1g7HG5EaA52" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;190,847&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zzXxXKM7gsOd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,643,682&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zbpXjrDeLEOc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;754,606&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_za9IBWYmQqHl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;445,870&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQeVZfLvUIy3" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;40,090,936&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zMBDpTEXM004" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(2,338,454)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zf3TnQpLdPI1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(15,547,160)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z29w8cun5EBg" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(161,810)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zGmSvhDYOxtd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(172,782)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z6XXsanUqjL" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(339,596)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zGT7i59vb0Kd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(18,559,802)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;349,495&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;3,019,934&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;13,800,888&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;29,037&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;3,643,682&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;581,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;106,274&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;21,531,134&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(12,314)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(21,167)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(66,796)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(756)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(6,137)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(1,024)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z94sdaaOW906" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(334)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Effect of foreign exchange differences"&gt;(108,528)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Acquisitions&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;1,402&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;48,061&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;6,631&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;6,618&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;3,213,068&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;26,218&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zpORIuykySj5" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;58,521&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Acquisitions"&gt;&#160;3,360,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Capitalized interest &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1) &lt;/sup&gt;(notes 29 and 34)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_fKDEp_z2dw574C71yj" style="vertical-align: bottom; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;&#160;&#160;135,242&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20220101__20221231_fKDEp_zQzGYXnBYkt1" style="vertical-align: middle; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;&#160;135,242&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;PP&amp;amp;E provisions for losses and write-offs (note 27)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zh9SK6FhTqu6" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;&#160;&#160;(272)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zHD8z2KhjsP7" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;25,229&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zmha8ygbevp1" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;(754)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zk4ylFp59XHj" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;&#160;&#160;(41)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231_zDm9jSVjXchf" style="vertical-align: middle; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;24,162&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLL4Ou8PG6D4" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(218,941)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zXgXIuDodcrj" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(2,334,638)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z717ox4uh371" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;(7,245)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zQFmrOzFnjgl" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;(104,382)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zqNin6DfKM0d" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;&#160;(54,495)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231_zjvYFuoa6yFf" style="vertical-align: middle; text-align: right" title="Depreciation"&gt;(2,719,701)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;(70,520)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;314,131&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;2,800,864&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;5,421&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;(2,965,725)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zm312fCV9dZg" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;(84,171)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to intangible assets&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfer to intangible assets"&gt;&#160;(101,449)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Transfer to intangible assets"&gt;(101,449)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Right of use - Remesurement&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Right of use - Remesurement"&gt;99,728&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Right of use - Remesurement"&gt;99,728&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Consolidation of acquired companies and fair value to asset&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdgPEZzilWEj" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;217,044&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zzEmGrslAee5" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;1,309,277&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z87oCml4nLpd" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;&#160;2,288,415&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zrKKhyoBYgSg" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;7,801&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_ze39DdkgayKf" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;&#160;106,869&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zzk8DlHqEW8h" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;43,272&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zBIPElVMrOEg" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;171,916&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231_zsXrtH6mLCig" style="vertical-align: middle; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;4,144,594&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;91&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;4,700&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;6&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;(2)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zHk5bhScBDUd" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;(51)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Others"&gt;&#160;&#160;4,744&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ze3Fd0mWKmhf" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;485,107&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zW044ME50Jkl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;4,451,114&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zOrIyhFDlMA9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;16,525,293&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zRCTHBVWECxh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;40,882&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zfdsX07SNM77" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;&#160;4,025,550&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_ztf4QU8F0A32" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;644,880&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zG5f5Qda6kM6" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;197,619&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231_zONN0HYB3384" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;&#160;26,370,445&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zo5sxTx80pH" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;485,107&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTMzQi9ES8mk" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;8,741,911&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQ79namJrUCi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;36,373,386&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zjz218J1QJIi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;284,863&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zRcO2gt5zY6c" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;4,025,550&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zB9RpqH2rQuj" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;1,057,566&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_ztDUd0YVQxpf" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;643,304&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zOGQcvTRH4Ni" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;51,611,687&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zRejk3vYo3g1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(4,290,797)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z8FZM5aigka1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(19,848,093)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zXdaibh92XMf" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(243,981)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_ziqhl8q8boSl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(412,686)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zYHJ8DKQ43u9" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(445,685)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zJ0AVfrlyCt9" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(25,241,242)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;485,107&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;4,451,114&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;16,525,293&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;40,882&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;4,025,550&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;644,880&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;197,619&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;26,370,445&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F05_zadyPuLfPii3" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F15_zMhzbzZF9cu8" style="text-align: justify"&gt;Refer substantially to assets for railway use, such as yards, rails, mines, and railroad
materials;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0C_zbKyaHgtVoK3" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F11_zKRACvqQNCni" style="text-align: justify"&gt;The capitalized borrowing costs are basically determined for the projects in Steel and Mining
and refer substantially, to:&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;- CSN: Technological updates and acquisition of
new equipment for maintenance of the production capacity of UPV Plant (RJ);&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;- CSN Minera&#xe7;&#xe3;o: Expansion of Casa
de Pedra (MG) and TECAR (RJ).&lt;/p&gt;

&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A3_zXSKMIleb78d" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Right of use&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Below the movements of the right of use:&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfRightsOfUseTableTextBlock_pn3n3_zoz85EjrSqcg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zKdCizQEdhQd" style="display: none"&gt;Schedule
of rights of use&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 45%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Land&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Buildings and Infrastructure&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Machinery, equipment and facilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zG1cYph249Z8" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&#160;393,015&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zFX99KBNf64e" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;66,086&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z3lvHWOnEqM3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;51,946&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zoW2I829mCE2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;5,621&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zvq3rihoBC5j" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&#160;516,668&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zIgWhwhF84Ka" style="text-align: right"&gt;&#160;&#160;434,689&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zj7VvAKToLzb" style="text-align: right"&gt;&#160;75,882&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z2ukHaMxbxV2" style="text-align: right"&gt;81,598&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zvIpluEL1dEd" style="text-align: right"&gt;&#160;&#160;42,617&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zOEoRVf1Z7Jh" style="text-align: right"&gt;&#160;&#160;634,786&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRU5jRLS8MT4" style="text-align: right"&gt;(41,674)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zOsLT6ulrwRh" style="text-align: right"&gt;&#160;&#160;(9,796)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zYy3Qinc3pxe" style="text-align: right"&gt;&#160;&#160;(29,652)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zf1liKcPLA24" style="text-align: right"&gt;&#160;(36,996)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zuCUW3m71noc" style="text-align: right"&gt;&#160;(118,118)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;393,015&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;66,086&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;51,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;5,621&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;516,668&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;(6)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zSgXNEtK0EJk" style="text-align: right"&gt;29&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;26&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;1,195&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;178&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;40,503&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="text-align: right"&gt;&#160;&#160;20,230&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;62,106&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Remesurement&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;&#160;63,120&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;&#160;18,031&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;27,958&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;109,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Depreciation&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;(23,424)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;(10,343)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(25,472)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zYEZxtDEwbai" style="text-align: right"&gt;(8,829)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(68,068)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Write-offs&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;(16,940)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(20,944)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--WriteOffRightOfuseAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z8zU8NXu8Ql6" style="text-align: right"&gt;(133)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(38,017)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;&#160;22,319&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(5,810)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(20,226)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TransfersToOtherAssetCategories_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zENBxSOM4SG2" style="text-align: right"&gt;&#160;3,717&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zyWdErpIbYml" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;439,285&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zYdulaA1YA54" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;68,145&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQtQKe3sX1Yg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;53,759&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxJWgZ8PGnD7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;20,635&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zuDIXRRCIys1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;581,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zVQRhX6lAaXh" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;500,826&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zBUC3gq6Hng3" style="vertical-align: bottom; text-align: right"&gt;&#160;94,196&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zRP8cQ9NeXQ8" style="vertical-align: bottom; text-align: right"&gt;99,103&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z55GS3wpfDg4" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;60,483&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z9zyt48WAISc" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;754,608&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxuZjywtXjC9" style="vertical-align: bottom; text-align: right"&gt;(61,541)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zNKJdFLhsdV7" style="vertical-align: bottom; text-align: right"&gt;(26,051)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z8ggB6MlTVac" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(45,344)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zu2uokgdDlL" style="vertical-align: bottom; text-align: right"&gt;&#160;(39,848)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zA9BZmGL6F64" style="vertical-align: bottom; text-align: right"&gt;&#160;(172,784)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;439,285&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;68,145&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;53,759&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;20,635&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;581,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zgMvcpM05y67" style="vertical-align: bottom; text-align: right"&gt;&#160;(360)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zbO6s0U4hwHe" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(62)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z2Xrcy37B0Z7" style="vertical-align: bottom; text-align: right"&gt;(602)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zmnP7At6dCWl" style="vertical-align: bottom; text-align: right"&gt;&#160;(1,024)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zrJt4y90Omjk" style="text-align: right"&gt;2,520&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLOzqKc8Fvcd" style="text-align: right"&gt;2,042&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z9M1FUFYb8aa" style="text-align: right"&gt;&#160;&#160;4,191&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zPbzPVWb6EE3" style="text-align: right"&gt;&#160;&#160;17,465&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zdv6Y2drCZYa" style="text-align: right"&gt;26,218&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Consolidation of acquired companies&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPSiTlbzw1Ib" style="text-align: right" title="Consolidation of acquired companies"&gt;1,092&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zAzj6sS2NKAe" style="text-align: right" title="Consolidation of acquired companies"&gt;35,511&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zQZoDXjMFzm" style="text-align: right" title="Consolidation of acquired companies"&gt;&#160;6,669&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z6Zcb07CWSOe" style="text-align: right" title="Consolidation of acquired companies"&gt;43,272&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Remesurement&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z5SEQyoOzcuk" style="text-align: right"&gt;&#160;45,410&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zqMadkYr1x87" style="text-align: right"&gt;8,325&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z6vg0djgP4Ze" style="text-align: right"&gt;38,430&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zDXFDR5f4Rhc" style="text-align: right"&gt;&#160;7,563&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zjjzsHicPOna" style="text-align: right"&gt;99,728&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Depreciation&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zQjp5LfAMYUe" style="text-align: right"&gt;(22,153)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zYKhYc9icr42" style="text-align: right"&gt;(16,726)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyrWpe30Kc1i" style="text-align: right"&gt;&#160;&#160;(48,142)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zlhDMas3Ftd1" style="text-align: right"&gt;&#160;(17,361)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zKVzDK0KMT56" style="text-align: right"&gt;&#160;(104,382)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Write-offs&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--WriteOffRightOfuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQQV44mWmNx5" style="text-align: right"&gt;&#160;(754)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--WriteOffRightOfuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zrMpwQ4eMZV4" style="text-align: right"&gt;&#160;(754)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZyz1NjkyUgj" style="text-align: right"&gt;(14)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z17Iv0cKnMu4" style="text-align: right"&gt;(87)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zPv9khY81t44" style="text-align: right"&gt;&#160;&#160;228&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zQ4Yu6kzuXU" style="text-align: right"&gt;(127)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OthersRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zeU0iMmgGwEg" style="text-align: right" title="Others"&gt;(2)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OthersRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zoCaunb6fNk9" style="text-align: right" title="Others"&gt;&#160;(2)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z7n8ST2enoMi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;465,048&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zpj6bPAXdgk5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;62,431&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zzgTAztQPahi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;83,161&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zMQgAoz284x3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;34,240&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zcTmRmj9FU2j" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;644,880&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRgDZ8nNOD1i" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;548,756&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zr9o8Mqms0kc" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;107,782&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zGWdB570tOZ9" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;277,865&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zo79fuQ9MiUa" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;123,164&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zGFA6yPEv1G6" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;1,057,567&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZAooBDAOyFe" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(83,708)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zWrO6K2ohrKf" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(45,351)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zqdW8cpfIdok" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(194,704)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z6GZ0Xp7adqi" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(88,924)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zSATiFiP7lE4" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(412,687)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;465,048&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;62,431&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;83,161&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;34,240&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;644,880&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zTQ4JI4SyzWh" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The average estimated useful lives are as follows
(in years):&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfEstimatedUsefulLivesTableTextBlock_pn3n3_z2WyVvzqxbU6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B3_zeUhS29PIaNi" style="display: none"&gt;Schedule
of estimated useful lives&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 22%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Buildings and Infrastructure&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zSiPxmMFzBlb" title="Average estimated useful lives"&gt;34&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zY3phbleytug" title="Average estimated useful lives"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Machinery, equipment and facilities&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zgunCWqMFfvh" title="Average estimated useful lives"&gt;18&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zBOhA3Nbbsye" title="Average estimated useful lives"&gt;18&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Furniture and fixtures&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKIJ1b7sGnV4" title="Average estimated useful lives"&gt;12&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKOgeurd0F35" title="Average estimated useful lives"&gt;12&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zIdMNClNtNA" title="Average estimated useful lives"&gt;9&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zma0ii8JH5zg" title="Average estimated useful lives"&gt;10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zdN6WkSWTrp3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Property, plant and equipment are carried at cost
of acquisition, formation or construction, minus accumulated depreciation or depletion and any impairment loss. Depreciation is calculated
using the straight-line method based on the remaining useful life of assets or the term of the contract, whichever is shorter. The depletion
of mines is calculated based on the quantity of ore mined. Land is not depreciated since their useful life is considered indefinite. All
other disbursements are expensed as incurred.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Capitalized interest&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Borrowing costs directly attributable to the acquisition,
construction and or production of qualifying assets are capitalized as part of the cost of the asset when it is probable that they will
result in future economic benefits and on which date they are ready to determine their functions in the manner intended by the Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Development costs of new ore
deposits&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Costs for the development of new ore deposits,
or for the expansion of the capacity of the mines in operation are capitalized and amortized by the method of units produced (extracted)
based on the probable and proven quantities of ore.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Exploration expenses &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Exploration expenses are recognized as expenses
until the viability of the mining activity is established; after that period, subsequent costs are capitalized.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Waste removal costs&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Expenses incurred during the development phase
of a mine, prior to the production phase, are accounted for as part of the depreciable development costs. Subsequently, these costs are
amortized over the useful life of the mine on the basis of probable and proven reserves.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Stripping costs&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The stripping costs incurred in the production
phase are added to the stock value, except when a specific extraction campaign is carried out to access deeper deposits of the deposit.
In this case, costs are capitalized and classified in non-current assets and are amortized over the useful life of the deposit.&lt;/p&gt;








</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <sid:SummaryOfPropertyPlantAndEquipmentTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfPropertyPlantAndEquipmentTableTextBlock_pn3n3_zUa7DKpm3OV8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&lt;span id="xdx_8BC_z0uRCo5Q22he" style="display: none"&gt;Schedule
of property, plant and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 38%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Land&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Buildings and Infrastructure&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Machinery, equipment and facilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Furniture and fixtures&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Construction in progress&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Right of use (i)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Other (*)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zy5WuQ3xJrE2" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;257,686&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_ziayqCpKb7xb" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,677,565&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z65uNKblGbRc" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;12,457,383&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zAUKpdkgqnl3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;26,297&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z5vadMksi4fd" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,680,322&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_ztt7AcciIwtg" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;516,668&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zquR4Ko03C88" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;100,302&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231_zQ0LyQ0B2gy2" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;19,716,223&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zWxXxyIHZOn6" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;257,686&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_znjDX47Agjm6" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,752,412&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zYqfgdYuFVDl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;26,213,225&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zmck0gSANY6a" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;182,974&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zJ4ozAPWnZPc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,680,322&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zoxgyItujZvh" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;634,786&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zIMs49zlgUDi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;414,705&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zwF7ejH82u48" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;36,136,110&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zHnL9QwXe7o5" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(2,074,847)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zdGdbuxxeyvc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(13,755,842)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zlpj0FYpMFG2" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(156,677)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zmyqSYEESIP3" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(118,118)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zSfm223IW25" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(314,403)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zxtmuaFMOfV1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(16,419,887)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;257,686&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;2,677,565&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12,457,383&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;26,297&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;3,680,322&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;516,668&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;100,302&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;19,716,223&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(932)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(6,402)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(2,627)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;1,418&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;2,076&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;26&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zebtZ3JdrCRi" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(22)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(6,463)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Acquisitions&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;22,441&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;367,050&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;6,756&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;2,527,722&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;62,106&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zWexeBbZFxg1" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;7,197&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Acquisitions"&gt;&#160;2,993,272&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Capitalized interest (1) (notes 29 and 34)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_fKDEp_zoY00qAFEIJh" style="vertical-align: bottom; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;87,414&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20210101__20211231_fKDEp_zChI5ZfOy7P3" style="vertical-align: middle; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;87,414&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;PP&amp;amp;E provisions for losses and&#160;&#160;write-offs (note 27)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zUMkUyyDo6Rb" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(5,051)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z1P0nRv65M36" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(62,606)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zvUwPZhATCQ3" style="vertical-align: bottom; text-align: right"&gt;(194)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zyr6g2dvGiP1" style="vertical-align: bottom; text-align: right"&gt;&#160;(5,468)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zOn2K7pg4If7" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(38,017)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zt5NMR4Tlxc9" style="vertical-align: bottom; text-align: right"&gt;(1,550)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zcuGXkoKYJd1" style="vertical-align: middle; text-align: right"&gt;(112,886)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTfKvHjkhcWf" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(163,911)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z40TuYBRWkv7" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(1,845,757)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHhkxH4Ouhq2" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;(7,043)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z0G53n72qwJ3" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;&#160;(68,068)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_ztxWVgBZoFLa" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;&#160;(27,878)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231_zvsbAIH4oPca" style="vertical-align: middle; text-align: right" title="Depreciation"&gt;(2,112,657)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Right of use - Remesurement&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Right of use - Remesurement"&gt;&#160;109,109&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Right of use - Remesurement"&gt;&#160;109,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Update of the ARO (Asset retirement obligation)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AroUpdatesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Update of the ARO (Asset retirement obligation)"&gt;2,357&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AroUpdatesPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Update of the ARO (Asset retirement obligation)"&gt;&#160;&#160;2,357&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to fixed assets to investment property without cash effect&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zPqHm9QEhBsa" style="vertical-align: bottom; text-align: right" title="Transfers to fixed assets to investment property without cash effect"&gt;(4,065)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Kve9z7Uu4b" style="vertical-align: bottom; text-align: right" title="Transfers to fixed assets to investment property without cash effect"&gt;&#160;&#160;(1)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231_z5RSXKvejoa" style="vertical-align: middle; text-align: right" title="Transfers to fixed assets to investment property without cash effect"&gt;&#160;(4,066)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Acquisition of Elizabeth&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbGxd6kjNzy4" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;100,489&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zfa1AannUd2i" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;&#160;227,629&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zwoKy6vjuG5a" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;&#160;278,576&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zriOJeR0hkGg" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;878&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zMagZgO8mpzf" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;16,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z4pa5RxvoRR6" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;3,173&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231_zSKdHi2UgUE7" style="vertical-align: middle; text-align: right" title="Acquisition of Elizabeth"&gt;&#160;627,145&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to inventory&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zSZ6BFbbtyW9" style="vertical-align: bottom; text-align: right" title="Transfers to inventory"&gt;&#160;&#160;261,504&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zQgwOB2Y7lP2" style="vertical-align: middle; text-align: right" title="Transfers to inventory"&gt;&#160;261,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z0BDtlMn8C7h" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;19&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zP0f6BUisIEj" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;3&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zxJZ00uEeku1" style="vertical-align: middle; text-align: right" title="Others"&gt;22&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z3MJpzVVXZpe" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;349,495&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zctRvp4Ptibg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;3,019,934&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zXfMd4Jclp6l" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;13,800,888&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z8pLprgP0NVa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;29,037&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zNkN3s32Dlv7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,643,682&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z14V7bcTAOl5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;581,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zPwtj7KV4255" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;106,274&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231_zkmFU3ZaCppg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;21,531,134&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zJEeJ00Y2cQi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;349,495&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTiTCn5ejzwb" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;5,358,388&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyOq8u5KWG16" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;29,348,048&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z1g7HG5EaA52" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;190,847&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zzXxXKM7gsOd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,643,682&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zbpXjrDeLEOc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;754,606&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_za9IBWYmQqHl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;445,870&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQeVZfLvUIy3" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;40,090,936&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zMBDpTEXM004" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(2,338,454)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zf3TnQpLdPI1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(15,547,160)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z29w8cun5EBg" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(161,810)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zGmSvhDYOxtd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(172,782)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z6XXsanUqjL" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(339,596)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zGT7i59vb0Kd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(18,559,802)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;349,495&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;3,019,934&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;13,800,888&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;29,037&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;3,643,682&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;581,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;106,274&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;21,531,134&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(12,314)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(21,167)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(66,796)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(756)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(6,137)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(1,024)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z94sdaaOW906" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(334)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Effect of foreign exchange differences"&gt;(108,528)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Acquisitions&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;1,402&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;48,061&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;6,631&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;6,618&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;&#160;&#160;3,213,068&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;26,218&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zpORIuykySj5" style="vertical-align: bottom; text-align: right" title="Acquisitions"&gt;58,521&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Acquisitions"&gt;&#160;3,360,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Capitalized interest &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1) &lt;/sup&gt;(notes 29 and 34)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_fKDEp_z2dw574C71yj" style="vertical-align: bottom; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;&#160;&#160;135,242&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20220101__20221231_fKDEp_zQzGYXnBYkt1" style="vertical-align: middle; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"&gt;&#160;135,242&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;PP&amp;amp;E provisions for losses and write-offs (note 27)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zh9SK6FhTqu6" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;&#160;&#160;(272)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zHD8z2KhjsP7" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;25,229&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zmha8ygbevp1" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;(754)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zk4ylFp59XHj" style="vertical-align: bottom; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;&#160;&#160;(41)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231_zDm9jSVjXchf" style="vertical-align: middle; text-align: right" title="PP&amp;amp;E provisions for losses and write-offs"&gt;24,162&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Depreciation (note 26)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLL4Ou8PG6D4" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(218,941)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zXgXIuDodcrj" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;(2,334,638)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z717ox4uh371" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;(7,245)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zQFmrOzFnjgl" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;(104,382)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zqNin6DfKM0d" style="vertical-align: bottom; text-align: right" title="Depreciation"&gt;&#160;&#160;(54,495)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231_zjvYFuoa6yFf" style="vertical-align: middle; text-align: right" title="Depreciation"&gt;(2,719,701)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;(70,520)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;314,131&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;2,800,864&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;5,421&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;(2,965,725)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zm312fCV9dZg" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;(84,171)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to intangible assets&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfer to intangible assets"&gt;&#160;(101,449)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Transfer to intangible assets"&gt;(101,449)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Right of use - Remesurement&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Right of use - Remesurement"&gt;99,728&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Right of use - Remesurement"&gt;99,728&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Consolidation of acquired companies and fair value to asset&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdgPEZzilWEj" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;217,044&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zzEmGrslAee5" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;1,309,277&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z87oCml4nLpd" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;&#160;2,288,415&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zrKKhyoBYgSg" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;7,801&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_ze39DdkgayKf" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;&#160;106,869&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zzk8DlHqEW8h" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;43,272&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zBIPElVMrOEg" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;171,916&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231_zsXrtH6mLCig" style="vertical-align: middle; text-align: right" title="Consolidation of acquired companies and fair value to asset"&gt;&#160;4,144,594&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;91&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;4,700&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;6&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;(2)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zHk5bhScBDUd" style="vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;(51)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Others"&gt;&#160;&#160;4,744&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ze3Fd0mWKmhf" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;485,107&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zW044ME50Jkl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;4,451,114&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zOrIyhFDlMA9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;16,525,293&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zRCTHBVWECxh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;40,882&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zfdsX07SNM77" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;&#160;4,025,550&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_ztf4QU8F0A32" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;644,880&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zG5f5Qda6kM6" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;197,619&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231_zONN0HYB3384" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"&gt;&#160;&#160;26,370,445&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zo5sxTx80pH" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;485,107&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTMzQi9ES8mk" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;8,741,911&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQ79namJrUCi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;36,373,386&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zjz218J1QJIi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;284,863&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zRcO2gt5zY6c" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;4,025,550&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zB9RpqH2rQuj" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;1,057,566&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_ztDUd0YVQxpf" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;643,304&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zOGQcvTRH4Ni" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;51,611,687&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zRejk3vYo3g1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(4,290,797)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z8FZM5aigka1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(19,848,093)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zXdaibh92XMf" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(243,981)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_ziqhl8q8boSl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(412,686)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zYHJ8DKQ43u9" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(445,685)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zJ0AVfrlyCt9" style="vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(25,241,242)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(220,230,241)"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;485,107&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;4,451,114&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;16,525,293&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;40,882&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;4,025,550&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;644,880&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;197,619&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;26,370,445&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F05_zadyPuLfPii3" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F15_zMhzbzZF9cu8" style="text-align: justify"&gt;Refer substantially to assets for railway use, such as yards, rails, mines, and railroad
materials;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0C_zbKyaHgtVoK3" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F11_zKRACvqQNCni" style="text-align: justify"&gt;The capitalized borrowing costs are basically determined for the projects in Steel and Mining
and refer substantially, to:&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;- CSN: Technological updates and acquisition of
new equipment for maintenance of the production capacity of UPV Plant (RJ);&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;- CSN Minera&#xe7;&#xe3;o: Expansion of Casa
de Pedra (MG) and TECAR (RJ).&lt;/p&gt;

&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfPropertyPlantAndEquipmentTableTextBlock>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_LandMember203039015"
      decimals="-3"
      unitRef="BRL">257686000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_BuildingsMember203039015"
      decimals="-3"
      unitRef="BRL">2677565000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">12457383000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">26297000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">3680322000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">516668000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003650"
      unitRef="BRL">100302000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">19716223000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">257686000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">4752412000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">26213225000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">182974000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">3680322000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">634786000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003666"
      unitRef="BRL">414705000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">36136110000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-2074847000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-13755842000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-156677000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-118118000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003678"
      unitRef="BRL">-314403000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-16419887000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_LandMember203039343"
      decimals="-3"
      unitRef="BRL">-932000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">-6402000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-2627000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">1418000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">2076000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">26000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003694"
      unitRef="BRL">-22000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-6463000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">22441000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">367050000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">6756000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">2527722000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">62106000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003708"
      unitRef="BRL">7197000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2993272000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <sid:CapitalizedInterestPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      id="Fact003712"
      unitRef="BRL">87414000</sid:CapitalizedInterestPropertyPlantAndEquipment>
    <sid:CapitalizedInterestPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="Fact003714"
      unitRef="BRL">87414000</sid:CapitalizedInterestPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">-5051000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-62606000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-194000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">-5468000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-38017000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003720"
      unitRef="BRL">-1550000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-112886000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">-163911000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-1845757000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-7043000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-68068000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003731"
      unitRef="BRL">-27878000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-2112657000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:RightOfUseRemesurementPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">109109000</sid:RightOfUseRemesurementPropertyPlantAndEquipment>
    <sid:RightOfUseRemesurementPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">109109000</sid:RightOfUseRemesurementPropertyPlantAndEquipment>
    <sid:AroUpdatesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">2357000</sid:AroUpdatesPropertyPlantAndEquipment>
    <sid:AroUpdatesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2357000</sid:AroUpdatesPropertyPlantAndEquipment>
    <sid:TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect
      contextRef="From2021-01-012021-12-31_ifrs-full_LandMember203039343"
      decimals="-3"
      unitRef="BRL">-4065000</sid:TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect>
    <sid:TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">-1000</sid:TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect>
    <sid:TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-4066000</sid:TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_LandMember203039343"
      decimals="-3"
      unitRef="BRL">100489000</sid:AcquisitionOfElizabeth>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390"
      decimals="-3"
      unitRef="BRL">227629000</sid:AcquisitionOfElizabeth>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">278576000</sid:AcquisitionOfElizabeth>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">878000</sid:AcquisitionOfElizabeth>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">16400000</sid:AcquisitionOfElizabeth>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003759"
      unitRef="BRL">3173000</sid:AcquisitionOfElizabeth>
    <sid:AcquisitionOfElizabeth
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">627145000</sid:AcquisitionOfElizabeth>
    <sid:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">261504000</sid:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1>
    <ifrs-full:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">261504000</ifrs-full:IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">19000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">3000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">22000</sid:OthersPropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_LandMember203039906"
      decimals="-3"
      unitRef="BRL">349495000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_BuildingsMember203039937"
      decimals="-3"
      unitRef="BRL">3019934000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">13800888000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">29037000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">3643682000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">581824000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003785"
      unitRef="BRL">106274000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">21531134000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">349495000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">5358388000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">29348048000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">190847000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">3643682000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">754606000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003801"
      unitRef="BRL">445870000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">40090936000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-2338454000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-15547160000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-161810000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-172782000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003813"
      unitRef="BRL">-339596000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-18559802000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember203040375"
      decimals="-3"
      unitRef="BRL">-12314000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">-21167000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-66796000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-756000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">-6137000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-1024000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003829"
      unitRef="BRL">-334000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-108528000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember203040375"
      decimals="-3"
      unitRef="BRL">1402000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">48061000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">6631000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">6618000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">3213068000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">26218000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003845"
      unitRef="BRL">58521000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3360519000</ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment>
    <sid:CapitalizedInterestPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      id="Fact003849"
      unitRef="BRL">135242000</sid:CapitalizedInterestPropertyPlantAndEquipment>
    <sid:CapitalizedInterestPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact003851"
      unitRef="BRL">135242000</sid:CapitalizedInterestPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">-272000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">25229000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-754000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003859"
      unitRef="BRL">-41000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <ifrs-full:DisposalsPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">24162000</ifrs-full:DisposalsPropertyPlantAndEquipment>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">-218941000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-2334638000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-7245000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-104382000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003871"
      unitRef="BRL">-54495000</sid:DepreciationPropertyPlantAndEquipments>
    <sid:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2719701000</sid:DepreciationPropertyPlantAndEquipments>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember203040375"
      decimals="-3"
      unitRef="BRL">-70520000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">314131000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">2800864000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">5421000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">-2965725000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003885"
      unitRef="BRL">-84171000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">-101449000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-101449000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
    <sid:RightOfUseRemesurementPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">99728000</sid:RightOfUseRemesurementPropertyPlantAndEquipment>
    <sid:RightOfUseRemesurementPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">99728000</sid:RightOfUseRemesurementPropertyPlantAndEquipment>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember203040375"
      decimals="-3"
      unitRef="BRL">217044000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">1309277000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">2288415000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">7801000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">106869000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">43272000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003907"
      unitRef="BRL">171916000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <ifrs-full:GainRecognisedInBargainPurchaseTransaction
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4144594000</ifrs-full:GainRecognisedInBargainPurchaseTransaction>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406"
      decimals="-3"
      unitRef="BRL">91000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">4700000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">6000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-2000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003919"
      unitRef="BRL">-51000</sid:OthersPropertyPlantAndEquipment>
    <sid:OthersPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4744000</sid:OthersPropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_LandMember203040828"
      decimals="-3"
      unitRef="BRL">485107000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember203040843"
      decimals="-3"
      unitRef="BRL">4451114000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">16525293000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">40882000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">4025550000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">644880000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003935"
      unitRef="BRL">197619000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">26370445000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">485107000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">8741911000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">36373386000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">284863000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ConstructionInProgressMember"
      decimals="-3"
      unitRef="BRL">4025550000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">1057566000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003951"
      unitRef="BRL">643304000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">51611687000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-4290797000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-19848093000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-243981000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-412686000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      id="Fact003963"
      unitRef="BRL">-445685000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-25241242000</ifrs-full:PropertyPlantAndEquipment>
    <sid:ScheduleOfRightsOfUseTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfRightsOfUseTableTextBlock_pn3n3_zoz85EjrSqcg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zKdCizQEdhQd" style="display: none"&gt;Schedule
of rights of use&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 45%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Land&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Buildings and Infrastructure&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Machinery, equipment and facilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zG1cYph249Z8" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&#160;393,015&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zFX99KBNf64e" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;66,086&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z3lvHWOnEqM3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;51,946&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zoW2I829mCE2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;5,621&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zvq3rihoBC5j" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&#160;516,668&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zIgWhwhF84Ka" style="text-align: right"&gt;&#160;&#160;434,689&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zj7VvAKToLzb" style="text-align: right"&gt;&#160;75,882&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z2ukHaMxbxV2" style="text-align: right"&gt;81,598&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zvIpluEL1dEd" style="text-align: right"&gt;&#160;&#160;42,617&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zOEoRVf1Z7Jh" style="text-align: right"&gt;&#160;&#160;634,786&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRU5jRLS8MT4" style="text-align: right"&gt;(41,674)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zOsLT6ulrwRh" style="text-align: right"&gt;&#160;&#160;(9,796)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zYy3Qinc3pxe" style="text-align: right"&gt;&#160;&#160;(29,652)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zf1liKcPLA24" style="text-align: right"&gt;&#160;(36,996)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zuCUW3m71noc" style="text-align: right"&gt;&#160;(118,118)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;393,015&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;66,086&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;51,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;5,621&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;516,668&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;(6)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zSgXNEtK0EJk" style="text-align: right"&gt;29&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;26&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;1,195&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;178&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;40,503&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="text-align: right"&gt;&#160;&#160;20,230&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;62,106&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Remesurement&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;&#160;63,120&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;&#160;18,031&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;27,958&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;109,109&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Depreciation&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;(23,424)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;(10,343)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(25,472)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zYEZxtDEwbai" style="text-align: right"&gt;(8,829)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(68,068)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Write-offs&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;(16,940)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(20,944)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--WriteOffRightOfuseAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z8zU8NXu8Ql6" style="text-align: right"&gt;(133)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(38,017)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"&gt;&#160;22,319&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(5,810)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"&gt;&#160;&#160;(20,226)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TransfersToOtherAssetCategories_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zENBxSOM4SG2" style="text-align: right"&gt;&#160;3,717&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zyWdErpIbYml" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;439,285&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zYdulaA1YA54" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;68,145&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQtQKe3sX1Yg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;53,759&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxJWgZ8PGnD7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;20,635&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zuDIXRRCIys1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;581,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zVQRhX6lAaXh" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;500,826&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zBUC3gq6Hng3" style="vertical-align: bottom; text-align: right"&gt;&#160;94,196&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zRP8cQ9NeXQ8" style="vertical-align: bottom; text-align: right"&gt;99,103&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z55GS3wpfDg4" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;60,483&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z9zyt48WAISc" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;754,608&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxuZjywtXjC9" style="vertical-align: bottom; text-align: right"&gt;(61,541)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zNKJdFLhsdV7" style="vertical-align: bottom; text-align: right"&gt;(26,051)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z8ggB6MlTVac" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(45,344)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zu2uokgdDlL" style="vertical-align: bottom; text-align: right"&gt;&#160;(39,848)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zA9BZmGL6F64" style="vertical-align: bottom; text-align: right"&gt;&#160;(172,784)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;439,285&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;68,145&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;53,759&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;20,635&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;581,824&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zgMvcpM05y67" style="vertical-align: bottom; text-align: right"&gt;&#160;(360)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zbO6s0U4hwHe" style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(62)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z2Xrcy37B0Z7" style="vertical-align: bottom; text-align: right"&gt;(602)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zmnP7At6dCWl" style="vertical-align: bottom; text-align: right"&gt;&#160;(1,024)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zrJt4y90Omjk" style="text-align: right"&gt;2,520&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLOzqKc8Fvcd" style="text-align: right"&gt;2,042&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z9M1FUFYb8aa" style="text-align: right"&gt;&#160;&#160;4,191&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zPbzPVWb6EE3" style="text-align: right"&gt;&#160;&#160;17,465&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zdv6Y2drCZYa" style="text-align: right"&gt;26,218&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Consolidation of acquired companies&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPSiTlbzw1Ib" style="text-align: right" title="Consolidation of acquired companies"&gt;1,092&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zAzj6sS2NKAe" style="text-align: right" title="Consolidation of acquired companies"&gt;35,511&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zQZoDXjMFzm" style="text-align: right" title="Consolidation of acquired companies"&gt;&#160;6,669&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z6Zcb07CWSOe" style="text-align: right" title="Consolidation of acquired companies"&gt;43,272&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Remesurement&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z5SEQyoOzcuk" style="text-align: right"&gt;&#160;45,410&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zqMadkYr1x87" style="text-align: right"&gt;8,325&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z6vg0djgP4Ze" style="text-align: right"&gt;38,430&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zDXFDR5f4Rhc" style="text-align: right"&gt;&#160;7,563&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zjjzsHicPOna" style="text-align: right"&gt;99,728&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Depreciation&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zQjp5LfAMYUe" style="text-align: right"&gt;(22,153)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zYKhYc9icr42" style="text-align: right"&gt;(16,726)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyrWpe30Kc1i" style="text-align: right"&gt;&#160;&#160;(48,142)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zlhDMas3Ftd1" style="text-align: right"&gt;&#160;(17,361)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zKVzDK0KMT56" style="text-align: right"&gt;&#160;(104,382)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Write-offs&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--WriteOffRightOfuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQQV44mWmNx5" style="text-align: right"&gt;&#160;(754)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--WriteOffRightOfuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zrMpwQ4eMZV4" style="text-align: right"&gt;&#160;(754)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZyz1NjkyUgj" style="text-align: right"&gt;(14)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z17Iv0cKnMu4" style="text-align: right"&gt;(87)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zPv9khY81t44" style="text-align: right"&gt;&#160;&#160;228&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zQ4Yu6kzuXU" style="text-align: right"&gt;(127)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OthersRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zeU0iMmgGwEg" style="text-align: right" title="Others"&gt;(2)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OthersRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zoCaunb6fNk9" style="text-align: right" title="Others"&gt;&#160;(2)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z7n8ST2enoMi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;465,048&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zpj6bPAXdgk5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;62,431&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zzgTAztQPahi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;83,161&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zMQgAoz284x3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;34,240&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zcTmRmj9FU2j" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;644,880&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Cost&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRgDZ8nNOD1i" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;548,756&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zr9o8Mqms0kc" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;107,782&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zGWdB570tOZ9" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;277,865&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zo79fuQ9MiUa" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;123,164&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zGFA6yPEv1G6" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;1,057,567&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Accumulated depreciation&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZAooBDAOyFe" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(83,708)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zWrO6K2ohrKf" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(45,351)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zqdW8cpfIdok" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(194,704)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z6GZ0Xp7adqi" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(88,924)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zSATiFiP7lE4" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(412,687)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;465,048&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;62,431&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;83,161&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;34,240&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;644,880&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfRightsOfUseTableTextBlock>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">393015000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">66086000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">51946000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">5621000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">516668000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">434689000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">75882000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">81598000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">42617000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember203041640"
      decimals="-3"
      unitRef="BRL">634786000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-41674000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-9796000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-29652000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-36996000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember203041718"
      decimals="-3"
      unitRef="BRL">-118118000</ifrs-full:RightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">3000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-6000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">29000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">26000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">1195000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">178000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">40503000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">20230000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">62106000</ifrs-full:AdditionsToRightofuseAssets>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">63120000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">18031000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">27958000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">109109000</sid:RightofuseAssetsRemeasurement>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-23424000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-10343000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-25472000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-8829000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-68068000</ifrs-full:DepreciationRightofuseAssets>
    <sid:WriteOffRightOfuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-16940000</sid:WriteOffRightOfuseAssets>
    <sid:WriteOffRightOfuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-20944000</sid:WriteOffRightOfuseAssets>
    <sid:WriteOffRightOfuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-133000</sid:WriteOffRightOfuseAssets>
    <sid:WriteOffRightOfuseAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-38017000</sid:WriteOffRightOfuseAssets>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">22319000</sid:TransfersToOtherAssetCategories>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-5810000</sid:TransfersToOtherAssetCategories>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-20226000</sid:TransfersToOtherAssetCategories>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2021-01-012021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">3717000</sid:TransfersToOtherAssetCategories>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">439285000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">68145000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">53759000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">20635000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">581824000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">500826000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">94196000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">99103000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">60483000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember203042125"
      decimals="-3"
      unitRef="BRL">754608000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-61541000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-26051000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-45344000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-39848000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember203042203"
      decimals="-3"
      unitRef="BRL">-172784000</ifrs-full:RightofuseAssets>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-360000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-62000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-602000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-1024000</ifrs-full:IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">2520000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">2042000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">4191000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">17465000</ifrs-full:AdditionsToRightofuseAssets>
    <ifrs-full:AdditionsToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">26218000</ifrs-full:AdditionsToRightofuseAssets>
    <sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">1092000</sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets>
    <sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">35511000</sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets>
    <sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">6669000</sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets>
    <sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">43272000</sid:ConsolidationOfAcquiredCompaniesToRightofuseAssets>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">45410000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">8325000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">38430000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">7563000</sid:RightofuseAssetsRemeasurement>
    <sid:RightofuseAssetsRemeasurement
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">99728000</sid:RightofuseAssetsRemeasurement>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-22153000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-16726000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-48142000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-17361000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-104382000</ifrs-full:DepreciationRightofuseAssets>
    <sid:WriteOffRightOfuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-754000</sid:WriteOffRightOfuseAssets>
    <sid:WriteOffRightOfuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-754000</sid:WriteOffRightOfuseAssets>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-14000</sid:TransfersToOtherAssetCategories>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-87000</sid:TransfersToOtherAssetCategories>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">228000</sid:TransfersToOtherAssetCategories>
    <sid:TransfersToOtherAssetCategories
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-127000</sid:TransfersToOtherAssetCategories>
    <sid:OthersRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-2000</sid:OthersRightofuseAssets>
    <sid:OthersRightofuseAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">-2000</sid:OthersRightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">465048000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">62431000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">83161000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">34240000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_RightofuseAssetsMember"
      decimals="-3"
      unitRef="BRL">644880000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">548756000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">107782000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">277865000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">123164000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_RightofuseAssetsMember203042609"
      decimals="-3"
      unitRef="BRL">1057567000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">-83708000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-45351000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_MachineryMember"
      decimals="-3"
      unitRef="BRL">-194704000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-88924000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember_ifrs-full_RightofuseAssetsMember203042718"
      decimals="-3"
      unitRef="BRL">-412687000</ifrs-full:RightofuseAssets>
    <sid:SummaryOfEstimatedUsefulLivesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfEstimatedUsefulLivesTableTextBlock_pn3n3_z2WyVvzqxbU6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B3_zeUhS29PIaNi" style="display: none"&gt;Schedule
of estimated useful lives&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 22%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Buildings and Infrastructure&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zSiPxmMFzBlb" title="Average estimated useful lives"&gt;34&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zY3phbleytug" title="Average estimated useful lives"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Machinery, equipment and facilities&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zgunCWqMFfvh" title="Average estimated useful lives"&gt;18&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zBOhA3Nbbsye" title="Average estimated useful lives"&gt;18&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Furniture and fixtures&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKIJ1b7sGnV4" title="Average estimated useful lives"&gt;12&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKOgeurd0F35" title="Average estimated useful lives"&gt;12&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zIdMNClNtNA" title="Average estimated useful lives"&gt;9&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zma0ii8JH5zg" title="Average estimated useful lives"&gt;10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfEstimatedUsefulLivesTableTextBlock>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember203040406">P34Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember203039390">P34Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2022-01-012022-12-31_ifrs-full_MachineryMember">P18Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2021-01-012021-12-31_ifrs-full_MachineryMember">P18Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember">P12Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember">P12Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">P9Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember">P10Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zCzr2kJOTr55" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;12.&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;&lt;span id="xdx_827_zYxWI3YL49Zk"&gt;INTANGIBLE ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfIntangibleAssetsTableTextBlock_pn3n3_ziMvycWWUrVk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B1_zxkuBlSe2jkc" style="display: none"&gt;Schedule
of intangible assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 32%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Goodwill&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Customer relationships&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Software&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Trademarks&lt;br/&gt;
and&lt;br/&gt;
patents&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Rights and licenses (*)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_z55yihhkbQLe" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;3,606,156&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zVqBmYZGlDea" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;278,041&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zIlNtbsgY1Aa" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;&#160;45,665&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z6M8OdpdPgih" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;215,532&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zuclxhnlr1g3" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;&#160;3,169,349&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zBsoZNZgJMDa" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;2,051&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231_zf8otnj19c0g" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;&#160;7,316,794&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Cost&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zu5RtNAzyqm5" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;3,846,563&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJoeg5M1fWFb" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;823,540&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQW0WG7YRh72" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;182,059&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zK8eDzWX6Qw4" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;215,532&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_zSW5kGScrxdf" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,193,787&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8TWyRrUDqw5" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;2,051&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2rqK6ISxkNl" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;8,263,532&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Accumulated amortization&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zt83EwyvvRw1" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(131,077)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zXet63RlN3kh" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(545,499)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ztPsoC1J7df4" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(136,394)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_zaaDuE57dfkf" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(24,438)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zhxzDfokqQli" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(837,408)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Adjustment for accumulated recoverable value&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zOr45WZR5e33" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(109,330)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zgu2DELo142i" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(109,330)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_za12UO7rb7t1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,606,156&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z9Edx0K66VV4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;278,041&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zYrOEKCaNKf6" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;45,665&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zt2itgFoMwY9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;215,532&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zcWJwYt5qjXa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,169,349&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zyMkjMe24Ai" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;2,051&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231_zFDehLWGeXZc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;7,316,794&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z2z7EclFuDS5" style="text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(1,835)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zNoi5J82jMU8" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(24)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z3g8X0rfCVp8" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;(1,923)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zbMSpj670Oag" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(18)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zf3Oi0HCV0wf" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(3,800)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Acquisitions and expenditures&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zk2XFEuZxby9" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"&gt;&#160;3,302&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zKabI9JlIBu6" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"&gt;&#160;27&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zH5EU1of9G47" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"&gt;&#160;&#160;3,329&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Transfer of property, plant and equipment&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zQ4LXUMdFV3b" style="padding-left: 15px; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;&#160;29,840&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zh2YOhRSoOL1" style="padding-left: 15px; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;29,840&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Amortization (note 27)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zJBjuEuyW20a" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;&#160;(68,294)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zwZObE21TJEh" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(12,343)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zL1OlmL2Wwz6" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;(21,843)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231_zSdTsLswFJhd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(102,480)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Disposals&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zr4YAVRVQhFd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Disposals"&gt;&#160;(63)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zQBzxxBApZ7j" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Disposals"&gt;(63)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zOqjwx8qnmna" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;39,814&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_z55eAFmyHJY8" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Transfers to other asset categories"&gt;(39,814)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Business Combination Elizabeth (note 4)&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zecUxZgewUjg" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"&gt;&#160;&#160;83,266&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zSJLtnpnzQOb" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"&gt;&#160;&#160;330,164&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231_zfgghQJNIA43" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"&gt;&#160;&#160;413,430&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_ziHNhiy5osbk" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,729,236&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zeOF9qLuhKM8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;207,912&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z1ajOSBopVe2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;66,440&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z0q1rBThCzw3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;213,609&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zA5ZhBgZEPA3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,437,883&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zUGyIqyvOHkl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;1,970&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231_zbSRw5Eqczif" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;7,657,050&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Cost&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2gaHcKCHmea" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;3,969,643&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zOtFxSSFYOM7" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;816,206&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrYAoBcwRHcg" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;221,712&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zaJgo60cCJAa" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;213,609&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_ztc9TUcUDBQ8" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,484,778&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zYD0dc4JheMf" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;1,970&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zmDjrx8Bfdk6" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;8,707,918&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Accumulated amortization&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z5HMR0w3SLSb" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(131,077)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zkfqFxnez8Jg" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(608,294)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zR8QzjGyGRy6" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(155,272)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_z2P3LpZcIXZj" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(46,895)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z1VbhaerXbt" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(941,538)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Adjustment for accumulated recoverable value&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zBYA8GvggEZ2" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(109,330)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zCTkOF4M0R4e" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(109,330)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zSM7x6niuL52" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,729,236&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zdQsmFnscHre" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;207,912&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zCospEH367p9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;66,440&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zYyBKiXmXzT7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;213,609&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zsghfgDxoAea" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,437,883&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zAPzjoganMyd" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;1,970&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231_zQwUn1YJMs3b" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;7,657,050&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Effect of foreign exchange differences&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zAGOXo30RIji" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(26,059)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z0jEMkiVoRo3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(544)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zfh1KYCYUOfi" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(25,399)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zLoHdkfLYx93" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(214)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zNPbZL3LZCn1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(52,216)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Acquisitions&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z3lHdsbT9Tn8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;&#160;830&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zQdUi2i0aUK8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;&#160;76,764&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zLi2mwc0mqc4" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;644&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zh77KCpGnZC9" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;&#160;78,238&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Consolidation of acquired companies&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zrprQ81oe8G9" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;402,247&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zOBWuR2mIU78" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;33,982&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zjd2Wy4OBbre" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;6,008&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zjrUfTx5uOx2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;&#160;38,370&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zj37wyBzm2xc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;&#160;2,677,809&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231_zYOtFCGxeoEg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;&#160;3,158,416&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Transfer of property, plant and equipment&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zx7QkxW3wbw7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;&#160;30,456&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zo01KZ8jRnh1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;70,993&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231_zANj49kzrax2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;&#160;101,449&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Amortization (note 26)&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z9V9MsGmdjPd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;&#160;(63,351)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zxXgYQepVBbk" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(15,344)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z109ygdPBM68" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;(1,393)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_z0XY4vFpjGg1" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;(74,795)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231_zxOvsJh6pPkh" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(154,883)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zCPjkUYvp0r5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,131,483&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zovouZklvmo7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;152,484&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z6ZNgQfAfVi4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;87,846&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zAxiKzCKgvXk" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;225,187&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zOBGyUdTFzfc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;6,188,654&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zT3bcRv6k51j" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231_zvQlzCs1Vw62" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;10,788,054&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Cost&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zHqWNShP0pj8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,371,890&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ztZk0QU2lzTg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;753,307&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zdZmLXJWvFzl" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;296,456&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zPcG8ycyVd6i" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;226,581&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_z36WokelWE99" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;6,400,593&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zlDo3DlxnOuf" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zKyjPKUBsihc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;12,051,227&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Accumulated amortization&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zPHNxtPpLb8l" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(131,077)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zYpyF7BJBpSi" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(600,823)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zZIBSUeYSyj7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(208,610)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zbeiCJJMq025" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(1,394)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_zqO7XW7RGFW2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(211,939)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zNUsq0wwANFg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(1,153,843)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Adjustment for accumulated recoverable value&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zz6FNBL3dMBf" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(109,330)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zQs2SFB96qde" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(109,330)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zjk2qtacI5S5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,131,483&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zm6SgPmUAlnl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;152,484&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zWqWkvjEidl5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;87,846&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z29bfh8sf8oi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;225,187&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zhi4dGbPQU2d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;6,188,654&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zBH5NReMlSVl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231_zq9FOfmlqhf7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;10,788,054&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F08_zyXsfJoMQTy9" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F19_zZXyfx4YQKB7" style="text-align: justify"&gt;Comprised mainly of: (i) mining rights whose amortization is based on production volume and
(ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term (note
3.c).&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A5_zBeT7uCx3Iig" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The average estimated useful lives are as follows
(in years):&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfAverageUsefulLifeByNatureTableTextBlock_pn3n3_z8Hcc43qsWU6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B5_zsAsRDQ7WPH" style="display: none"&gt;Schedule of average useful life by nature&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 45%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 27%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Software&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zEKmQuxmdoSa" title="Average useful lives"&gt;10&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zQKyQ5ioIuU1" title="Average useful lives"&gt;9&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Customer relationships&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zIMq6Qbykm29" title="Average useful lives"&gt;13&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zN8zjxNNVZvj" title="Average useful lives"&gt;13&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zJgPbF6XWwre" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;12.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Goodwill impairment test &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Goodwill arising from expected future profitability
of acquired companies and intangible assets with indefinite useful lives (trademarks) were allocated to CSN&#x2019;s cash-generating units
(CGUs) which represent the lowest level of assets or group of assets of the Group. According to IAS36, when a CGU has an intangible asset
with no defined useful life allocated, the Company must perform an impairment test. The CGUs with intangible assets in this situation
are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfCashGeneratingUnitsTableTextBlock_pn3n3_zRKNIXI4NO13" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B4_zQOvkK6kCO2l" style="display: none"&gt;Schedule of goodwill impairment test&lt;/span&gt; &lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 23%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Goodwill&lt;/td&gt;
    &lt;td colspan="4" style="font-weight: bold; vertical-align: middle; text-align: center"&gt;Trademarks&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Cash generating unity&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Segment&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="font-weight: bold; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Packaging &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Steel&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_z4F5VSVEWCB8" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Cash generating unity"&gt;&#160;&#160;170,163&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_z7cGXIi6ezu" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity"&gt;158,748&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_zjHr1LaVmup5" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity"&gt;170,163&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_zRIvWDnBB5gi" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity"&gt;158,748&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Long steel &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Steel&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_z1EHJtBDoDIh" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;235,595&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_z020NxbOajBh" style="text-align: right" title="Cash generating unity"&gt;235,595&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zv9v52YMaKVj" style="text-align: right" title="Cash generating unity"&gt;&#160;225,187&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zQsMR2bQLUZf" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;213,609&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zB0LLdFkkPh2" style="text-align: right" title="Cash generating unity"&gt;460,782&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zLmdW3zJNOf6" style="text-align: right" title="Cash generating unity"&gt;449,204&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Mining &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Mining&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zaLzWn314k4f" style="text-align: right" title="Cash generating unity"&gt;3,236,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zMRhrrvOrn4g" style="text-align: right" title="Cash generating unity"&gt;&#160;3,236,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zjN0QQZpBbmh" style="text-align: right" title="Cash generating unity"&gt;3,236,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zEkmt5fbIOph" style="text-align: right" title="Cash generating unity"&gt;&#160;3,236,402&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Other Steel &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Steel&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zpDFNOgTppTj" style="text-align: right" title="Cash generating unity"&gt;&#160;15,225&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zHsZ6e7bkqNb" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;15,225&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zWeRR75QMHj3" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;15,225&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zdkiULpsj0ja" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;15,225&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cements &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(5)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Cement&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zVwXeag6itU7" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;474,098&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zfa6PQSZkmgk" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;83,266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zqXRLM1QKCAf" style="text-align: right" title="Cash generating unity"&gt;474,098&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zjGBZ1NUzNt5" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;83,266&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zuyHH7bSfLYf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;4,131,483&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;3,729,236&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zgxC5zDGWrI2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;225,187&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zKlp5T9tDKCd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;&#160;213,609&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231_zaRp5KLo2i45" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;4,356,670&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231_zrCFTOqbxS82" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;3,942,845&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F02_zj3KYFONLE17" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F15_zURzO7mZQR73" style="text-align: justify"&gt;The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the
amount of R$&lt;span id="xdx_90E_eifrs-full--ImpairmentLoss_pn3n3_c20220101__20221231_zIAmpOtTiM8d" title="Impairment loss"&gt;109,330&lt;/span&gt;, recognized in 2011. In 2022, Metalgr&#xe1;fica Igua&#xe7;u was acquired by subsidiary Prada and goodwill of
R$&lt;span id="xdx_90C_eifrs-full--Goodwill_iI_pn3n3_c20221231_zoaYE0FzTkx7" title="Goodwill"&gt;11,415&lt;/span&gt; was recognized.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F09_zMKSlUjUhAQe" style="width: 15pt; text-align: right"&gt;(2)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zw5WrfpqiPtb" style="text-align: justify"&gt;The goodwill and trademark that are recorded in intangible assets at long steel segment,
derives from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are
considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0D_zlf5mfwnWO6g" style="width: 15pt; text-align: right"&gt;(3)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F14_zIN0TWGdjHZ5" style="text-align: justify"&gt;Refers to the goodwill for expected future profitability, resulting from the acquisition
of Namisa by CSN Minera&#xe7;&#xe3;o concluded in December 2015, which recoverability is tested annually.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zFHnFRWBOa57" style="width: 15pt; text-align: right"&gt;(4)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1A_zyDy4jZYWNh4" style="text-align: justify"&gt;On November 29, 2019, CSN acquired the stake held by CKTR Brasil Servi&#xe7;os Ltda., corresponding
to &lt;span id="xdx_902_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CKTRBrasilServicosLtdMember_zYT3QtkrNbI2" title="Stake percentage"&gt;50&lt;/span&gt;% of CBSI's shares, and now holds &lt;span id="xdx_90A_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zMz2gHGxTf4f" title="Stake percentage"&gt;100&lt;/span&gt;% of CBSI's share capital.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zLBZWFtrpvn4" style="width: 15pt; text-align: right"&gt;(5)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zDgXuBzWUQMg" style="text-align: justify"&gt;In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future
profitability in the amount of R$&lt;span id="xdx_907_eifrs-full--Goodwill_iI_pn3n3_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zz0ZaNr58Ci6" title="Goodwill"&gt;83,266&lt;/span&gt; was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos
Brasil S.A. in the amount of R$&lt;span id="xdx_906_eifrs-full--Goodwill_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zO4NyqI3bcg4" title="Goodwill"&gt;390,832&lt;/span&gt; was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AD_zb5OQXj0WAKe" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The impairment testing of the goodwill and the
trademark include the balance of property, plant and equipment of the cash-generating units and also the intangible assets. The test is
based on the comparison between the actual balances and the value in use of those units, determining based on the projections of discounted
cash flows and use of such assumptions and judgments as: growth rate, costs and expenses, discount rate, working capital, future Capex
and macroeconomic assumptions observable in the market.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;The main assumptions used in calculating the values in use as of December
31, 2022 are as follows:&lt;/p&gt;

&lt;p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_pn3n3_ziTimCKhXHWh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;span id="xdx_8BF_zItmOOr2pgxc" style="display: none"&gt;Schedule of main assumptions for intangible asstes impairment&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border: Black 0.5pt solid; font-weight: bold; text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Packaging&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Mining&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Other Steelmaking&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Flat Steel (*)&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Flat Steel (*)&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Logistics (**)&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Cements&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Measurement of recoverable value&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____z30nfJ7gA2L8" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zyGAHH9VPdD6" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zRbrBxbDou86" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zSStKU29nu8j" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;Cash flow projection&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2032 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cash flow projection"&gt;Until 2064&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2032 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zH2lCI8PePW5" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2032 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zS8WSzO28Fnl" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2035 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___ztnYabZueoZ2" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2027&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zdx6skDLraSk" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2050 + perpetuity&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Gross Margin&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on&lt;br/&gt;
historical data, impacts of&lt;br/&gt;
business restructuring and&lt;br/&gt;
market trends&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;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.&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zChNqZDmES93" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zEw5bwCBZgsb" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zjOTBGnyrYDl" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Estimated based on market study to captures cargo and operational costs according to market trend studies&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zvqjDUGtRpnd" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;Cost atualization&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Cost based on historical data of&lt;br/&gt;
each product and impacts of&lt;br/&gt;
business restructuring&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization"&gt;Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Updated costs based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zuihpgiOZwHa" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Updated costs based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zwuapQGC6f4i" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Updated costs based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zfWUMZBU5O1h" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization"&gt;Study-based costs and market trends&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zKPETron7vw7" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization"&gt;Study-based costs and market trends&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Perpetual growth rate&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without perpetuity&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zljxtEF7u9x4" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zAbj9ZPj199l" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zVknfx2tFjF9" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without perpetuity&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_z7RdOVRmB3Hc" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-right: Black 0.5pt solid; border-bottom: black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;Discount rate&lt;/td&gt;
    &lt;td colspan="7" style="border-top: Black 0.5pt solid; border-right: black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;For packaging, cash flows were discounted using a discount rate around &lt;span id="xdx_909_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--Packaging1Member_zCmuoA0p3vll" title="Discount rate applied to cash flow projections"&gt;9.13&lt;/span&gt;% p.a. in real terms. For mining, steel, cement and other steel, cash flows were discounted using a discount rate between &lt;span id="xdx_903_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zTkllnnsWHV3" title="Discount rate applied to cash flow projections"&gt;3.53&lt;/span&gt;% to &lt;span id="xdx_90B_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zWPJSDKrtwj4" title="Discount rate applied to cash flow projections"&gt;13.09&lt;/span&gt;% p.a. in real terms and in nominal terms between &lt;span id="xdx_90C_ecustom--NominalTerms_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zh7cTReW4NBc" title="Nominal terms"&gt;5.60&lt;/span&gt;% to &lt;span id="xdx_90A_ecustom--NominalTerms_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zSTyvkNYNyj5" title="Nominal terms"&gt;16.49&lt;/span&gt;% p.a. For logistics, cash flows were discounted using a discount rate between &lt;span id="xdx_906_ecustom--DescriptionOfDiscountRatesAppliedToCashFlowProjections1_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_znh7DuxorhMk" title="Description of discount rates applied to cash flow projections"&gt;6.01&lt;/span&gt;% to &lt;span id="xdx_908_ecustom--DescriptionOfDiscountRatesAppliedToCashFlowProjections1_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zGLNZyaS0SNj" title="Description of discount rates applied to cash flow projections"&gt;7.56&lt;/span&gt;% p.a. in real terms.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td colspan="7" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;The discount rate was based on the weighted average cost of capital ("WACC") that reflects the specific risk of each segment.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zq3jRnR6VqHd" style="width: 15pt; text-align: right"&gt;*&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F18_zzNdLdSigehg" style="text-align: justify"&gt;Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets
of Stahlwerk Th&#xfc;ringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the
functional currency of these subsidiaries.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0D_zJyHsAiUfOYa" style="width: 15pt; text-align: right"&gt;**&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1B_zDPcRGMIOTQ5" style="text-align: justify"&gt;Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Log&#xed;stica S.A.;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AE_zryMvKHb5rPd" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; line-height: 115%"&gt;&lt;span style="font-size: 9pt; line-height: 115%"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Intangible assets basically comprise assets acquired
from third parties, including through business combinations. These assets are recorded at acquisition or formation cost and deducted from
amortization calculated using the straight-line method based on the economic useful life of each asset, within the estimated periods of
exploration or recovery.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Mineral exploration rights are classified as rights
and licenses in the intangible group.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Intangible assets with an indefinite useful life
are not amortized.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Goodwill&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Goodwill represents the positive difference between
the amount paid and/or payable for the acquisition of a business and the net fair values of assets and liabilities of the subsidiary acquired.
Goodwill on acquisitions in business combinations is recorded as intangible assets in the consolidated financial statements. The gain
on bargain purchase is recognized as a gain in the income statement for the period of the acquisition. Goodwill is tested for impairment
annually or at any time when circumstances indicate a possible loss. Recognized impairment losses on goodwill, if any, are not reversed.
Gains and losses on the disposal of a Cash Generating Unit (&#x201c;CGU&#x201d;), if any, include the carrying amount of goodwill related
to the CGU sold.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Impairment of Non-financial
Assets	&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 20pt; text-align: justify"&gt;Assets that have an indefinite useful life, such
as goodwill, are not subject to amortization and are tested annually for impairment. Assets that are subject to amortization and/or depreciation,
such as fixed assets and investment properties, are reviewed for impairment whenever events or changes in circumstances indicate that
the carrying value may not be recoverable. An impairment loss is recognized at the amount by which the carrying amount of the asset exceeds
its recoverable amount. The latter is the higher of an asset's fair value less costs to sell and its value in use. For impairment assessment
purposes, assets are grouped at the lowest levels for which there are separately identifiable cash flows (Cash Generating Units). Non-financial
assets other than goodwill that have suffered impairment are reviewed subsequently each year for possible reversal of the impairment.&lt;/p&gt;

</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <sid:SummaryOfIntangibleAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfIntangibleAssetsTableTextBlock_pn3n3_ziMvycWWUrVk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B1_zxkuBlSe2jkc" style="display: none"&gt;Schedule
of intangible assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 32%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Goodwill&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Customer relationships&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Software&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Trademarks&lt;br/&gt;
and&lt;br/&gt;
patents&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Rights and licenses (*)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_z55yihhkbQLe" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;3,606,156&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zVqBmYZGlDea" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;278,041&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zIlNtbsgY1Aa" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;&#160;45,665&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z6M8OdpdPgih" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;215,532&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zuclxhnlr1g3" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;&#160;3,169,349&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zBsoZNZgJMDa" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;2,051&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231_zf8otnj19c0g" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"&gt;&#160;&#160;7,316,794&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Cost&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zu5RtNAzyqm5" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;3,846,563&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJoeg5M1fWFb" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;823,540&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQW0WG7YRh72" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;182,059&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zK8eDzWX6Qw4" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;215,532&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_zSW5kGScrxdf" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,193,787&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8TWyRrUDqw5" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;2,051&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2rqK6ISxkNl" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;8,263,532&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Accumulated amortization&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zt83EwyvvRw1" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(131,077)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zXet63RlN3kh" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(545,499)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ztPsoC1J7df4" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(136,394)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_zaaDuE57dfkf" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(24,438)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zhxzDfokqQli" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(837,408)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Adjustment for accumulated recoverable value&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zOr45WZR5e33" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(109,330)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zgu2DELo142i" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(109,330)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_za12UO7rb7t1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,606,156&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z9Edx0K66VV4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;278,041&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zYrOEKCaNKf6" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;45,665&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zt2itgFoMwY9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;215,532&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zcWJwYt5qjXa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,169,349&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zyMkjMe24Ai" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;2,051&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231_zFDehLWGeXZc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;7,316,794&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Effect of foreign exchange differences&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z2z7EclFuDS5" style="text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(1,835)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zNoi5J82jMU8" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(24)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z3g8X0rfCVp8" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;(1,923)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zbMSpj670Oag" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(18)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zf3Oi0HCV0wf" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(3,800)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Acquisitions and expenditures&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zk2XFEuZxby9" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"&gt;&#160;3,302&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zKabI9JlIBu6" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"&gt;&#160;27&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zH5EU1of9G47" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"&gt;&#160;&#160;3,329&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Transfer of property, plant and equipment&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zQ4LXUMdFV3b" style="padding-left: 15px; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;&#160;29,840&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zh2YOhRSoOL1" style="padding-left: 15px; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;29,840&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Amortization (note 27)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zJBjuEuyW20a" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;&#160;(68,294)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zwZObE21TJEh" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(12,343)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zL1OlmL2Wwz6" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;(21,843)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231_zSdTsLswFJhd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(102,480)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Disposals&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zr4YAVRVQhFd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Disposals"&gt;&#160;(63)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zQBzxxBApZ7j" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Disposals"&gt;(63)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Transfers to other asset categories&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zOqjwx8qnmna" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Transfers to other asset categories"&gt;&#160;&#160;39,814&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_z55eAFmyHJY8" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Transfers to other asset categories"&gt;(39,814)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Business Combination Elizabeth (note 4)&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zecUxZgewUjg" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"&gt;&#160;&#160;83,266&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zSJLtnpnzQOb" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"&gt;&#160;&#160;330,164&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231_zfgghQJNIA43" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"&gt;&#160;&#160;413,430&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_ziHNhiy5osbk" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,729,236&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zeOF9qLuhKM8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;207,912&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z1ajOSBopVe2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;66,440&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z0q1rBThCzw3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;213,609&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zA5ZhBgZEPA3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,437,883&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zUGyIqyvOHkl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;1,970&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231_zbSRw5Eqczif" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;7,657,050&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Cost&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2gaHcKCHmea" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;3,969,643&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zOtFxSSFYOM7" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;816,206&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrYAoBcwRHcg" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;221,712&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zaJgo60cCJAa" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;213,609&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_ztc9TUcUDBQ8" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,484,778&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zYD0dc4JheMf" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;1,970&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zmDjrx8Bfdk6" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;8,707,918&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Accumulated amortization&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z5HMR0w3SLSb" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(131,077)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zkfqFxnez8Jg" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(608,294)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zR8QzjGyGRy6" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(155,272)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_z2P3LpZcIXZj" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;(46,895)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z1VbhaerXbt" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(941,538)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Adjustment for accumulated recoverable value&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zBYA8GvggEZ2" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;(109,330)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zCTkOF4M0R4e" style="vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(109,330)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zSM7x6niuL52" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;3,729,236&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zdQsmFnscHre" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;207,912&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zCospEH367p9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;66,440&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zYyBKiXmXzT7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;213,609&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zsghfgDxoAea" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;3,437,883&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zAPzjoganMyd" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;1,970&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231_zQwUn1YJMs3b" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"&gt;&#160;&#160;7,657,050&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Effect of foreign exchange differences&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zAGOXo30RIji" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(26,059)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z0jEMkiVoRo3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(544)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zfh1KYCYUOfi" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;(25,399)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zLoHdkfLYx93" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;&#160;&#160;(214)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zNPbZL3LZCn1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"&gt;(52,216)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Acquisitions&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z3lHdsbT9Tn8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;&#160;830&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zQdUi2i0aUK8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;&#160;76,764&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zLi2mwc0mqc4" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;644&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zh77KCpGnZC9" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"&gt;&#160;78,238&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Consolidation of acquired companies&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zrprQ81oe8G9" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;402,247&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zOBWuR2mIU78" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;33,982&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zjd2Wy4OBbre" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;6,008&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zjrUfTx5uOx2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;&#160;38,370&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zj37wyBzm2xc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;&#160;2,677,809&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231_zYOtFCGxeoEg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"&gt;&#160;&#160;3,158,416&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Transfer of property, plant and equipment&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zx7QkxW3wbw7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;&#160;30,456&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zo01KZ8jRnh1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;70,993&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231_zANj49kzrax2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"&gt;&#160;&#160;101,449&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&#160;Amortization (note 26)&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z9V9MsGmdjPd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;&#160;(63,351)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zxXgYQepVBbk" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(15,344)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z109ygdPBM68" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;(1,393)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_z0XY4vFpjGg1" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;(74,795)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"/&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231_zxOvsJh6pPkh" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"&gt;&#160;(154,883)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zCPjkUYvp0r5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,131,483&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zovouZklvmo7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;152,484&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z6ZNgQfAfVi4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;87,846&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zAxiKzCKgvXk" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;225,187&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zOBGyUdTFzfc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;6,188,654&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zT3bcRv6k51j" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231_zvQlzCs1Vw62" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;10,788,054&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Cost&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zHqWNShP0pj8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,371,890&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ztZk0QU2lzTg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;753,307&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zdZmLXJWvFzl" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;296,456&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zPcG8ycyVd6i" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;226,581&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_z36WokelWE99" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;6,400,593&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zlDo3DlxnOuf" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zKyjPKUBsihc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;12,051,227&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Accumulated amortization&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zPHNxtPpLb8l" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(131,077)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zYpyF7BJBpSi" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(600,823)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zZIBSUeYSyj7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(208,610)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zbeiCJJMq025" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;(1,394)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_zqO7XW7RGFW2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(211,939)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zNUsq0wwANFg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(1,153,843)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;Adjustment for accumulated recoverable value&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zz6FNBL3dMBf" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;(109,330)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zQs2SFB96qde" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;(109,330)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zjk2qtacI5S5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;4,131,483&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zm6SgPmUAlnl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;152,484&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zWqWkvjEidl5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;87,846&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z29bfh8sf8oi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;225,187&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zhi4dGbPQU2d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;&#160;&#160;6,188,654&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zBH5NReMlSVl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;2,400&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231_zq9FOfmlqhf7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"&gt;10,788,054&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F08_zyXsfJoMQTy9" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F19_zZXyfx4YQKB7" style="text-align: justify"&gt;Comprised mainly of: (i) mining rights whose amortization is based on production volume and
(ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term (note
3.c).&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfIntangibleAssetsTableTextBlock>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">3606156000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">278041000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">45665000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">215532000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004112"
      unitRef="BRL">3169349000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">2051000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">7316794000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_GoodwillMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">3846563000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">823540000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">182059000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_BrandNamesMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">215532000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_LicencesMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      id="Fact004126"
      unitRef="BRL">3193787000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_OtherIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">2051000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">8263532000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_GoodwillMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-131077000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-545499000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-136394000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_LicencesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      id="Fact004138"
      unitRef="BRL">-24438000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-837408000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_GoodwillMember_custom_AdjustmentForAccumulatedRecoverableValueMember"
      decimals="-3"
      unitRef="BRL">-109330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_custom_AdjustmentForAccumulatedRecoverableValueMember"
      decimals="-3"
      unitRef="BRL">-109330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">3606156000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">278041000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">45665000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">215532000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004154"
      unitRef="BRL">3169349000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2020-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">2051000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">7316794000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-1835000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-24000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">-1923000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-18000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-3800000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">3302000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004172"
      unitRef="BRL">27000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3329000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">29840000</ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">29840000</ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-68294000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-12343000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004184"
      unitRef="BRL">-21843000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-102480000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisposalsIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-63000</ifrs-full:DisposalsIntangibleAssetsAndGoodwill>
    <ifrs-full:DisposalsIntangibleAssetsAndGoodwill
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-63000</ifrs-full:DisposalsIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">39814000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
      contextRef="From2021-01-012021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004194"
      unitRef="BRL">-39814000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
    <sid:IntangibleAssetsAndGoodwillBusinessCombinationElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">83266000</sid:IntangibleAssetsAndGoodwillBusinessCombinationElizabeth>
    <sid:IntangibleAssetsAndGoodwillBusinessCombinationElizabeth
      contextRef="From2021-01-012021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004198"
      unitRef="BRL">330164000</sid:IntangibleAssetsAndGoodwillBusinessCombinationElizabeth>
    <sid:IntangibleAssetsAndGoodwillBusinessCombinationElizabeth
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">413430000</sid:IntangibleAssetsAndGoodwillBusinessCombinationElizabeth>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">3729236000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">207912000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">66440000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">213609000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004210"
      unitRef="BRL">3437883000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">1970000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">7657050000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">3969643000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">816206000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">221712000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_BrandNamesMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">213609000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_LicencesMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      id="Fact004224"
      unitRef="BRL">3484778000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_OtherIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">1970000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">8707918000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-131077000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-608294000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-155272000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_LicencesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      id="Fact004236"
      unitRef="BRL">-46895000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-941538000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_AdjustmentForAccumulatedRecoverableValueMember"
      decimals="-3"
      unitRef="BRL">-109330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_custom_AdjustmentForAccumulatedRecoverableValueMember"
      decimals="-3"
      unitRef="BRL">-109330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">3729236000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">207912000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">66440000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">213609000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004252"
      unitRef="BRL">3437883000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2021-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">1970000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">7657050000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-26059000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-544000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">-25399000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-214000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-52216000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">830000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004270"
      unitRef="BRL">76764000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">644000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">78238000</ifrs-full:AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill>
    <sid:ConsolidationOfAcquiredCompanies
      contextRef="From2021-01-012021-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">402247000</sid:ConsolidationOfAcquiredCompanies>
    <sid:ConsolidationOfAcquiredCompanies
      contextRef="From2021-01-012021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">33982000</sid:ConsolidationOfAcquiredCompanies>
    <sid:ConsolidationOfAcquiredCompanies
      contextRef="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">6008000</sid:ConsolidationOfAcquiredCompanies>
    <sid:ConsolidationOfAcquiredCompanies
      contextRef="From2021-01-012021-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">38370000</sid:ConsolidationOfAcquiredCompanies>
    <sid:ConsolidationOfAcquiredCompanies
      contextRef="From2021-01-012021-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004284"
      unitRef="BRL">2677809000</sid:ConsolidationOfAcquiredCompanies>
    <sid:ConsolidationOfAcquiredCompanies
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3158416000</sid:ConsolidationOfAcquiredCompanies>
    <ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">30456000</ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004290"
      unitRef="BRL">70993000</ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">101449000</ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-63351000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">-15344000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">-1393000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004300"
      unitRef="BRL">-74795000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-154883000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">4131483000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">152484000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">87846000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">225187000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004312"
      unitRef="BRL">6188654000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">2400000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">10788054000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">4371890000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">753307000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">296456000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_BrandNamesMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">226581000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_LicencesMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      id="Fact004326"
      unitRef="BRL">6400593000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_OtherIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">2400000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember"
      decimals="-3"
      unitRef="BRL">12051227000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-131077000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-600823000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-208610000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_BrandNamesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-1394000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_LicencesMember_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      id="Fact004340"
      unitRef="BRL">-211939000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_AccumulatedDepreciationAndAmortisationMember"
      decimals="-3"
      unitRef="BRL">-1153843000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_AdjustmentForAccumulatedRecoverableValueMember"
      decimals="-3"
      unitRef="BRL">-109330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_custom_AdjustmentForAccumulatedRecoverableValueMember"
      decimals="-3"
      unitRef="BRL">-109330000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">4131483000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">152484000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">87846000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">225187000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_LicencesMember"
      decimals="-3"
      id="Fact004356"
      unitRef="BRL">6188654000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill
      contextRef="AsOf2022-12-31_ifrs-full_OtherIntangibleAssetsMember"
      decimals="-3"
      unitRef="BRL">2400000</ifrs-full:IntangibleAssetsAndGoodwill>
    <ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">10788054000</ifrs-full:IntangibleAssetsAndGoodwill>
    <sid:SummaryOfAverageUsefulLifeByNatureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfAverageUsefulLifeByNatureTableTextBlock_pn3n3_z8Hcc43qsWU6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B5_zsAsRDQ7WPH" style="display: none"&gt;Schedule of average useful life by nature&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 45%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 27%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Software&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zEKmQuxmdoSa" title="Average useful lives"&gt;10&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zQKyQ5ioIuU1" title="Average useful lives"&gt;9&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Customer relationships&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zIMq6Qbykm29" title="Average useful lives"&gt;13&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zN8zjxNNVZvj" title="Average useful lives"&gt;13&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfAverageUsefulLifeByNatureTableTextBlock>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="From2022-01-012022-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">P10Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="From2021-01-012021-12-31_ifrs-full_TechnologybasedIntangibleAssetsMember">P9Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="From2022-01-012022-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">P13Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="From2021-01-012021-12-31_ifrs-full_CustomerrelatedIntangibleAssetsMember">P13Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <sid:SummaryOfCashGeneratingUnitsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfCashGeneratingUnitsTableTextBlock_pn3n3_zRKNIXI4NO13" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B4_zQOvkK6kCO2l" style="display: none"&gt;Schedule of goodwill impairment test&lt;/span&gt; &lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 23%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Goodwill&lt;/td&gt;
    &lt;td colspan="4" style="font-weight: bold; vertical-align: middle; text-align: center"&gt;Trademarks&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Cash generating unity&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Segment&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="font-weight: bold; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Packaging &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Steel&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_z4F5VSVEWCB8" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Cash generating unity"&gt;&#160;&#160;170,163&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_z7cGXIi6ezu" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity"&gt;158,748&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_zjHr1LaVmup5" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity"&gt;170,163&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_zRIvWDnBB5gi" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity"&gt;158,748&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Long steel &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Steel&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_z1EHJtBDoDIh" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;235,595&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_z020NxbOajBh" style="text-align: right" title="Cash generating unity"&gt;235,595&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zv9v52YMaKVj" style="text-align: right" title="Cash generating unity"&gt;&#160;225,187&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zQsMR2bQLUZf" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;213,609&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zB0LLdFkkPh2" style="text-align: right" title="Cash generating unity"&gt;460,782&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zLmdW3zJNOf6" style="text-align: right" title="Cash generating unity"&gt;449,204&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Mining &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Mining&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zaLzWn314k4f" style="text-align: right" title="Cash generating unity"&gt;3,236,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zMRhrrvOrn4g" style="text-align: right" title="Cash generating unity"&gt;&#160;3,236,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zjN0QQZpBbmh" style="text-align: right" title="Cash generating unity"&gt;3,236,402&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zEkmt5fbIOph" style="text-align: right" title="Cash generating unity"&gt;&#160;3,236,402&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Other Steel &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Steel&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zpDFNOgTppTj" style="text-align: right" title="Cash generating unity"&gt;&#160;15,225&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zHsZ6e7bkqNb" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;15,225&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zWeRR75QMHj3" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;15,225&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zdkiULpsj0ja" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;15,225&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cements &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(5)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Cement&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zVwXeag6itU7" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;474,098&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zfa6PQSZkmgk" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;83,266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zqXRLM1QKCAf" style="text-align: right" title="Cash generating unity"&gt;474,098&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zjGBZ1NUzNt5" style="text-align: right" title="Cash generating unity"&gt;&#160;&#160;83,266&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zuyHH7bSfLYf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;4,131,483&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;3,729,236&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zgxC5zDGWrI2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;225,187&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zKlp5T9tDKCd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;&#160;213,609&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231_zaRp5KLo2i45" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;4,356,670&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231_zrCFTOqbxS82" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"&gt;&#160;3,942,845&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F02_zj3KYFONLE17" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F15_zURzO7mZQR73" style="text-align: justify"&gt;The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the
amount of R$&lt;span id="xdx_90E_eifrs-full--ImpairmentLoss_pn3n3_c20220101__20221231_zIAmpOtTiM8d" title="Impairment loss"&gt;109,330&lt;/span&gt;, recognized in 2011. In 2022, Metalgr&#xe1;fica Igua&#xe7;u was acquired by subsidiary Prada and goodwill of
R$&lt;span id="xdx_90C_eifrs-full--Goodwill_iI_pn3n3_c20221231_zoaYE0FzTkx7" title="Goodwill"&gt;11,415&lt;/span&gt; was recognized.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F09_zMKSlUjUhAQe" style="width: 15pt; text-align: right"&gt;(2)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zw5WrfpqiPtb" style="text-align: justify"&gt;The goodwill and trademark that are recorded in intangible assets at long steel segment,
derives from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are
considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0D_zlf5mfwnWO6g" style="width: 15pt; text-align: right"&gt;(3)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F14_zIN0TWGdjHZ5" style="text-align: justify"&gt;Refers to the goodwill for expected future profitability, resulting from the acquisition
of Namisa by CSN Minera&#xe7;&#xe3;o concluded in December 2015, which recoverability is tested annually.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zFHnFRWBOa57" style="width: 15pt; text-align: right"&gt;(4)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1A_zyDy4jZYWNh4" style="text-align: justify"&gt;On November 29, 2019, CSN acquired the stake held by CKTR Brasil Servi&#xe7;os Ltda., corresponding
to &lt;span id="xdx_902_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CKTRBrasilServicosLtdMember_zYT3QtkrNbI2" title="Stake percentage"&gt;50&lt;/span&gt;% of CBSI's shares, and now holds &lt;span id="xdx_90A_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zMz2gHGxTf4f" title="Stake percentage"&gt;100&lt;/span&gt;% of CBSI's share capital.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F03_zLBZWFtrpvn4" style="width: 15pt; text-align: right"&gt;(5)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zDgXuBzWUQMg" style="text-align: justify"&gt;In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future
profitability in the amount of R$&lt;span id="xdx_907_eifrs-full--Goodwill_iI_pn3n3_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zz0ZaNr58Ci6" title="Goodwill"&gt;83,266&lt;/span&gt; was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos
Brasil S.A. in the amount of R$&lt;span id="xdx_906_eifrs-full--Goodwill_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zO4NyqI3bcg4" title="Goodwill"&gt;390,832&lt;/span&gt; was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfCashGeneratingUnitsTableTextBlock>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_PackagingMember_custom_SteelMember"
      decimals="-3"
      id="Fact004375"
      unitRef="BRL">170163000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_PackagingMember_custom_SteelMember"
      decimals="-3"
      id="Fact004377"
      unitRef="BRL">158748000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_custom_PackagingMember_custom_SteelMember"
      decimals="-3"
      id="Fact004379"
      unitRef="BRL">170163000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_custom_PackagingMember_custom_SteelMember"
      decimals="-3"
      id="Fact004381"
      unitRef="BRL">158748000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_LongStelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004383"
      unitRef="BRL">235595000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_LongStelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004385"
      unitRef="BRL">235595000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_BrandNamesMember_custom_LongStelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004387"
      unitRef="BRL">225187000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_BrandNamesMember_custom_LongStelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004389"
      unitRef="BRL">213609000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_custom_LongStelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004391"
      unitRef="BRL">460782000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_custom_LongStelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004393"
      unitRef="BRL">449204000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_MiningMember_custom_MinningMember"
      decimals="-3"
      id="Fact004395"
      unitRef="BRL">3236402000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_MiningMember_custom_MinningMember"
      decimals="-3"
      id="Fact004397"
      unitRef="BRL">3236402000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_custom_MiningMember_custom_MinningMember"
      decimals="-3"
      id="Fact004399"
      unitRef="BRL">3236402000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_custom_MiningMember_custom_MinningMember"
      decimals="-3"
      id="Fact004401"
      unitRef="BRL">3236402000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004403"
      unitRef="BRL">15225000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004405"
      unitRef="BRL">15225000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_custom_OtherSteelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004407"
      unitRef="BRL">15225000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_custom_OtherSteelMember_custom_SteelMember"
      decimals="-3"
      id="Fact004409"
      unitRef="BRL">15225000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_CementMember"
      decimals="-3"
      id="Fact004411"
      unitRef="BRL">474098000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember_custom_OtherSteelMember_custom_CementMember"
      decimals="-3"
      id="Fact004413"
      unitRef="BRL">83266000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_custom_OtherSteelMember_custom_CementMember"
      decimals="-3"
      id="Fact004415"
      unitRef="BRL">474098000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_custom_OtherSteelMember_custom_CementMember"
      decimals="-3"
      id="Fact004417"
      unitRef="BRL">83266000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">4131483000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_GoodwillMember"
      decimals="-3"
      unitRef="BRL">3729236000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2022-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">225187000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
      contextRef="AsOf2021-12-31_ifrs-full_BrandNamesMember"
      decimals="-3"
      unitRef="BRL">213609000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4356670000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3942845000</ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount>
    <ifrs-full:ImpairmentLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">109330000</ifrs-full:ImpairmentLoss>
    <ifrs-full:Goodwill contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11415000</ifrs-full:Goodwill>
    <sid:StakePercentage
      contextRef="From2019-11-012019-11-29_custom_CKTRBrasilServicosLtdMember"
      decimals="INF"
      unitRef="Pure">0.50</sid:StakePercentage>
    <sid:StakePercentage
      contextRef="From2019-11-012019-11-29_custom_CSNMineracaoSAMember"
      decimals="INF"
      unitRef="Pure">1</sid:StakePercentage>
    <ifrs-full:Goodwill
      contextRef="AsOf2021-08-31_custom_ElizabethCimentosMember"
      decimals="-3"
      unitRef="BRL">83266000</ifrs-full:Goodwill>
    <ifrs-full:Goodwill
      contextRef="AsOf2022-12-31_custom_CSNCimentosBrasilSAMember"
      decimals="-3"
      unitRef="BRL">390832000</ifrs-full:Goodwill>
    <sid:SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_pn3n3_ziTimCKhXHWh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;span id="xdx_8BF_zItmOOr2pgxc" style="display: none"&gt;Schedule of main assumptions for intangible asstes impairment&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 12%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border: Black 0.5pt solid; font-weight: bold; text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Packaging&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Mining&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Other Steelmaking&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Flat Steel (*)&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Flat Steel (*)&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Logistics (**)&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;&#160;Cements&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Measurement of recoverable value&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____z30nfJ7gA2L8" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zyGAHH9VPdD6" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zRbrBxbDou86" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zSStKU29nu8j" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value"&gt;Discounted Cash Flow&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;Cash flow projection&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2032 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cash flow projection"&gt;Until 2064&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2032 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zH2lCI8PePW5" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2032 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zS8WSzO28Fnl" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2035 + perpetuity&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___ztnYabZueoZ2" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2027&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zdx6skDLraSk" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection"&gt;Until 2050 + perpetuity&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Gross Margin&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on&lt;br/&gt;
historical data, impacts of&lt;br/&gt;
business restructuring and&lt;br/&gt;
market trends&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;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.&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zChNqZDmES93" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zEw5bwCBZgsb" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zjOTBGnyrYDl" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Estimated based on market study to captures cargo and operational costs according to market trend studies&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zvqjDUGtRpnd" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin"&gt;Gross margin updated based on historical data and market trends&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;Cost atualization&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Cost based on historical data of&lt;br/&gt;
each product and impacts of&lt;br/&gt;
business restructuring&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization"&gt;Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Updated costs based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zuihpgiOZwHa" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Updated costs based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zwuapQGC6f4i" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization"&gt;Updated costs based on historical data and market trends&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zfWUMZBU5O1h" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization"&gt;Study-based costs and market trends&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zKPETron7vw7" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization"&gt;Study-based costs and market trends&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Perpetual growth rate&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without perpetuity&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zljxtEF7u9x4" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zAbj9ZPj199l" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zVknfx2tFjF9" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without perpetuity&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_z7RdOVRmB3Hc" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate"&gt;Without growth&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-right: Black 0.5pt solid; border-bottom: black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;Discount rate&lt;/td&gt;
    &lt;td colspan="7" style="border-top: Black 0.5pt solid; border-right: black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-left-color: Black; border-left-width: 0.5pt"&gt;For packaging, cash flows were discounted using a discount rate around &lt;span id="xdx_909_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--Packaging1Member_zCmuoA0p3vll" title="Discount rate applied to cash flow projections"&gt;9.13&lt;/span&gt;% p.a. in real terms. For mining, steel, cement and other steel, cash flows were discounted using a discount rate between &lt;span id="xdx_903_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zTkllnnsWHV3" title="Discount rate applied to cash flow projections"&gt;3.53&lt;/span&gt;% to &lt;span id="xdx_90B_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zWPJSDKrtwj4" title="Discount rate applied to cash flow projections"&gt;13.09&lt;/span&gt;% p.a. in real terms and in nominal terms between &lt;span id="xdx_90C_ecustom--NominalTerms_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zh7cTReW4NBc" title="Nominal terms"&gt;5.60&lt;/span&gt;% to &lt;span id="xdx_90A_ecustom--NominalTerms_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zSTyvkNYNyj5" title="Nominal terms"&gt;16.49&lt;/span&gt;% p.a. For logistics, cash flows were discounted using a discount rate between &lt;span id="xdx_906_ecustom--DescriptionOfDiscountRatesAppliedToCashFlowProjections1_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_znh7DuxorhMk" title="Description of discount rates applied to cash flow projections"&gt;6.01&lt;/span&gt;% to &lt;span id="xdx_908_ecustom--DescriptionOfDiscountRatesAppliedToCashFlowProjections1_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zGLNZyaS0SNj" title="Description of discount rates applied to cash flow projections"&gt;7.56&lt;/span&gt;% p.a. in real terms.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td colspan="7" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;The discount rate was based on the weighted average cost of capital ("WACC") that reflects the specific risk of each segment.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zq3jRnR6VqHd" style="width: 15pt; text-align: right"&gt;*&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F18_zzNdLdSigehg" style="text-align: justify"&gt;Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets
of Stahlwerk Th&#xfc;ringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the
functional currency of these subsidiaries.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0D_zJyHsAiUfOYa" style="width: 15pt; text-align: right"&gt;**&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1B_zDPcRGMIOTQ5" style="text-align: justify"&gt;Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Log&#xed;stica S.A.;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2022-01-012022-12-31_custom_PackagingMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2022-01-012022-12-31_custom_MiningMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2022-01-012022-12-31_custom_OtherSteelMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
      contextRef="From2022-01-012022-12-31_custom_FlatSteelMember"
      id="Fact004457">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
      contextRef="From2022-01-012022-12-31_custom_FlatSteel1Member"
      id="Fact004459">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
      contextRef="From2022-01-012022-12-31_custom_LogisticMember"
      id="Fact004461">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined contextRef="From2022-01-012022-12-31_custom_CementMember">Discounted Cash Flow</ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2022-01-012022-12-31_custom_PackagingMember">Until 2032 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2022-01-012022-12-31_custom_MiningMember">Until 2064</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2022-01-012022-12-31_custom_OtherSteelMember">Until 2032 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
      contextRef="From2022-01-012022-12-31_custom_FlatSteelMember"
      id="Fact004471">Until 2032 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
      contextRef="From2022-01-012022-12-31_custom_FlatSteel1Member"
      id="Fact004473">Until 2035 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
      contextRef="From2022-01-012022-12-31_custom_LogisticMember"
      id="Fact004475">Until 2027</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections contextRef="From2022-01-012022-12-31_custom_CementMember">Until 2050 + perpetuity</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2022-01-012022-12-31_custom_PackagingMember">Gross margin updated based on
historical data, impacts of
business restructuring and
market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2022-01-012022-12-31_custom_MiningMember">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.</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2022-01-012022-12-31_custom_OtherSteelMember">Gross margin updated based on historical data and market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
      contextRef="From2022-01-012022-12-31_custom_FlatSteelMember"
      id="Fact004485">Gross margin updated based on historical data and market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
      contextRef="From2022-01-012022-12-31_custom_FlatSteel1Member"
      id="Fact004487">Gross margin updated based on historical data and market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
      contextRef="From2022-01-012022-12-31_custom_LogisticMember"
      id="Fact004489">Estimated based on market study to captures cargo and operational costs according to market trend studies</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal contextRef="From2022-01-012022-12-31_custom_CementMember">Gross margin updated based on historical data and market trends</ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2022-01-012022-12-31_custom_PackagingMember">Cost based on historical data of
each product and impacts of
business restructuring</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2022-01-012022-12-31_custom_MiningMember">Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2022-01-012022-12-31_custom_OtherSteelMember">Updated costs based on historical data and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization
      contextRef="From2022-01-012022-12-31_custom_FlatSteelMember"
      id="Fact004499">Updated costs based on historical data and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization
      contextRef="From2022-01-012022-12-31_custom_FlatSteel1Member"
      id="Fact004501">Updated costs based on historical data and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization
      contextRef="From2022-01-012022-12-31_custom_LogisticMember"
      id="Fact004503">Study-based costs and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization contextRef="From2022-01-012022-12-31_custom_CementMember">Study-based costs and market trends</sid:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2022-01-012022-12-31_custom_PackagingMember">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2022-01-012022-12-31_custom_MiningMember">Without perpetuity</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2022-01-012022-12-31_custom_OtherSteelMember">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
      contextRef="From2022-01-012022-12-31_custom_FlatSteelMember"
      id="Fact004513">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
      contextRef="From2022-01-012022-12-31_custom_FlatSteel1Member"
      id="Fact004515">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
      contextRef="From2022-01-012022-12-31_custom_LogisticMember"
      id="Fact004517">Without perpetuity</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="From2022-01-012022-12-31_custom_CementMember">Without growth</ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections
      contextRef="AsOf2022-12-31_custom_Packaging1Member"
      decimals="INF"
      unitRef="Pure">0.0913</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections
      contextRef="AsOf2022-12-31_custom_PackagingMember_ifrs-full_BottomOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.0353</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections
      contextRef="AsOf2022-12-31_custom_PackagingMember_ifrs-full_TopOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.1309</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <sid:NominalTerms
      contextRef="AsOf2022-12-31_custom_PackagingMember_ifrs-full_BottomOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.0560</sid:NominalTerms>
    <sid:NominalTerms
      contextRef="AsOf2022-12-31_custom_PackagingMember_ifrs-full_TopOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.1649</sid:NominalTerms>
    <sid:DescriptionOfDiscountRatesAppliedToCashFlowProjections1
      contextRef="AsOf2022-12-31_custom_PackagingMember_ifrs-full_BottomOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.0601</sid:DescriptionOfDiscountRatesAppliedToCashFlowProjections1>
    <sid:DescriptionOfDiscountRatesAppliedToCashFlowProjections1
      contextRef="AsOf2022-12-31_custom_PackagingMember_ifrs-full_TopOfRangeMember"
      decimals="INF"
      unitRef="Pure">0.0756</sid:DescriptionOfDiscountRatesAppliedToCashFlowProjections1>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_800_eifrs-full--DisclosureOfBorrowingsExplanatory_zMYMEXoyvnob" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;13.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82E_zVkFpSSs17R9"&gt;BORROWINGS AND FINANCING&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 191.6pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The balances of borrowings and financing that,
recorded at amortized cost are as follows:&lt;/p&gt;

&lt;p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_pn3n3_zxtdDcHrYBb7" style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B8_zASkpDBgChAa" style="display: none"&gt;Schedule of borrowings and financing&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 8pt; vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-family: Albertus Medium; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign Debt&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Floating Rates:&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Prepayment&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zJRB6Vu327O" style="text-align: right" title="Borrowings and financing, current"&gt;1,571,208&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;1,626,521&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_z20zorm3dHte" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;5,474,359&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;3,875,713&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Fixed Rates:&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Bonds, Perpetual bonds, Facility, CCE and ACC&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zIWEY1w2xcih" style="text-align: right" title="Borrowings and financing, current"&gt;1,189,717&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;678,239&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zuqgcQIkzrC5" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;16,790,284&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;15,380,392&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Intercompany&lt;/td&gt;
    &lt;td style="font-size: 8pt; vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Fixed interest in EUR&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intercompany&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;

    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Facility&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zkKaQDmZHh7d" style="text-align: right" title="Borrowings and financing, current"&gt;&#160;&#160;62,187&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;550,460&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zW5BKVPcN6u" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;166,302&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;&#160;79,013&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_ziW8JwaBkAh3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,823,112&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,855,220&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_zATMl4FxcBNa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;22,430,945&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;19,335,118&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Debt agreements in Brazil&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Floating Rate Securities in R$:&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;BNDES/FINAME/FINEP, Debentures, NCE and CCB&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zdUPq5xzeBnk" style="text-align: right" title="Borrowings and financing, current"&gt;2,446,840&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;2,677,516&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zLOJhL15utVk" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;13,740,051&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;7,886,796&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zSzzhOXP53e3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,446,840&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,677,516&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zMrPRXDnjx7j" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;13,740,051&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;7,886,796&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Borrowings and Financing&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231_zeIqgPL0PAfj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;5,269,952&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GrossShorttermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;5,532,736&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231_zMqRFQEf0g3h" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;36,170,996&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--GrossLongtermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;27,221,914&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Transaction Costs and Issue Premiums&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingCostsRecognisedAsExpenseCurrent_c20220101__20221231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, current"&gt;&#160;(76,316)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingCostsRecognisedAsExpenseCurrent_c20210101__20211231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, current"&gt;&#160;(45,877)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingCostsRecognisedAsExpenseNoncurent_iI_pn3n3_c20221231_zFQ4sxZqJy5h" style="text-align: right" title="Transaction costs and issue premiums, noncurrent"&gt;&#160;&#160;(445,890)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingCostsRecognisedAsExpenseNoncurent_c20211231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, noncurrent"&gt;&#160;&#160;(201,251)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Borrowings and Financing + Transaction cost&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ShorttermBorrowings_iI_pn3n3_c20221231_zLeaFxb1xKJf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, current"&gt;5,193,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ShorttermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, current"&gt;5,486,859&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231_zMk2Iy1alWE4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, noncurrent"&gt;35,725,106&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LongtermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, noncurrent"&gt;27,020,663&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zatqJKgCRgxj" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;13.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Movements of borrowings and financing &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table shows amortization and funding
during the year:&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_pn3n3_zL2E2wHeobbi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B8_zwnk2b5aIvd9" style="display: none"&gt;Schedule of movements of borrowings and financing&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20220101__20221231_zhjfbOjujUA2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20210101__20211231_zph7qcDWOIbb" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 23%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--OtherBorrowings_iS_zsseJ7nb8pE4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;32,507,522&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;35,270,653&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AdditionalFundingTransactions_zPoYmR3eJnQi" style="vertical-align: middle"&gt;
    &lt;td&gt;New debts&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;20,248,223&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;12,915,332&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_di_z6sKALAY9vAk" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Repayment&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(10,782,858)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;(17,639,178)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--InterestExpenseOnBorrowings_iN_di_zIRrtV1wjRXj" style="vertical-align: middle"&gt;
    &lt;td&gt;Payments of charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(2,315,586)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(2,137,782)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ChangesInOtherBorrowingsProvisions_z7cpTAMemgdk" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Accrued charges (note 29)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,595,011&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,140,961&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AcquisitionOfElizabeths_z95F5Qrp5Ld" style="vertical-align: middle"&gt;
    &lt;td&gt;Acquisition of Elizabeth&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;372,123&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--ConsolidationOfCompanies_zmcPkNn5V2zj" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Consolidation of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;81,978&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OthersChangesInOtherBorrowings_z0jYwOifeY95" style="vertical-align: middle"&gt;
    &lt;td&gt;Others &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F2D_zqPSnwXaM7uf"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,415,548)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,585,413&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--OtherBorrowings_iE_zVo7P57Q0T1g" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Closing balance&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;40,918,742&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;32,507,522&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 3.3pt"/&gt;&lt;td id="xdx_F06_zffEYdfNa3g5" style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td id="xdx_F1B_zOkzjENyXwQ9" style="text-align: justify"&gt;Including unrealized exchange and monetary variations and funding cost.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AE_zkBLYckW6pT7" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In 2022, the Company entered into new debt agreements
and amortized borrowings and financing as shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_pn3n3_ziBvVqWs6z48" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B3_zwf1XcHumNg6" style="display: none"&gt;Schedule
of financial assets group captures and amortized loans&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 44%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 16%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Nature&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;New debts&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;Maturities&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Repayment&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Interest payment&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top-color: Black; border-top-width: 0.5pt"&gt;Pre-Payment&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_pn3n3" style="text-align: right" title="New debts"&gt;&#160;&#160;2,131,171&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_909_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember" title="Maturities"&gt;2023 to 2032&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_z8dW2OacCd7h" style="text-align: right" title="Repayment"&gt;(467,381)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_zygxIWJkxkei" style="text-align: right" title="Interest payment"&gt;&#160;&#160;(174,797)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Bonds, ACC, CCE e Facility&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_pn3n3" style="text-align: right" title="New debts"&gt;&#160;&#160;9,253,891&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_900_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember" title="Maturities"&gt;2023 to 2032&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_zis87I3e7J2j" style="text-align: right" title="Repayment"&gt;(3,471,458)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_z7GtJ0oCx2q" style="text-align: right" title="Interest payment"&gt;&#160;&#160;(951,167)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Debentures&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--AdditionalFundingTransactions_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zXMCiaE9CQng" style="text-align: right" title="New debts"&gt;&#160;&#160;7,300,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_905_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zioQNjxFbJN1" title="Maturities"&gt;2024 to 2037&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;BNDES/FINAME, Deb&#xea;ntures, NCE e CCB&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_pn3n3" style="text-align: right" title="New debts"&gt;&#160;&#160;1,563,161&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember" title="Maturities"&gt;2023 to 2025&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_zBdj8FXqmfek" style="text-align: right" title="Repayment"&gt;(6,844,019)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_ztEvmNcabHs" style="text-align: right" title="Interest payment"&gt;&#160;&#160;(1,189,622)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AdditionalFundingTransactions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="New debts"&gt;&#160;20,248,223&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231_zPmQ4K18xegg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Repayment"&gt;(10,782,858)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231_zCppI7ilvkPi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Interest payment"&gt;&#160;&#160;(2,315,586)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zTRolATeE0ki" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;13.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Maturities of borrowings and financing presented in current and non-current liabilities&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_pn3n3_zWMGsr9tkgBc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B4_zpkR11J6jiFf" style="display: none"&gt;Schedule
of financial assets maturities of borrowings, financing and debentures&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 8.5pt; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Borrowings and financing in foreign currency&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Borrowings and financing in national currency&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; border-top-color: Black; border-top-width: 0.5pt"&gt;Average rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;in Dollar 5.84%in Euro 3.07%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;in Real 15.40%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_zcl0b0799Na" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,823,112&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_z929bApNfqa8" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,446,840&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_z79okl53Zi82" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;5,269,952&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zJ05Go8LmSYi" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;852,419&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zbhtshCrCQVi" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,022,057&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zRcDMWNjYKxf" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,874,476&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zaaHJbZSrryb" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,307,737&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zv0xadSlrih5" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;1,151,692&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zhW7WSIJTz4j" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,459,429&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zksAD50nA8vh" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,469,116&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zOYJc8E4Cvzb" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,170,972&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember_zlgTIGSJoNoi" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;4,640,088&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zn8s2xLxEJTg" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;796,378&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zFkn5bniL8d9" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,191,107&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zKRo42SM9yWj" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,987,485&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2028 to 2031&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zmaNgaVda7X2" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;12,992,073&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zIb6KH0RtOe2" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,687,293&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zqCyvkceKcll" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;15,679,366&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;After 2031&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--AfterSevenYears1Member_z7bLbbKCWcX3" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,013,222&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--AfterSevenYears1Member_zXiPWfB1Fsj8" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,516,930&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zg1nYVwCAXOc" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;5,530,152&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_zIoCaK4uPJBg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;25,254,057&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_z7r5Pet8lBn7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;16,186,891&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231_zTwA3cmY5Bge" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;41,440,948&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_ztNcaku5D13g" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.05pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Covenants&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company debt agreements provide for the fulfillment
of certain non-financial obligations, as well as the maintenance of certain parameters and performance indicators, such as disclosure
of its audited financial statements according to regulatory deadlines or payment of commission for risk assumption, if the indicator of
net debt to EBITDA reaches the levels foreseen in those agreements.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the Company is compliant
with the financial and non-financial obligations (covenants) of its existing agreements.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Borrowings and financing are initially recognized
at fair value, net of transaction costs and subsequently measured at amortized cost using the effective interest rate and charges methods.
Interest, commissions, and possible financial charges are recorded pro-rata on an accrual basis.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <sid:SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_pn3n3_zxtdDcHrYBb7" style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B8_zASkpDBgChAa" style="display: none"&gt;Schedule of borrowings and financing&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 8pt; vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-family: Albertus Medium; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign Debt&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Floating Rates:&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Prepayment&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zJRB6Vu327O" style="text-align: right" title="Borrowings and financing, current"&gt;1,571,208&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;1,626,521&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_z20zorm3dHte" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;5,474,359&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;3,875,713&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Fixed Rates:&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Bonds, Perpetual bonds, Facility, CCE and ACC&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zIWEY1w2xcih" style="text-align: right" title="Borrowings and financing, current"&gt;1,189,717&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;678,239&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zuqgcQIkzrC5" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;16,790,284&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;15,380,392&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Intercompany&lt;/td&gt;
    &lt;td style="font-size: 8pt; vertical-align: top; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Fixed interest in EUR&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Intercompany&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;

    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Facility&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zkKaQDmZHh7d" style="text-align: right" title="Borrowings and financing, current"&gt;&#160;&#160;62,187&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;550,460&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zW5BKVPcN6u" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;166,302&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;&#160;79,013&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_ziW8JwaBkAh3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,823,112&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,855,220&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_zATMl4FxcBNa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;22,430,945&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;19,335,118&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Debt agreements in Brazil&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Floating Rate Securities in R$:&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;BNDES/FINAME/FINEP, Debentures, NCE and CCB&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zdUPq5xzeBnk" style="text-align: right" title="Borrowings and financing, current"&gt;2,446,840&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current"&gt;2,677,516&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zLOJhL15utVk" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;13,740,051&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"&gt;7,886,796&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zSzzhOXP53e3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,446,840&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;2,677,516&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zMrPRXDnjx7j" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;13,740,051&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;7,886,796&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Borrowings and Financing&lt;/td&gt;
    &lt;td style="font-size: 8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231_zeIqgPL0PAfj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;5,269,952&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--GrossShorttermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current"&gt;5,532,736&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231_zMqRFQEf0g3h" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;36,170,996&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--GrossLongtermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"&gt;&#160;27,221,914&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Transaction Costs and Issue Premiums&lt;/td&gt;
    &lt;td style="font-size: 8pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingCostsRecognisedAsExpenseCurrent_c20220101__20221231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, current"&gt;&#160;(76,316)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingCostsRecognisedAsExpenseCurrent_c20210101__20211231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, current"&gt;&#160;(45,877)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingCostsRecognisedAsExpenseNoncurent_iI_pn3n3_c20221231_zFQ4sxZqJy5h" style="text-align: right" title="Transaction costs and issue premiums, noncurrent"&gt;&#160;&#160;(445,890)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingCostsRecognisedAsExpenseNoncurent_c20211231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, noncurrent"&gt;&#160;&#160;(201,251)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Borrowings and Financing + Transaction cost&lt;/td&gt;
    &lt;td style="font-size: 8pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ShorttermBorrowings_iI_pn3n3_c20221231_zLeaFxb1xKJf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, current"&gt;5,193,636&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ShorttermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, current"&gt;5,486,859&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231_zMk2Iy1alWE4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, noncurrent"&gt;35,725,106&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LongtermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, noncurrent"&gt;27,020,663&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_PrepaymentMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">1571208000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_PrepaymentMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">1626521000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_PrepaymentMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">5474359000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_PrepaymentMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">3875713000</sid:GrossLongtermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_BondsPerpetualBondsAndACCMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">1189717000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_BondsPerpetualBondsAndACCMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">678239000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_BondsPerpetualBondsAndACCMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">16790284000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_BondsPerpetualBondsAndACCMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">15380392000</sid:GrossLongtermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_FacilityMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">62187000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_FacilityMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">550460000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_FacilityMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">166302000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_FacilityMember_custom_FixedInterestMember"
      decimals="-3"
      unitRef="BRL">79013000</sid:GrossLongtermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">2823112000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">2855220000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">22430945000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">19335118000</sid:GrossLongtermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">2446840000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">2677516000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">13740051000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BNDESFINAMEDebenturesNCEAndCCBMember_custom_VariableInterestMember"
      decimals="-3"
      unitRef="BRL">7886796000</sid:GrossLongtermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">2446840000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">2677516000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">13740051000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">7886796000</sid:GrossLongtermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5269952000</sid:GrossShorttermBorrowings>
    <sid:GrossShorttermBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">5532736000</sid:GrossShorttermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">36170996000</sid:GrossLongtermBorrowings>
    <sid:GrossLongtermBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">27221914000</sid:GrossLongtermBorrowings>
    <sid:BorrowingCostsRecognisedAsExpenseCurrent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-76316000</sid:BorrowingCostsRecognisedAsExpenseCurrent>
    <sid:BorrowingCostsRecognisedAsExpenseCurrent
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-45877000</sid:BorrowingCostsRecognisedAsExpenseCurrent>
    <sid:BorrowingCostsRecognisedAsExpenseNoncurent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-445890000</sid:BorrowingCostsRecognisedAsExpenseNoncurent>
    <sid:BorrowingCostsRecognisedAsExpenseNoncurent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-201251000</sid:BorrowingCostsRecognisedAsExpenseNoncurent>
    <ifrs-full:ShorttermBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5193636000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">5486859000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">35725106000</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">27020663000</ifrs-full:LongtermBorrowings>
    <sid:SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_pn3n3_zL2E2wHeobbi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B8_zwnk2b5aIvd9" style="display: none"&gt;Schedule of movements of borrowings and financing&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20220101__20221231_zhjfbOjujUA2" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20210101__20211231_zph7qcDWOIbb" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 23%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--OtherBorrowings_iS_zsseJ7nb8pE4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;32,507,522&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;35,270,653&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AdditionalFundingTransactions_zPoYmR3eJnQi" style="vertical-align: middle"&gt;
    &lt;td&gt;New debts&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;20,248,223&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;12,915,332&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_di_z6sKALAY9vAk" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Repayment&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(10,782,858)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;(17,639,178)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--InterestExpenseOnBorrowings_iN_di_zIRrtV1wjRXj" style="vertical-align: middle"&gt;
    &lt;td&gt;Payments of charges&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(2,315,586)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(2,137,782)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ChangesInOtherBorrowingsProvisions_z7cpTAMemgdk" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Accrued charges (note 29)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,595,011&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;2,140,961&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AcquisitionOfElizabeths_z95F5Qrp5Ld" style="vertical-align: middle"&gt;
    &lt;td&gt;Acquisition of Elizabeth&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;372,123&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--ConsolidationOfCompanies_zmcPkNn5V2zj" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Consolidation of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;81,978&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OthersChangesInOtherBorrowings_z0jYwOifeY95" style="vertical-align: middle"&gt;
    &lt;td&gt;Others &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F2D_zqPSnwXaM7uf"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,415,548)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,585,413&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--OtherBorrowings_iE_zVo7P57Q0T1g" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Closing balance&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;40,918,742&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;32,507,522&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 3.3pt"/&gt;&lt;td id="xdx_F06_zffEYdfNa3g5" style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td id="xdx_F1B_zOkzjENyXwQ9" style="text-align: justify"&gt;Including unrealized exchange and monetary variations and funding cost.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock>
    <ifrs-full:OtherBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">32507522000</ifrs-full:OtherBorrowings>
    <ifrs-full:OtherBorrowings contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">35270653000</ifrs-full:OtherBorrowings>
    <sid:AdditionalFundingTransactions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">20248223000</sid:AdditionalFundingTransactions>
    <sid:AdditionalFundingTransactions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">12915332000</sid:AdditionalFundingTransactions>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">10782858000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">17639178000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:InterestExpenseOnBorrowings
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2315586000</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2137782000</ifrs-full:InterestExpenseOnBorrowings>
    <sid:ChangesInOtherBorrowingsProvisions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2595011000</sid:ChangesInOtherBorrowingsProvisions>
    <sid:ChangesInOtherBorrowingsProvisions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2140961000</sid:ChangesInOtherBorrowingsProvisions>
    <sid:AcquisitionOfElizabeths
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">372123000</sid:AcquisitionOfElizabeths>
    <sid:ConsolidationOfCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">81978000</sid:ConsolidationOfCompanies>
    <sid:OthersChangesInOtherBorrowings
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1415548000</sid:OthersChangesInOtherBorrowings>
    <sid:OthersChangesInOtherBorrowings
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1585413000</sid:OthersChangesInOtherBorrowings>
    <ifrs-full:OtherBorrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">40918742000</ifrs-full:OtherBorrowings>
    <ifrs-full:OtherBorrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">32507522000</ifrs-full:OtherBorrowings>
    <sid:SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_pn3n3_ziBvVqWs6z48" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 2)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B3_zwf1XcHumNg6" style="display: none"&gt;Schedule
of financial assets group captures and amortized loans&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 44%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 16%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Nature&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;New debts&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;Maturities&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Repayment&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Interest payment&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top-color: Black; border-top-width: 0.5pt"&gt;Pre-Payment&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_pn3n3" style="text-align: right" title="New debts"&gt;&#160;&#160;2,131,171&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_909_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember" title="Maturities"&gt;2023 to 2032&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_z8dW2OacCd7h" style="text-align: right" title="Repayment"&gt;(467,381)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_zygxIWJkxkei" style="text-align: right" title="Interest payment"&gt;&#160;&#160;(174,797)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Bonds, ACC, CCE e Facility&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_pn3n3" style="text-align: right" title="New debts"&gt;&#160;&#160;9,253,891&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_900_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember" title="Maturities"&gt;2023 to 2032&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_zis87I3e7J2j" style="text-align: right" title="Repayment"&gt;(3,471,458)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_z7GtJ0oCx2q" style="text-align: right" title="Interest payment"&gt;&#160;&#160;(951,167)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Debentures&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--AdditionalFundingTransactions_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zXMCiaE9CQng" style="text-align: right" title="New debts"&gt;&#160;&#160;7,300,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_905_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zioQNjxFbJN1" title="Maturities"&gt;2024 to 2037&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;BNDES/FINAME, Deb&#xea;ntures, NCE e CCB&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_pn3n3" style="text-align: right" title="New debts"&gt;&#160;&#160;1,563,161&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember" title="Maturities"&gt;2023 to 2025&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_zBdj8FXqmfek" style="text-align: right" title="Repayment"&gt;(6,844,019)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_ztEvmNcabHs" style="text-align: right" title="Interest payment"&gt;&#160;&#160;(1,189,622)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AdditionalFundingTransactions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="New debts"&gt;&#160;20,248,223&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231_zPmQ4K18xegg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Repayment"&gt;(10,782,858)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231_zCppI7ilvkPi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Interest payment"&gt;&#160;&#160;(2,315,586)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock>
    <sid:AdditionalFundingTransactions
      contextRef="From2022-01-012022-12-31_custom_PrepaymentMember"
      decimals="-3"
      unitRef="BRL">2131171000</sid:AdditionalFundingTransactions>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_PrepaymentMember">2023 to 2032</ifrs-full:BorrowingsMaturity>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-012022-12-31_custom_PrepaymentMember"
      decimals="-3"
      unitRef="BRL">467381000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <sid:InterestExpenseOnBorrowing
      contextRef="From2022-01-012022-12-31_custom_PrepaymentMember"
      decimals="-3"
      unitRef="BRL">-174797000</sid:InterestExpenseOnBorrowing>
    <sid:AdditionalFundingTransactions
      contextRef="From2022-01-012022-12-31_custom_BondsPerpetualBondsACCAndFacilityMember"
      decimals="-3"
      unitRef="BRL">9253891000</sid:AdditionalFundingTransactions>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_BondsPerpetualBondsACCAndFacilityMember">2023 to 2032</ifrs-full:BorrowingsMaturity>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-012022-12-31_custom_BondsPerpetualBondsACCAndFacilityMember"
      decimals="-3"
      unitRef="BRL">3471458000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <sid:InterestExpenseOnBorrowing
      contextRef="From2022-01-012022-12-31_custom_BondsPerpetualBondsACCAndFacilityMember"
      decimals="-3"
      unitRef="BRL">-951167000</sid:InterestExpenseOnBorrowing>
    <sid:AdditionalFundingTransactions
      contextRef="From2022-01-012022-12-31_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">7300000000</sid:AdditionalFundingTransactions>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_DebenturesMember">2024 to 2037</ifrs-full:BorrowingsMaturity>
    <sid:AdditionalFundingTransactions
      contextRef="From2022-01-012022-12-31_custom_BNDESFINAMEDebenturesNCEAndCCBMember"
      decimals="-3"
      unitRef="BRL">1563161000</sid:AdditionalFundingTransactions>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_BNDESFINAMEDebenturesNCEAndCCBMember">2023 to 2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-012022-12-31_custom_BNDESFINAMEDebenturesNCEAndCCBMember"
      decimals="-3"
      unitRef="BRL">6844019000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <sid:InterestExpenseOnBorrowing
      contextRef="From2022-01-012022-12-31_custom_BNDESFINAMEDebenturesNCEAndCCBMember"
      decimals="-3"
      unitRef="BRL">-1189622000</sid:InterestExpenseOnBorrowing>
    <sid:AdditionalFundingTransactions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">20248223000</sid:AdditionalFundingTransactions>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">10782858000</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <sid:InterestExpenseOnBorrowing
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2315586000</sid:InterestExpenseOnBorrowing>
    <sid:SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_pn3n3_zWMGsr9tkgBc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B4_zpkR11J6jiFf" style="display: none"&gt;Schedule
of financial assets maturities of borrowings, financing and debentures&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-size: 8.5pt; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Borrowings and financing in foreign currency&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Borrowings and financing in national currency&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; border-top-color: Black; border-top-width: 0.5pt"&gt;Average rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;in Dollar 5.84%in Euro 3.07%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;in Real 15.40%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_zcl0b0799Na" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,823,112&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_z929bApNfqa8" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,446,840&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_z79okl53Zi82" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;5,269,952&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zJ05Go8LmSYi" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;852,419&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zbhtshCrCQVi" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,022,057&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zRcDMWNjYKxf" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,874,476&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zaaHJbZSrryb" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,307,737&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zv0xadSlrih5" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;1,151,692&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zhW7WSIJTz4j" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,459,429&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zksAD50nA8vh" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,469,116&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zOYJc8E4Cvzb" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,170,972&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember_zlgTIGSJoNoi" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;4,640,088&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zn8s2xLxEJTg" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;796,378&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zFkn5bniL8d9" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,191,107&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zKRo42SM9yWj" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,987,485&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2028 to 2031&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zmaNgaVda7X2" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;12,992,073&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zIb6KH0RtOe2" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,687,293&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zqCyvkceKcll" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;15,679,366&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;After 2031&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--AfterSevenYears1Member_z7bLbbKCWcX3" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;3,013,222&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--AfterSevenYears1Member_zXiPWfB1Fsj8" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;2,516,930&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zg1nYVwCAXOc" style="text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;5,530,152&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_zIoCaK4uPJBg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;25,254,057&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_z7r5Pet8lBn7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;16,186,891&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231_zTwA3cmY5Bge" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"&gt;&#160;&#160;41,440,948&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanTwoYearsAndNotLaterThanThreeYears1Member"
      decimals="-3"
      unitRef="BRL">2823112000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanTwoYearsAndNotLaterThanThreeYears1Member"
      decimals="-3"
      unitRef="BRL">2446840000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LaterThanTwoYearsAndNotLaterThanThreeYears1Member"
      decimals="-3"
      unitRef="BRL">5269952000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanThreeYearsAndNotLaterThanFourYears1Member"
      decimals="-3"
      unitRef="BRL">852419000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanThreeYearsAndNotLaterThanFourYears1Member"
      decimals="-3"
      unitRef="BRL">3022057000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LaterThanThreeYearsAndNotLaterThanFourYears1Member"
      decimals="-3"
      unitRef="BRL">3874476000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanFourYearsAndNotLaterThanFiveYears1Member"
      decimals="-3"
      unitRef="BRL">2307737000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanFourYearsAndNotLaterThanFiveYears1Member"
      decimals="-3"
      unitRef="BRL">1151692000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LaterThanFourYearsAndNotLaterThanFiveYears1Member"
      decimals="-3"
      unitRef="BRL">3459429000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanFiveYearsAndNotLaterThanSixYears1Member"
      decimals="-3"
      unitRef="BRL">2469116000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanFiveYearsAndNotLaterThanSixYears1Member"
      decimals="-3"
      unitRef="BRL">2170972000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember"
      decimals="-3"
      unitRef="BRL">4640088000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanSixYearsAndNotLaterThanSevenYears1Member"
      decimals="-3"
      unitRef="BRL">796378000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanSixYearsAndNotLaterThanSevenYears1Member"
      decimals="-3"
      unitRef="BRL">2191107000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LaterThanFiveYearsAndNotLaterThanSixYears1Member"
      decimals="-3"
      unitRef="BRL">2987485000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_LaterThanSevenYearsAndNotLaterThanSevenYears1Member"
      decimals="-3"
      unitRef="BRL">12992073000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_LaterThanSevenYearsAndNotLaterThanSevenYears1Member"
      decimals="-3"
      unitRef="BRL">2687293000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LaterThanSixYearsAndNotLaterThanSevenYears1Member"
      decimals="-3"
      unitRef="BRL">15679366000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_AfterSevenYears1Member"
      decimals="-3"
      unitRef="BRL">3013222000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_NationalCurrencyMember_custom_AfterSevenYears1Member"
      decimals="-3"
      unitRef="BRL">2516930000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LaterThanSevenYearsAndNotLaterThanSevenYears1Member"
      decimals="-3"
      unitRef="BRL">5530152000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">25254057000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">16186891000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">41440948000</ifrs-full:Borrowings>
    <ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80F_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_z8sSuWqkxmRe" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;14.&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;&lt;span id="xdx_82F_zNgzOrwF5lWg"&gt;FINANCIAL INSTRUMENTS&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;14.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Identification and valuation of financial instruments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company may operate with several financial
instruments, with emphasis on cash and cash equivalents, including financial investments, marketable securities, accounts receivable from
customers, accounts payable to suppliers and borrowings and financing. Additionally, the Company may also operate with derivative financial
instruments, such as swap of exchange or interest and commodities derivatives.&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Considering the nature of these instruments, their
fair values are basically determined by the use of quotations in the capital markets in Brazil and the Mercantile and Futures Exchange.
The amounts recorded in current assets and liabilities have immediate liquidity or maturity, mostly in the short term. Considering the
terms and characteristics of these instruments, the carrying amounts approximate the fair values.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Classification of financial
instruments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfFinancialInstrumentsTableTextBlock_pn3n3_zyfmNCG1zz7j" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&lt;span id="xdx_8B6_zZnnLHyxsPPh" style="display: none"&gt;Schedule
of financial instruments&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 32%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 9%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Consolidated&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Notes&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value through profit or loss&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Measured at amortized cost&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Balances&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value through profit or loss&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Measured at amortized cost&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Balances&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;4&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;11,991,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;11,991,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_zweEzNmseivk" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;16,646,480&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_zn3RA3QMK5Kh" style="text-align: right" title="Total current financial assets"&gt;16,646,480&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Short-term investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;1,184,895&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;271,590&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;1,456,485&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_zRd4hy703CF" style="text-align: right" title="Total current financial assets"&gt;&#160;2,383,059&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_zgXfXeMn8QP3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;261,673&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_z4horOjQz0q8" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;&#160;2,644,732&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;6&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;3,233,164&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;3,233,164&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_z56GOyGMWJs3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;2,597,838&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_zfLz5wTVsyCf" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;2,597,838&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Dividends and interest on equity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zJT06iC7wmL3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;76,878&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zW8q17ctPJp4" style="text-align: right" title="Total current financial assets"&gt;76,878&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trading securities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zhdi4cDY4Sr5" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;9,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;9,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zHGBX78buNc6" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;12,028&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zz0jt7Vqu9m4" style="text-align: right" title="Total current financial assets"&gt;12,028&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;Loans - related parties&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;5,383&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zfkUrURike06" style="vertical-align: middle; text-align: right" title="Total current financial assets"&gt;&#160;&#160;5,383&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zFecOibQ8Wu6" style="vertical-align: middle; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;4,511&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zApo6fKQysei" style="vertical-align: bottom; text-align: right" title="Total current financial assets"&gt;&#160;&#160;4,511&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;1,194,491&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;15,578,870&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets"&gt;16,773,361&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zFwl6tE9aom3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;2,395,087&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zMohK0FeSAy2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;19,587,380&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231_zo1W5gaNi2jb" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets"&gt;21,982,467&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;156,185&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_pn3n3" style="text-align: right" title="Total non-current financial assets"&gt;&#160;156,185&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_z9JseoRGtZe9" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;147,671&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zuUerM2w8qse" style="text-align: right" title="Total non-current financial assets"&gt;&#160;147,671&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Other trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;8,059&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_pn3n3" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;8,059&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_zk6Z9uaa7L3d" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;2,345&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_zuAnHfKSsUvg" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;2,345&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Eletrobr&#xe1;s compulsory loan&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;58,030&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_pn3n3" style="text-align: right" title="Total non-current financial assets"&gt;58,030&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_zqaYislbz9W" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;859,607&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_zlV3Fzk5lTQa" style="text-align: right" title="Total non-current financial assets"&gt;&#160;859,607&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Receivables by indemnity&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zB0EbuzunRzl" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;974,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zD1ngBWgDcPc" style="text-align: right" title="Total non-current financial assets"&gt;&#160;974,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zWxordqbINx4" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;534,896&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zIzNADLyZnXa" style="text-align: right" title="Total non-current financial assets"&gt;&#160;534,896&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Loans - related parties&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zJATqPWKKFNf" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zhdKN6QTFdbj" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zfODlaMuK8P2" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;1,143,228&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_ztwsiacWbY7g" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;1,143,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;10&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zsTNgNI6oqAl" style="text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zH6bimEwUz9l" style="text-align: right" title="Total non-current financial assets"&gt;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zVibVc1vMDjl" style="text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;&#160;190,321&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zjYuxtoODAq5" style="text-align: right" title="Total non-current financial assets"&gt;&#160;190,321&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;94,700&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;2,581,910&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;2,676,610&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zyhtup4G89h" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;&#160;190,321&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zRu0gz6ifrW4" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;2,687,747&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231_zrENq35gtcHd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;2,878,068&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Assets&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at fair value through profit or loss"&gt;&#160;1,289,191&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--FinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at amortised cost"&gt;&#160;&#160;18,160,780&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialAssets_iI_pn3n3_c20221231_z6yeQ9WONhY5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets"&gt;19,449,971&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zL64mcF687Sk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at fair value through profit or loss"&gt;&#160;2,585,408&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_znpzWoVdhvz5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at amortised cost"&gt;&#160;&#160;22,275,127&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialAssets_iI_pn3n3_c20211231_zEYksIKqJqmg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets"&gt;24,860,535&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;13&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;5,269,952&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;5,269,952&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zNpEFjAk3F0g" style="text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;5,532,736&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zav1cRaTIY7f" style="text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;5,532,736&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Leases&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;15&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;177,010&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;177,010&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zitLCaAPBeQa" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;119,047&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zuOtV6P1af9b" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;119,047&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;16&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;6,596,915&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;6,596,915&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zSSPGvhL7fN8" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;6,446,999&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zFlbTMSeK5N" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;6,446,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Trade payables -&#160;&#160;drawee risk&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;17&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;5,709,069&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zyIsYtUesmbk" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;5,709,069&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zhcZNP4XT3Ta" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;4,439,967&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zVyd69OL5sxg" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;4,439,967&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Dividends and interest on capital&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;17&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;611,307&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_z3X0WPtunel7" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;611,307&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zVTyzCdtaGk1" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;1,206,870&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zygWeiEqcbC2" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;1,206,870&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zrr9VJpiwsy4" style="text-align: right" title="Total current financial liabilities at fair value through profit or loss"&gt;&#160;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zTxsTWqu8oBd" style="text-align: right" title="Total current financial liabilities"&gt;&#160;416,935&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at fair value through profit or loss"&gt;&#160;416,935&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;&#160;18,364,253&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities"&gt;18,781,188&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_zLN8zI9KSH48" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;&#160;17,745,619&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231_zO9B8LiQQBad" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities"&gt;17,745,619&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;13&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;36,170,996&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;36,170,996&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zdWrYUuJeWaa" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;27,221,914&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zeAu3rGaZJY1" style="text-align: right" title="Total non-current financial liabilities"&gt;27,221,914&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Leases&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;15&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;&#160;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zimZBAuvlKQc" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;492,504&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zKjtffEl6i93" style="text-align: right" title="Total non-current financial liabilities"&gt;&#160;492,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;16&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zerfwRdLmoYg" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;98,625&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zDzH6rncVaO7" style="text-align: right" title="Total non-current financial liabilities"&gt;98,625&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;17&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_znumG4xtY5T1" style="text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;&#160;101,822&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zxgws9l979Lh" style="text-align: right" title="Total non-current financial liabilities"&gt;&#160;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;69,472&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;36,734,101&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities"&gt;36,803,573&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_z67xreA27Qfe" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;&#160;101,822&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_z5qoY7KAybz3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;27,813,043&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231_zVkQ6UnsfYM7" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities"&gt;27,914,865&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Liabilities&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;486,407&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities at amortised cost"&gt;&#160;&#160;55,098,354&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--FinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities"&gt;55,584,761&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zBnsMYXQBi4b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;101,822&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_zxWweorzvcj2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities at amortised cost"&gt;&#160;&#160;45,558,662&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20211231_zfb6t30SzGD4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities"&gt;45,660,484&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zylrwXk5ZFhd" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;










&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Fair value measurement &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table shows the financial instruments
recorded at fair value through profit or loss, classifying them according to the fair value hierarchy:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_pn3n3_zaMxeQsSEuWh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;&lt;span id="xdx_8BC_z9DkHvq7syyj"&gt;&lt;span id="xdx_8BA_znw6sr7dDXN5" style="display: none"&gt;Schedule
of financial instruments at fair value through profit or loss&lt;/span&gt;&lt;/span&gt;&lt;span style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 44%"&gt;Consolidated&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 7%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Balances&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Balances&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;Financial investments&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zP88zGHJQAfa" style="vertical-align: middle; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;&#160;1,184,895&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember_zEJxh7RJ0sHf" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;1,184,895&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zWdzGkLggTbl" style="vertical-align: middle; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;&#160;2,383,059&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember_zsXiEf6BngKj" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;2,383,059&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;Trading securities&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;&#160;9,596&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zVkops4oXun3" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;9,596&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zuLGgsjcqYQj" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;12,028&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zyaPvFnpeUsb" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;12,028&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pn3n3" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zh3sGH4AH4l4" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zsMd6LSBLHY6" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;&#160;190,321&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zzO05lfYntLl" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;&#160;190,321&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zlyfbcc9aqX1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;&#160;&#160;1,289,191&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20221231_zh35q3QZD8yc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;1,289,191&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20211231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zrqY2DAsH5bb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;&#160;&#160;2,585,408&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20211231_z0XW9WTCtot8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;2,585,408&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zQavU9R1acb3" style="text-align: right" title="Current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_z6Qvk5STe9Ol" style="text-align: right" title="Current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"/&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zpirsuKaFhLl" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zSg2sKuHZ8Xg" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z7xJJhuLNZEg" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zeXuzJCOHYm9" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zsyPxxOqJT59" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;486,407&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231_znQkKIwddVp7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;486,407&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zOUbJnzFaPS2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zOiIKx0XMwqi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zVQ7X475C2vj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&lt;b&gt;Level 1&lt;/b&gt;
- Data prices are quoted in an active market for items identical to the assets and liabilities being measured.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&lt;b&gt;Level 2&lt;/b&gt;
- Consider inputs observable in the market, such as interest rates, exchange rates, etc., but are not prices negotiated in active markets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&lt;b&gt;Level 3 - &lt;/b&gt;There
are no assets and liabilities classified as level 3.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;14.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Financial risk management&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company uses risk management strategies with
guidance on the risks incurred on the business. The nature and general position of financial risks are regularly monitored and managed
in order to assess results and the financial impact on cash flow. Credit limits and hedge quality of counterparties are also reviewed
periodically.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Market risks are hedged when is considered necessary
to support the corporate strategy or when it is necessary to maintain the level of financial flexibility.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company is exposed to exchange rate, interest
rate, market price and liquidity risks.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company may manage some of the risks through
the use of derivative instruments not associated with any speculative trading or short selling.&lt;/p&gt;

&lt;p style="font: 9pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Exchange rate risk&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The exposure arises from the existence of assets
and liabilities denominated in Dollar or Euro, since the Company&#x2019;s functional currency is substantially the Real and is referred
to as natural exchange exposure. The net exposure is the result of the offsetting of the natural exchange exposure by the instruments
of hedge adopted by CSN.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The consolidated net exposure as of December 31,
2022 is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;
















&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfForeignExchangeExposureTableTextBlock_pn3n3_zrCeuvTBCG6l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B1_zpxJEqOpZdq4" style="display: none"&gt;Schedule of foreign exchange exposure&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-size: 12pt; font-weight: bold; width: 67%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Foreign Exchange Exposure&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;(Amounts in US$&#x2019;000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;(Amounts in US$&#x2019;000)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cash and cash equivalents overseas&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalentsOverseasMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;1,191,036&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalentsOverseasMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmESka6haMN5" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;1,656,271&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;315,920&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoht7Zej1Cce" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;212,424&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Financial investments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;26,930&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmeaUzuibdvc" style="text-align: right" title="Net foreign exchange exposure"&gt;23,748&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BorrowingsAndFinancingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zR4Sajrjymt" style="text-align: right" title="Net foreign exchange exposure"&gt;(4,594,471)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BorrowingsAndFinancingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyfTvibPKXD4" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;(3,866,290)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--TradePayablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zTPYAfIiKrt5" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;(366,149)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--TradePayablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwFnILvnbbM5" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;(613,961)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OthersMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z8bATr6Sz87i" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net foreign exchange exposure"&gt;&#160;(23,079)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OthersMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z1jIDOCIa5pc" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net foreign exchange exposure"&gt;&#160;(149,532)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: top"&gt;Natural Gross Foreign Exchange Exposure (assets - liabilities)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossCreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;(3,449,813)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossCreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSLvrj891adl" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;&#160;(2,737,340)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;4,409,760&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdGDlkaPWuS2" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;2,655,350&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CurrencySwapContractMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;(67,000)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CurrencySwapContractMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDLAcA10niB" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;(67,000)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zHV03T2OLzb2" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;(115,000)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: top"&gt;Net foreign exchange exposure&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossCreditExposure_c20221231__srt--CurrencyAxis__custom--USMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;777,947&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossCreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember_zaoiuYiQBmV4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;&#160;(148,990)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zhcbZXaPZE0k" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN uses Hedge Accounting strategy, as well as
derivative financial instruments to protect future cash flows.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Sensitivity analysis of derivative financial
instruments and consolidated foreign exchange exposure&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company considered scenarios 1 and 2 to be
25% and 50% deterioration for currency volatility, using the exchange rate closing rate as of December 31, 2022, as a reference.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;The currencies used in the sensitivity analysis and their respective
scenarios are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_zbKTOOzdFFJg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B6_z7exwj8suSyh" style="display: none"&gt;Schedule of scenarios&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 4%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle"&gt;Currency&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Exchange rate&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Probable scenario&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold; vertical-align: middle"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold; vertical-align: middle"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;USD&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z2HWnKRFE7H" style="text-align: right" title="Exchange rate"&gt;5.2177&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zXrKHpcZwpJ4" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;5.2070&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9bM0jc3qVP4" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;6.5221&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFIi6X3fPdeh" style="text-align: right" title="Exchange rate"&gt;7.8266&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;EUR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zWSiSBJ1CbRb" style="text-align: right" title="Exchange rate"&gt;5.5694&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znDTA9a20fX4" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;5.5580&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCkYk5Qg7XFb" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;6.9618&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoJ9BMvb7QB" style="text-align: right" title="Exchange rate"&gt;8.3541&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;USD x EUR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwImXcWFTCc7" style="text-align: right" title="Exchange rate"&gt;1.0674&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjSzNi1hhzOl" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;1.0674&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJ8hfhUt6C63" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;1.3343&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzgDa4JgR9cc" style="text-align: right" title="Exchange rate"&gt;1.6011&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zAMnJELtDSYc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.05pt"&gt;The effects on the result,
considering scenarios 1 and 2, are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_pn3n3_zDVuPhueKdyc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zrmxOlNEAjSi" style="display: none"&gt;Schedule of sensitivity analysis effects on income statement&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 34%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Instruments&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Notional&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Risk&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Probable scenario (*) R$&lt;br/&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Scenario 1 R$&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Scenario 2 R$&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Gross exchange position&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;(3,449,813)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_909_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zWBLJzLeXIy1" style="text-align: right" title="Impact on profit or loss"&gt;&#160;36,913&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;(4,500,022)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;(9,000,045)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;4,409,760&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90B_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zYA6XxdZv5n7" style="text-align: right" title="Impact on profit or loss"&gt;(47,184)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;5,752,201&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;11,504,402&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;(67,000)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zcyeHUiSVxwf" style="text-align: right" title="Impact on profit or loss"&gt;717&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;(87,396)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;(174,793)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NotionalAmount_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfCkPVXcYT38" style="text-align: right" title="Notional amount"&gt;&#160;(115,000)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90D_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfzWnZFKaU0k" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zOMype0jf4Eb" style="text-align: right" title="Impact on profit or loss"&gt;1,230&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9VZbnBghQak" style="text-align: right" title="Impact on profit or loss"&gt;(150,009)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSPUIeEOZcff" style="text-align: right" title="Impact on profit or loss"&gt;(300,018)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Net exchange position&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;777,947&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_901_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zoT5HfZNspx9" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;(8,324)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;1,014,774&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"&gt;&#160;2,029,546&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F08_zvIDepVNcY7k" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F18_zmj6JbD0yzn" style="text-align: justify"&gt;The probable scenarios were calculated considering the following variations for the risks:
Real x Dollar &#x2013; valuation of the Real by 0.21% / Real x Euro - valuation of the Real by 0.20% / Euro x Dollar - no variation. Source:
Central Bank of Brazil and European Central Bank quotations on March 1, 2023.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A4_zJBiDp7rxPtc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Interest rate risk&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;This risk arises from financial investments, borrowings
and financing and debentures linked to the fixed and floating interest rates of the CDI, TJLP and LIBOR, exposing these financial assets
and liabilities to interest rate fluctuations as shown in the sensitivity analysis table below.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With the modification of the global financial market
in recent years and in line with the recommendations of international regulatory bodies, the market began to transition from the Libor
rate (London Interbank Offered Rate) to the SOFR (Secured Overnight Financing Rate) as of 2022. The Company has not yet migrated its contracts
to SOFR, as it is awaiting guidance from the financial market to transition the rate of its contracts.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Sensitivity analysis of changes in interest
rates&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;We present below the sensitivity analysis for interest
rate risks. The Company considered scenarios 1 and 2 to be 25% and 50% deterioration for interest rate volatility using the closing rate
as of December 31, 2022, as a reference.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The interest rates used in the sensitivity analysis
and their scenarios are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_pn3n3_zvPup3sjYnp4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zkMUW8YSaQId" style="display: none"&gt;Schedule of sensitivity analysis of   interest
rates&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 33%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;Interest&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Interest rate&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;CDI&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWlEsJmatFT9" title="Interest rate (in percent)"&gt;13.65&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zJNw4nQ6Icec" title="Interest rate (in percent)"&gt;17.06&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zxutceUQHpzi" title="Interest rate (in percent)"&gt;20.48&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;TJLP&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z5IZv48ouRA" title="Interest rate (in percent)"&gt;7.20&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zd40DEB6iHz1" title="Interest rate (in percent)"&gt;9.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXYfCcAJE8Dh" title="Interest rate (in percent)"&gt;10.80&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;LIBOR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpdiy73La7ke" title="Interest rate (in percent)"&gt;5.14&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoEZmyVEtwF4" title="Interest rate (in percent)"&gt;6.42&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zwp7vD57zLv4" title="Interest rate (in percent)"&gt;7.71&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;SELIC&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKLLTxXmqcWb" title="Interest rate (in percent)"&gt;13.75&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zOMWmbopq2ae" title="Interest rate (in percent)"&gt;17.19&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zlhtK0kAlBi4" title="Interest rate (in percent)"&gt;20.63&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_z4XNr1Pl569a" style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The effects on profit and loss, considering scenarios
1 and 2, are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1_pn3n3_zWDdKbY5N8wh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B0_zM7I3p4S4YBb"&gt;&lt;span id="xdx_8B1_z0hT30tuEBU3" style="display: none"&gt;Schedule of effects on profit and loss&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Changes in interest rates&lt;/td&gt;
    &lt;td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;% p.a&lt;/td&gt;
    &lt;td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Assets&lt;/td&gt;
    &lt;td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Probable scenario (*)&lt;br/&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;CDI&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_906_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zyjUKf4zHDA2" title="Interest"&gt;13.65&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Assets"&gt;&#160;&#160;5,026,521&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(14,249,092)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zd3FQAKw3fc9" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(10,481,452)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpkLXSo44Ts8" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(10,796,172)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_ztRPoSI5vQc3" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(11,110,892)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;TJLP&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_90B_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoxpQgRSDPt1" title="Interest"&gt;7.20&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Liabilities"&gt;&#160;&#160;(1,044,833)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zwbCXS1yFcgl" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(1,120,061)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHVo1Stvprc" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(1,138,868)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKt1L0KpYlHa" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(1,157,675)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Libor&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_903_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zalNkQZoVNY7" title="Interest"&gt;5.14&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(6,936,984)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_ztLtZbQgcHVg" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(7,293,466)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zu9jWrkWecBi" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(7,382,586)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWUpTicNEVEc" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(7,471,707)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Selic&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_908_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXdcQEyxxWh6" title="Interest"&gt;13.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zG2kZ7TOhhPe" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(14,596)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zxThEBeeabo" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(16,603)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zgmPZedL4ix6" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(17,105)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zRBH87yVVyy9" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(17,606)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zeYdXQ1v5Bxh" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zII56rCLpvRk" style="text-align: justify"&gt;The sensitivity analysis is based on the premise of maintaining the market values as of December
31, 2022 as a probable scenario recorded in the company&#xb4;s assets and liabilities.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A7_zdPIho2l0xPh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Market price risk&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company is also exposed to market risks related
to the volatility of commodity and input prices. In line with its risk management policy, risk mitigation strategies involving commodities
can be used to reduce cash flow volatility. These mitigation strategies may incorporate derivative instruments, predominantly forward
transactions, futures, and options.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Below are the instruments for price risk protection,
as shown in the following topics:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;a) Cash flow hedge accounting
- &#x201c;Platts&#x201d; index&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has derivative operations for iron
ore, contracted by the subsidiary CSN Minera&#xe7;&#xe3;o, with the objective of reducing the volatility of its exposure to the commodity.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In order to better reflect the accounting effects
of the Platts hedge strategy in the result, CSN Minera&#xe7;&#xe3;o opted to make the formal designation of the hedge and consequently
adopted hedge accounting of the iron ore derivative as a hedge accounting instrument of its highly probable future iron ore sales. With
this, the mark-to-market resulting from the volatility of Platts will be temporarily recorded in shareholders' equity and will be taken
to the result when the referred sales occur according to the contracted period of assessment, thus allowing the recognition of the volatility
of Platts on the sales of iron ore to be recognized at the same moment.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;














&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below shows the result of the derivative
instrument until December 31, 2022:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfDollarEuroSwapTableTextBlock_pn3n3_zp5GsQ8sTIu1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 7)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B3_z2Wni4RH24K" style="display: none"&gt;Schedule
of dollar x Euro swap&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right; width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 13%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Appreciation (R$)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Fair value (market)&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Other income and expenses (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Other comprehensive income&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Exchange variation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Maturity&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Notional&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Asset position&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Liability position&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Amounts receivable / (payable)&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;02/02/2021 to 10/02/2021 (Settled)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--MaturityAxis__custom--SettledDate1Member_z0RCggTUkXM8" style="text-align: right" title="Other income and expenses"&gt;&#160;(27,728)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ExchangeVariation_pn3n3_c20210101__20211231__ifrs-full--MaturityAxis__custom--SettledDate1Member_zqA3uAxIEPv4" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;16,790&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;05/31/2022 (Settled)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate2Member_zslPzKASoqvl" style="text-align: right" title="Other income and expenses"&gt;&#160;23,374&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ExchangeVariation_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate2Member_zfgDgnkVxkVc" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(1,087)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;12/01/2022 to 12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;797,721&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(873,385)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(75,664)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_z3Ud1du6VW3b" style="text-align: right" title="Other income and expenses"&gt;(75,664)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;667&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;01/01/2023 to 01/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;1,098,354&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(1,218,934)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;(120,580)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_z053tlUzftQ5" style="text-align: right" title="Other comprehensive income"&gt;&#160;&#160;120,580&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(1,484)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;02/01/2023 to 02/28/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;1,087,106&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(1,197,361)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;(110,255)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_zu93qLwleosf" style="text-align: right" title="Other comprehensive income"&gt;&#160;&#160;110,255&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(1,244)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;03/01/2023 to 03/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;696,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(770,062)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(73,913)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_zPOKmoZL5vB" style="text-align: right" title="Other comprehensive income"&gt;&#160;73,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(938)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;04/01/2023 to 04/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;372,109&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(385,572)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(13,463)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_z9RTP5N2A9Xc" style="text-align: right" title="Other comprehensive income"&gt;&#160;13,463&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(131)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;05/01/2023 to 05/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;392,861&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(404,946)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(12,085)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_z5V1DPtL1CI4" style="text-align: right" title="Other comprehensive income"&gt;&#160;12,085&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;(81)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;06/01/2023 to 06/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;396,961&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(407,934)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(10,973)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_zshJkTYG6Yj3" style="text-align: right" title="Other comprehensive income"&gt;&#160;10,973&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;(35)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AppreciationAssetPosition_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;&#160;4,841,261&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AppreciationLiabilityPosition_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;(5,258,194)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;(416,933)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231_zb108H3iBhn4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other income and expenses"&gt;(52,290)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20210101__20211231_zb45nzi9ZKa2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other income and expenses"&gt;&#160;(27,728)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231_zt8zLjKqfK7k" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other comprehensive income"&gt;&#160;&#160;341,269&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"/&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ExchangeVariation_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Exchange variation"&gt;&#160;&#160;(4,333)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ExchangeVariation_pn3n3_c20210101__20211231_zsIttfurmolh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Exchange variation"&gt;&#160;&#160;16,790&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zapGa6cIy5dc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The changes in the amounts related to cash flow hedge
accounting - Platts index recorded in shareholders' equity on December 31, 2022, are shown as follows:&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock_pn3n3_zkHNlmM5J1H5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 8)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B6_z5hWgtcb58i" style="display: none"&gt;Schedule of fair value of cash flow accounting platts, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 57%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;Movement&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;Realization&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cash flow hedge accounting&#160;&#160;&#x2013;&#160;&#160;&#x201c;Platts&#x201d;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CashFlowHedgeAccountingPlatts_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="text-align: right" title="Cash flow hedge accounting - Platts"&gt;&#160;393,559&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--CashFlowHedgeAccountingPlatts_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="text-align: right" title="Cash flow hedge accounting - Platts"&gt;&#160;&#160;(52,290)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CashFlowHedgeAccountingPlatts_pn3n3_c20220101__20221231_z32S29xUO0qj" style="text-align: right" title="Cash flow hedge accounting - Platts"&gt;&#160;341,269&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;Income tax and social contribution on cash flow hedge accounting&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting"&gt;(133,810)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting"&gt;17,779&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_pn3n3_c20220101__20221231_zGIslL4WJag5" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting"&gt;(116,031)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Fair Value of cash flow accounting - Platts, net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FairValueOfCashFlowAccountingPlattsNet_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"&gt;&#160;259,749&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--FairValueOfCashFlowAccountingPlattsNet_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"&gt;&#160;&#160;(34,511)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FairValueOfCashFlowAccountingPlattsNet_pn3n3_c20220101__20221231_z4H3w1CRfHud" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"&gt;&#160;225,238&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_z54XUDpRKQRl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The cash flow hedge accounting - Platts index -
has been fully effective since the derivative instruments were contracted.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;To support the above-mentioned designations, the
Company prepared formal documentation indicating how the designation of cash flow hedge accounting - Platts index is aligned with CSN's
risk management objective and strategy, identifying the hedge instruments used, the hedge object, the nature of the risk to be protected
and demonstrating the expectation of high effectiveness of the relations designated. Iron ore derivative instruments (&#x201c;Platts&#x201d;
index) were designated in amounts equivalent to the portion of future sales, comparing the amounts designated with the amounts expected
and approved in the Management and Board budgets.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Sensitivity analysis for Platts price risks&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;We present below the sensitivity analysis for Platts
price risks. The Company considered scenarios 1 and 2 to be 25% and 50% devaluation in the share price using the closing rate on December
31, 2022, as a reference.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The effects on the result, considering probable
scenarios 1 and 2, are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock_pn3n3_z43M27L487p5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 9)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B6_z3KoXHlSAwj1" style="display: none"&gt;Schedule of sensitivity analysis for platts price risks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 45%"&gt;&#160;Maturity&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 19%"&gt;&#160;Probable scenario R$&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 16%"&gt;&#160;Scenario 1 R$&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 17%"&gt;&#160;Scenario 2 R$&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;01/01/2023 to 01/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_zZsVFC61dIUe" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(187,669)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_zTXTxZvX6UT6" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(362,057)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_z59MqELOj3bh" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(654,139)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;02/01/2023 to 02/28/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zYaDIjdigxOb" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(187,132)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zynyuujO5gI" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(359,922)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zhXUmkhLLyje" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(649,327)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;03/01/2023 to 03/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_z7ewycg9Dr63" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(129,814)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_ziy17J1mJbei" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(241,817)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_zMai98sbo6X5" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(429,410)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;04/01/2023 to 04/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_zLv2q5Efmeh2" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;(44,186)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_z1w4mZW4g3Fg" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(100,637)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_zC4r9vh58xg8" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(195,186)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;05/01/2023 to 05/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_z1SQsitujpx2" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;(47,457)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_zHmXKQR13O09" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(107,165)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_zs3bL1oQlb39" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(207,171)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;06/01/2023 to 06/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_zeXdOaTM5gyi" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;(44,919)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_z07XX0Rej1bc" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(104,839)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_zvP7q5wBVwI" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(205,199)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_ztu1w6ZyA056" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(641,177)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember_zOgujHqTMCHk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(1,276,437)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember_z4uISfWmKJ89" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"&gt;(2,340,432)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zE83rMZ27v3k" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;








&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;b) Cash flow hedge accounting&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Foreign exchange hedge&lt;/b&gt;&lt;/p&gt;


&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company and its subsidiary CSN Minera&#xe7;&#xe3;o
formally designates relations of hedge of cash flows to protect highly probable future flows exposed to the dollar related to sales made
in dollars.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With the objective of better reflecting the accounting
effects of the hedge exchange rate in the result, CSN and its subsidiary CSN Minera&#xe7;&#xe3;o designated part of their dollar liabilities
as an instrument of future hedge exports. As a result, the exchange rate variation resulting from the designated liabilities will be temporarily
recorded in shareholders&#x2019; equity and will be reflected in the income statement when said exports occur, thus allowing the recognition
of dollar fluctuations on liabilities and on exports to be recorded at the same time. It is noteworthy that the adoption of this hedge
accounting does not imply the contracting of any financial instrument.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The table below presents a summary of the relations
of hedge as of December 31, 2022:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfHedgingInstrumentsTableTextBlock_pn3n3_zbhIOh63gxfj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 10)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_8B8_zdQWfhU0OmX6" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_z8TjazDO1IY8" style="display: none"&gt;Schedule
of hedging instruments&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Designation Date&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Hedging Instrument&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Hedged item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Type of hedged risk&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Hedged period&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Exchange rate on designation&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Designated amounts (US$&#x2019;000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Amortizated part (USD'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Effect on Result (*) (R$'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Impact on Shareholders' equity (R$'000)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_908_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/23/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90F_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmJZMgH4Z1o6" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.2850&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;30,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(30,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zDF6XAbKHexd" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(11,832)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/24/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zBHULIEZUCga" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3254&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;100,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(100,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zbzlwBqvkJgd" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(39,382.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5444"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_906_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/27/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_903_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhxUNytqs5Fk" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3557&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;25,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(25,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zQoncWrmdKgf" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;(1,583.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5464"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/27/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdcAJcBXmD5a" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3557&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;70,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(70,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zT5lHm2JU10k" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(26,068.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5484"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/27/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcaVHACw7BHf" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3557&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;30,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(30,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_z7TMK0nxmJGb" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(20,038.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5504"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/28/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_901_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOxm7NAuExIg" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUaV9y3UTzZ3" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3815&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgzBHl9HEe4g" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;30,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjop8uO0NmE6" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(30,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zr2Y0M0GQDik" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(11,253.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5524"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;3/8/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_909_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;July 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z85k7lMmQPPg" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3940&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z79z63WhO93h" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;355,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z71gmccVuKC1" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(355,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zzBY31mWVBRh" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(22,356)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5544"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;2/4/2018&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;July 2018 - February 2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zECVJxbFfO09" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3104&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z7XLO1UQeIak" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,170,045&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhwazNtxGAfa" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(1,093,045)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zKDoKGL8NDT" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;(389,596)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;290,375&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_905_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/31/2019&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Bonds and Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;January 2020 - April 2026&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkpfTUkayD5k" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.7649&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSqTqNAfxcha" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,342,761&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zs5t8DQit6r1" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(829,661)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zMhTKeelvUed" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;(770,870)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;745,432&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;10/1/2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90B_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjNN6ON6p3B2" title="Hedged period"&gt;March 2027 - January 2028&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrv0MbhYMCpa" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.0745&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzGeCBUj85B8" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,416,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z3IJ0gcu9PZ4" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(1,287,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_z8RawMNbv5Ga" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(67,766)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;1,362,073&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMs4aLxWskLe" title="Designation date"&gt;01/28/2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zV8UqKEUxce7" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDJXu3tYLuUl" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zENQ7kbtNknf" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zTkMp0Fd5mIc" title="Hedged period"&gt;March 2027 - January 2028&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUMqgNviqUnl" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.2064&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJAKtN21F5Vc" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,000,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zD0YrvPfrpA4" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5620"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zGbSdFPH9bY" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5622"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrTA7GbTYH0c" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;1,011,300&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90B_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z3cjWZUFVsGi" title="Designation date"&gt;1/6/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znOWfIyV254h" title="Hedging instrument"&gt;Bonds and Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdvgp2BcSqlj" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFJ3IMqyZfPd" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_905_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zy4SBmg9Z289" title="Hedged period"&gt;June 2022 - April 2032&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmBQ1g4BxRcd" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.7289&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5QosF3S1Kii" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,145,300&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzGiruQS5Djl" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(62,200)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zt627OviXn56" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(32,290)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5XsKFAxmtel" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;529,419&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;1/6/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;June 2022 - May 2033&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z0PSjWsRUNX3" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.7289&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmCB9UaHjR9k" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;878,640&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zGgGjbz7pU73" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(61,080)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zuS7FQmpLKF8" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(33,265)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;399,623&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zO8932FCFvkc" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoUSfWJ0Aala" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrYDxgKHP775" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zu0YLX53Ot86" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zBZYs5mvUG05" title="Hedged period"&gt;December 2022 - June 2031&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsBsSBOMqr27" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.0360&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQDzL3X5tQB1" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;490,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNaJRDN4fene" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;89,033&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_908_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJrcei4DJmlf" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztlsRkpT0ID" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z70lyxyav3V" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSy9CuhEWRz" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_906_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOIX8eAPGLY4" title="Hedged period"&gt;December 2022 - November 2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z2tomDNKD8da" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.1643&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdXudvLDtKe1" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;60,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOKwraUM2Xxj" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;3,204&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQRmN3jgKjT4" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSakmPSVjsv" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEIdOmuwzbki" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zY4Brx2JCpck" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_900_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwAstLgwMfI9" title="Hedged period"&gt;December 2022 - December 2025&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcCw8uWyaYn4" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.2565&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztktYOIEB27e" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;100,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMhF0HuMc9Xi" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;(3,880)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNyRth5hNMPc" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqlnLPGmYaD9" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zHbUcR7Wf8E2" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zuAHvk1ShRgc" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgBX6p5Szed1" title="Hedged period"&gt;December 2022 - January 2024&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zVSBxCdvY029" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.2660&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMbH0EJIvvgd" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;50,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQhzibTRfcTh" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;(2,415)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_904_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmARm8mcGaY5" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ziVf0oGh5J6l" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNikX0JffXWg" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbEM6Pg1iUY3" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqIZ6rSkv9fj" title="Hedged period"&gt;December 2022 - November 2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zuiox7lt2UA5" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.3270&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbJnSmHPE777" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;20,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zGSs0vmV3spe" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;(2,186)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_906_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zA8Hlpo1YYua" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkUGuG1ryici" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zv9F2s6bx3Fh" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqTOR6cbqtk3" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_909_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z19YlAUnYVV5" title="Hedged period"&gt;December 2022 - June 2027&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjgJGu0eCtVi" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.0360&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkfC2AFaSfii" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;70,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zI4MAdKQFl1l" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;12,719&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOjeGXHCcgM4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Designated amounts"&gt;8,382,746&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5d2oOCxl9Rj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Amortized part"&gt;(3,972,986)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zBKzCe6ORKtb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Effect on Result"&gt;(1,426,299)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zM9Lhu10Dtcl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;4,434,697&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F02_zCfXbHA6LMFi" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1D_zLafeTZ3Kiel" style="text-align: justify"&gt;The realization of Hedge accounting cash flow is recognized in Other operating income and
expenses, note 27.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A0_zGeIQOaGuol3" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The net balance of amounts designated and already
amortized in dollars totals US$4,409,760.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the hedging relationships described above, the
amounts of the debt instruments were fully designated for equivalent iron ore export portions.&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the hedging relationships
established by the Company were effective according to the retrospective and prospective tests performed. Thus, no reversal for cash flow
hedge accounting ineffectiveness was recognized.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;c) Net investment hedge in
foreign subsidiaries&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The information related to the net investment hedge
did not change in relation to that disclosed in the Company's financial statements as of December 31, 2021. The balance recorded as of
December 31, 2022 and December 31, 2021 is R$&lt;span id="xdx_902_ecustom--NetInvestment_iI_pn3n3_c20221231_zk5UDZTcrPxf" title="Net investment"&gt;&lt;span id="xdx_905_ecustom--NetInvestment_iI_pn3n3_c20211231_zfY691m6XXGk" title="Net investment"&gt;6,293&lt;/span&gt;&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;b&gt;d) Hedge accounting movements&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The changes in the amounts related to cash flow
hedge accounting recorded in shareholders&#x2019; equity as of December 31, 2022 are shown as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfChangesInHedgeAccountingTableTextBlock_pn3n3_zUaKAOWQTdV7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 11)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B8_zc3voWlK2UD7" style="display: none"&gt;Schedule of hedge accounting movements&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 56%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Movement&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Realization&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z89aOvfgYdb6" style="border-top: Black 0.5pt solid; text-align: right" title="Fair value, net of taxes, beginning"&gt;5,763,400&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzCEVhj8oqYa" style="border-top: Black 0.5pt solid; text-align: right" title="Movement"&gt;&#160;&#160;97,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; text-align: right" title="Realization"&gt;(1,426,299)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUb9nsFXgKe6" style="border-top: Black 0.5pt solid; text-align: right" title="Fair value, net of taxes, ending"&gt;4,434,697&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Income tax and social contribution on cash flow hedge accounting&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5LDcqwn0Dxj" style="text-align: right" title="Fair value, net of taxes, beginning"&gt;&#160;&#160;(1,959,556)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSVXCsOu3ua3" style="text-align: right" title="Movement"&gt;&#160;(33,183)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOugd04j9V1i" style="text-align: right" title="Realization"&gt;&#160;484,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzm5XsQSs7nd" style="text-align: right" title="Fair value, net of taxes, ending"&gt;&#160;&#160;(1,507,797)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Fair Value of cash flow accounting, net taxes&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zpn5OUNLUkx4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value, net of taxes, beginning"&gt;3,803,844&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_ztZXOoXT7c4h" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Movement"&gt;&#160;&#160;64,413&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zJjzwMXdjnhd" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Realization"&gt;(941,357)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zhrnKDBbxSYd" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value, net of taxes, ending"&gt;2,926,900&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zpoJJBEiwibg" style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Credit risk&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The exposure to credit risks of financial institutions
considers the parameters established in the financial policy. The Company practices a detailed analysis of the financial situation of
its customers and suppliers, the determination of a credit limit and the permanent monitoring of its outstanding balance.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With regard to financial investments, the Company
only invests in institutions with low credit risk assessed by credit rating agencies. Since part of the funds is invested in repo operations
that are backed by Brazilian government bonds, there is also exposure to the credit risk of the country.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;As for the exposure to credit risk in accounts
receivable and other receivables, the Company has a credit risk committee, in which each new customer is analyzed individually regarding
their financial condition, before granting the credit limit and payment terms, and periodically reviewed based on procedures and circumstances
of each business area.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Liquidity risk&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;It is the risk that the Company may not have sufficient
net funds to honor its financial commitments as a result of the mismatch of term or volume between expected receipts and payments.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Future receipt and payment premises are established
to manage cash liquidity in domestic and foreign currencies, which are monitored on a day-to-day basis by the Treasury Department. The
payment schedules for long-term installments of borrowings, financing and debentures are shown in note 13.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following are the contractual maturities of
financial liabilities including interest.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_pn3n3_zcHCsXF2B6z5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 12)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_z8rthE4U3gKj" style="display: none"&gt;Schedule of contractual maturities of
financial liabilities including interest&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 41%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: justify"&gt;At December 31, 2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Less than one year&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;From one to two years&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;From two to five years&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Over five years&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;Borrowings, financing and debentures (note 13)&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zESc0cPj9orh" style="text-align: right" title="Contractual maturities"&gt;5,269,952&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zIF3semabObc" style="text-align: right" title="Contractual maturities"&gt;3,874,476&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zwVnE64CXsc6" style="text-align: right" title="Contractual maturities"&gt;&#160;11,087,002&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z6CQqDNynIYg" style="text-align: right" title="Contractual maturities"&gt;&#160;21,209,518&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zbSmWi5IzLG4" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;41,440,948&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Lease Liabilities (note 15)&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z7zKkTeW6mpk" style="text-align: right" title="Contractual maturities"&gt;177,010&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zUJKfzqvhTp7" style="text-align: right" title="Contractual maturities"&gt;155,938&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zoGhBXqMsKwj" style="text-align: right" title="Contractual maturities"&gt;139,118&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zkSXJiN37S4k" style="text-align: right" title="Contractual maturities"&gt;221,780&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zK6K8oWYn651" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;693,846&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Derivative financial instruments (note 14 a)&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zsEiAKY95Svf" style="text-align: right" title="Contractual maturities"&gt;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zdkVd2EE9F46" style="text-align: right" title="Contractual maturities"&gt;&#160;69,472&lt;/td&gt;
    &lt;td style="color: red; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="color: red; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"/&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember_zro2j4u6kCFg" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;486,407&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Trade payables (note 16)&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zsHUcAuGm5fi" style="text-align: right" title="Contractual maturities"&gt;6,596,915&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zhgc9zlqxMCb" style="text-align: right" title="Contractual maturities"&gt;&#160;27,838&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_z8HHP66sgV88" style="text-align: right" title="Contractual maturities"&gt;&#160;18,411&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z8s5i1VE1DR4" style="text-align: right" title="Contractual maturities"&gt;&#160;&#160;20&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zvONdt4LvdR9" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;6,643,184&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables - Drawee Risk (note 17)&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zMx1cMMkhg74" style="text-align: right" title="Contractual maturities"&gt;5,709,069&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zRkKeEx59Mzl" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;5,709,069&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Dividends and interest on equity (note 17)&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zhwNNeg9VwJ" style="text-align: right" title="Contractual maturities"&gt;611,307&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zCyn6trH6751" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;611,307&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zYZ5FZp3j0X3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;18,781,188&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zblZ7OTlMFe6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;4,127,724&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_z70Rg6WZzqW4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;11,244,531&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zW4KNJ5FqVI2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;21,431,318&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ContractualMaturities_iI_pn3n3_c20221231_zLeOtxMjZnda" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;55,584,761&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zYaG6dHsHCAc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;IV - Fair values of assets and liabilities in
relation to the book value&lt;/b&gt;&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Financial assets and liabilities measured at fair
value through profit or loss are recorded in current and non-current assets and liabilities and gains and losses are recorded as financial
income and expenses, respectively.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The amounts are recorded in the financial statements
at their book values, which are substantially similar to those that would be obtained if they were traded on the market. The fair values
of other long-term assets and liabilities do not differ significantly from their book values, except for the amounts below.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The estimated fair value for certain consolidated
long-term borrowings and financing was calculated at current market rates, considering the nature, term and risks similar to those of
the registered contracts, as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_pn3n3_zSpIG7MFZMKe" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 13)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;&lt;span id="xdx_8BE_zErPMfaFyBF" style="display: none"&gt;Schedule of Fair values of assets and liabilities in book value&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fixed Rate Notes&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Closing Balance"&gt;&#160;&#160;15,656,088&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtFairValue_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Fair value"&gt;13,782,836&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--FinancialLiabilities_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Closing Balance"&gt;&#160;&#160;15,617,091&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialLiabilitiesAtFairValue_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Fair value"&gt;15,700,276&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td style="text-align: justify"&gt;Source: Bloomberg&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A8_zHcynG5SU2yg" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;14.c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Derivative financial instruments portfolio position &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;Swap exchange rate Dollar x Euro &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The subsidiary Lusosider Produtos Sider&#xfa;rgicos
S.A. has derivative transactions to hedge its dollar exposure against the euro. The operation was settled in 2021.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;Swap exchange rate CDI x Dollar &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has derivative transactions to protect its debt in NCE raised in September 2019 with maturity in October 2023 in the amount
of US$67 million (equivalent to R$278 million) at a cost compatible with that usually practiced by the Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;Swap exchange rate Real x Dollar &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The subsidiary CSN Cimentos, after contracting
a borrowing in foreign currency of US$&lt;span id="xdx_90D_eifrs-full--OtherBorrowings_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosMember_zZEoehicskl5" title="Borrowings"&gt;115,000&lt;/span&gt;, contracted derivative operations to protect its exposure to the dollar, maturing on June
10, 2027.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;Swap exchange rate CDI x IPCA&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The subsidiaries CSN Minera&#xe7;&#xe3;o and
CSN Cimentos issued debentures during 2021 and 2022, respectively, and entered derivative transactions to hedge their exposure to the
IPCA. CSN Minera&#xe7;&#xe3;o's contracts have maturities scheduled from 2031 to 2037, while CSN Cimentos' contracts mature in 2032.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;Below is the position of the derivatives:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfPositionOfDerivativesTableTextBlock_pn3n3_zTx5KNRwECll" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 14)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic"&gt;&lt;span id="xdx_8B6_zWu0XiYm3Ap8" style="display: none"&gt;Schedule of position of the derivatives&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 8%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Appreciation (R$)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value (market)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" rowspan="2" style="font-weight: bold; text-align: center"&gt;Impact on financial income (expenses) (note 28)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Instrument&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Maturity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Functional Currency&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center"&gt;Notional amount&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Asset position&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Liability position&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Amounts receivable / (payable)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Exchange rate swap&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic"&gt;Exchange rate swap Dollar x Euro&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_907_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zObQFF7DHNca" title="Maturity"&gt;Settled&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_904_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zklRGKImGrHd" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"/&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"/&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEtFjY3gUfC" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;7,119&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zinyguJxzsNc" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;&#160;(9,672)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic"&gt;Exchange rate swap Dollar x Real&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity"&gt;Settled&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90D_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQKLzZ02Vlc9" style="font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;100,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_903_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" title="Impact on financial income (expenses)"&gt;176,991&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_909_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbDE94Z27dMd" title="Impact on financial income (expenses)"&gt;37,322&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZj8DFJZaiU3" title="Maturity"&gt;10/02/2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90B_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwQrRlEULZPk" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyAJOo2rP2rh" style="text-align: right" title="Notional amount"&gt;&#160;67,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzOsdai7dgu4" style="text-align: right" title="Appreciation asset position"&gt;297,020&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9LzFi5aVcb2" style="text-align: right" title="Appreciation liability position"&gt;(355,025)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkyahwkKKhBi" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(58,005)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSq99myBDK06" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;43,817&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyVBgWp1DWA2" style="text-align: right" title="Impact on financial income (expenses)"&gt;(9,960)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzrJe6rjl9Nd" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(106,143)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-style: italic; vertical-align: top; text-align: left"&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQGmCqmHp6Bf" title="Maturity"&gt;10/6/2027&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;span id="xdx_90E_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zk82PXfLx1sh" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbtdIxB0mvG8" style="vertical-align: middle; text-align: right" title="Notional amount"&gt;&#160;&#160;115,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztGbIE3fdKfa" style="vertical-align: middle; text-align: right" title="Appreciation asset position"&gt;622,776&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ziJIBLYZg1t3" style="vertical-align: middle; text-align: right" title="Appreciation liability position"&gt;(634,243)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zs04jc4slY2a" style="vertical-align: middle; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(11,467)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkRe7lJzGsPi" style="vertical-align: middle; text-align: right" title="Impact on financial income (expenses)"&gt;(11,467)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;Total Swap&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOuK07lNSeTi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;282,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgaoNIQR2r0c" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;919,796&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZTsrDOnVR75" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;(989,268)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCHwpgQoWCdf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(69,472)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z6sRyDBtxR5e" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;&#160;209,341&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFtQeGAGllHa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;&#160;34,481&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z0hDmZqGqd8k" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; font-style: italic; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: top; text-align: center"&gt;Interest rate swap&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_907_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity"&gt;07/15/2031&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_904_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;576,448&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zttOcElo4dek" style="text-align: right" title="Appreciation asset position"&gt;612,994&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z1qN7MSUoIAl" style="text-align: right" title="Appreciation liability position"&gt;(649,635)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(36,641)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on financial income (expenses)"&gt;(67,471)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcGFwMka5w71" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(17,432)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_900_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity"&gt;07/15/2032&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90F_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;745,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEXGRvZE6rP2" style="text-align: right" title="Appreciation asset position"&gt;813,924&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5gGYqQGOn77" style="text-align: right" title="Appreciation liability position"&gt;(850,497)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(36,573)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on financial income (expenses)"&gt;(36,571)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90C_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zd53B9DVEmZ5" title="Maturity"&gt;07/15/2036&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90E_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZ3px6d4YVuh" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEgpRj544Se3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;423,552&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmKglT1LVaA6" style="text-align: right" title="Appreciation asset position"&gt;449,550&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zw9Ked51gctj" style="text-align: right" title="Appreciation liability position"&gt;(492,040)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhy8st3KFN33" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(42,490)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfk6wAB0gI7e" style="text-align: right" title="Impact on financial income (expenses)"&gt;(25,057)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zv5rr5VQEW61" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(17,488)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90B_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zelLO09mdWX5" title="Maturity"&gt;07/15/2037&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_900_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcbZQhXvGCsa" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZk1Di3YEc6a" style="text-align: right" title="Notional amount"&gt;&#160;&#160;655,382&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zlGCQtJkdCyh" style="text-align: right" title="Appreciation asset position"&gt;691,974&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhxhSiaZZXM7" style="text-align: right" title="Appreciation liability position"&gt;(717,553)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zg1JWTttAuX3" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(25,579)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOPRIJROktkj" style="text-align: right" title="Impact on financial income (expenses)"&gt;(25,579)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5wAweSe6bha" title="Maturity"&gt;02/16/2032&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_907_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFNPVOaj6gUk" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCQ4cfgtikzb" style="text-align: right" title="Notional amount"&gt;&#160;&#160;600,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmIB3U2ji02l" style="text-align: right" title="Appreciation asset position"&gt;657,792&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDXCW30G55Mf" style="text-align: right" title="Appreciation liability position"&gt;(666,223)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgJ1DLCBhVP1" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;(8,431)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5afgUyM3VRj" style="text-align: right" title="Impact on financial income (expenses)"&gt;(24,089)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_908_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znrKSN7fhRDd" title="Maturity"&gt;12/2/2032&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_903_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJ6cVUGySapi" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQ231JtwhIRl" style="text-align: right" title="Notional amount"&gt;&#160;&#160;600,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z4Lv4ZkcuPO3" style="text-align: right" title="Appreciation asset position"&gt;658,086&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwI6HuLlEnTe" style="text-align: right" title="Appreciation liability position"&gt;(666,351)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zo9TeDEoiUx9" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;(8,265)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zLORO9tPeL5h" style="text-align: right" title="Impact on financial income (expenses)"&gt;(79,130)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;Total interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;3,600,382&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSPeNLgFsoUe" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;3,884,320&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zn9HKPvb0aZi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;&#160;(4,042,299)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;&#160;(157,979)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(257,897)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgZzi3g1YNIg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(34,920)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231_zlgMucefEtal" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;4,804,116&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231_zTl5sd8m4Pd2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;&#160;(5,031,567)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;&#160;(227,451)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;(48,556)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231_zAT9CipX3msh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;(439)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231_z0TVgH2kxJdc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zwEHd0y8RSjf" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;





&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Classification of derivatives in the balance sheet and income statement&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock_pn3n3_zcHs2bGJHRDi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 15)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;&lt;span id="xdx_8B3_zMYxECXcRHAf" style="display: none"&gt;Schedule of balance sheet and statement of income&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 43%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Instruments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Liabilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Financial income (expenses), net (note 28)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap (NDF) Dollar x real (settled)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Financial income (expenses), net"&gt;176,991&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUPBfSseqlh5" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;37,322&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap Dollar x Euro (Settled)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOV3DlAxF6bk" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;7,119&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zpwORnh9w83e" style="text-align: right" title="Financial income (expenses), net"&gt;(9,070)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap GBP x Euro&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapGBPEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z51dEMflxNmb" style="text-align: right" title="Financial income (expenses), net"&gt;(602)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentDerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zzGyIqEf2kbe" style="text-align: right" title="Liabilities non-current"&gt;&#160;&#160;(58,005)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zfiQ8marK19i" style="text-align: right" title="Total"&gt;(58,005)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20220101__20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_z41THBlHpy5j" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;43,817&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zRnIyuQdKWWj" style="text-align: right" title="Financial income (expenses), net"&gt;(9,960)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zsUL3iUJm4Qg" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;(106,143)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate swap CDI x IPCA&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentDerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateSwapCDIIPCAMember_zzhm6pH5x9d4" style="text-align: right" title="Liabilities non-current"&gt;&#160;(157,979)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateSwapCDIIPCAMember_znzS9tRR3hxa" style="text-align: right" title="Total"&gt;&#160;(157,979)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmvY6HtwDsRk" style="text-align: right" title="Total"&gt;&#160;&#160;(257,897)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(34,920)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentDerivativeFinancialLiabilities_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Liabilities non-current"&gt;&#160;(227,451)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DerivativeFinancialLiabilities_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;(227,451)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_c20220101__20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"&gt;&#160;(48,556)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsaHiD1kXfK5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"&gt;(439)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsYVtalsibq9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_z3rlEZyVlV8a" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Derivative instruments SWAP CDI x IPCA are fully
classified in the borrowings and financing group, since they are linked to debentures in order to protect exposure to the IPCA.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-style: normal"&gt;&lt;b&gt;14.d)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-style: normal"&gt;&lt;b&gt;Investments in securities measured at fair value through profit or
loss &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has common shares (USIM3), preferred
shares (USIM5) of Sider&#xfa;rgica de Minas Gerais S.A. (&#x201c;Usiminas&#x201d;) and shares of Panatl&#xe2;ntica S.A. (PATI3), which
are designated as fair value through profit or loss.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Usiminas shares are classified as current assets
in financial investments and Panatl&#xe2;ntica shares are classified as non-current assets under the investment line item. They are recorded
at fair value, based on the market price quote in B3.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In accordance with the Company&#x2019;s policy,
the gains and losses arising from the variation in the share price are recorded directly in the income statement as financial result in
the case of financial investments, or as other operating income and expenses in the case of long-term investments.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_pn3n3_zBgSdPftg6Tc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 16)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_8B3_z5cf2AtSR0Cj" style="display: none"&gt;Schedule
of other operating income and expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Class of shares&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Quantity&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Equity interest (%)&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Share price&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Quantity&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Equity interest (%)&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Share price&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Profit or loss (notes 27 and 28)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 14%"&gt;USIM3&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zA6APGJ4Fuu5" style="vertical-align: middle; text-align: right; width: 8%" title="Quantity (in shares)"&gt;106,620,851&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 8%"&gt;&lt;span id="xdx_904_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_ztjke7Wnjx94" title="Equity interest (%)"&gt;15.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_z4F408S9JiE1" style="vertical-align: middle; text-align: right; width: 5%" title="Share price"&gt;7.41&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_pn3n3" style="vertical-align: middle; text-align: right; width: 7%" title="Closing Balance"&gt;790,061&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zqgcblQmwJm5" style="vertical-align: middle; text-align: right; width: 8%" title="Quantity (in shares)"&gt;106,620,851&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 6%"&gt;&lt;span id="xdx_909_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zib0EEdNSMR" title="Equity interest (%)"&gt;15.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zudfvckn03R5" style="vertical-align: middle; text-align: right; width: 4%" title="Share price"&gt;&#160;&#160;14.51&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zDYEFD5VnY" style="vertical-align: middle; text-align: right; width: 7%" title="Closing Balance"&gt;&#160;1,547,069&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_pn3n3" style="vertical-align: middle; text-align: right; width: 7%" title="Fair value adjustment recognized in profit or loss"&gt;(757,008)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zpad4Up2wi4c" style="vertical-align: middle; text-align: right; width: 7%" title="Fair value adjustment recognized in profit or loss"&gt;&#160;(121,593)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zTa2DOA5Jhve" style="vertical-align: middle; text-align: right; width: 8%" title="Fair value adjustment recognized in profit or loss"&gt;623,652&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;USIM5&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zCufAlzlUWt5" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;&#160;55,144,456&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zWzHgxonZazg" title="Equity interest (%)"&gt;10.07&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zJOPAJ2CPG1a" style="vertical-align: middle; text-align: right" title="Share price"&gt;7.16&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;394,834&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z6YQXvaxBe2k" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;&#160;55,144,456&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z4X60PaMaDtl" title="Equity interest (%)"&gt;10.07&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zY8sE2KseQQ2" style="vertical-align: middle; text-align: right" title="Share price"&gt;&#160;&#160;15.16&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zjTvaCZSFboh" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;835,990&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;(441,156)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zpfYREMx2hLb" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;506,890&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zNcrG8TvW5ce" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;566,837&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--StockValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;1,184,895&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--StockValue_iI_pn3n3_c20211231_zYUpEZ25k5t7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;&#160;2,383,059&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;(1,198,164)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231_zN2rqMNu1ez7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;385,297&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231_zK4pVPxRL7Ub" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;1,190,489&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;PATI3&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zFkd9qWkLd29" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;2,705,726&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zY4KIjIISzW8" title="Equity interest (%)"&gt;11.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zom8EKXkCaa9" style="vertical-align: middle; text-align: right" title="Share price"&gt;&#160;35.00&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_pn3n3" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;&#160;&#160;94,700&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zynU3Pj9a82j" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;2,705,726&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zMX7HkWyyUr3" title="Equity interest (%)"&gt;11.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zFMvMT25H4fh" style="vertical-align: middle; text-align: right" title="Share price"&gt;&#160;&#160;70.34&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zAejRPkLgbTe" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;190,321&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_pn3n3" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;(95,620)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zxiEEYpkPz94" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;109,254&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zQVCIg0nTzS8" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;12,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;1,279,595&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_zXptBRwXllzb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;&#160;2,573,380&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;(1,293,784)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_zWDDGh29u1y2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;494,551&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_z8miwin9yKwf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;1,203,068&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zBpW0rlBUXGd" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Stock market price risks&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company is exposed to the risk of changes in
the stock price due to the investments measured at fair value through profit or loss that have their quotations based on the market price
on the B3.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Sensitivity analysis for stock price risks&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;We present below the sensitivity analysis for the
stock price risks. The Company considered scenarios 1 and 2 with &lt;span id="xdx_90B_ecustom--PercentageOfScenarios_iI_pid_uPure_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbBWV85pxyl1" title="Percentage of scenarios"&gt;25&lt;/span&gt;% and &lt;span id="xdx_907_ecustom--PercentageOfScenarios_iI_pid_uPure_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMc15GLyhYj7" title="Percentage of scenarios"&gt;50&lt;/span&gt;% devaluation in the stock price using as reference the closing
price on December 31, 2022. The probable scenario considered a &lt;span id="xdx_90B_ecustom--StockPrice_iI_pid_dp_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zAK4Jrff0doa" title="Stock price"&gt;5&lt;/span&gt;% devaluation in the stock price.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The effects on the result, considering probable
scenarios, 1 and 2 are demonstrated below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock_pn3n3_zE5VUFmM7zYg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 17)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B6_zEd036PPWUV1" style="display: none"&gt;Schedule of sensitivity analysis for stock price risks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="text-align: left; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 33%"&gt;Class of shares&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 20%"&gt;Probable scenario&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 20%"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 21%"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;5%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;25%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;50%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;USIM3&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zC1QKF7wJF32" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(39,503)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zfcvgV0ZO1vi" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;&#160;(197,515)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zqOpwpkr6jNk" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;(395,030)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;USIM5&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zTLQu6Lo2981" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(19,742)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zQd6BpKDYlY4" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(98,709)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zXPmvlF5sR24" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"&gt;(197,417)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;PATI3&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zdjj9eLJp8F6" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;(4,735)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zu6YwwFOirsl" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(23,675)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zlwnZHi2tIi7" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;&#160;(47,350)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_z81xDo7sPiLl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;14.e)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Capital management&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company seeks to optimize its capital structure
in order to reduce its financial costs and maximize the return to its shareholders. The table below shows the evolution of the Company&#x2019;s
consolidated capital structure, with financing by equity and third-party capital:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfCapitalManagementTableTextBlock_pn3n3_zO6LPFSOd2b4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 18)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B9_zNUwGtyKTd2a" style="display: none"&gt;Schedule
of capital management&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 62%"&gt;Thousands of reais&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Shareholder's equity (equity)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Equity_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pn3n3" style="text-align: right" title="Shareholder's equity (equity)"&gt;&#160;21,907,929&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_zEqx5gR5LnJ9" style="text-align: right" title="Shareholder's equity (equity)"&gt;&#160;23,374,389&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Borrowings and Financing (Third-party capital)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsAndFinancingThirdPartyCapital_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pn3n3" style="text-align: right" title="Borrowings and Financing (Third-party capital)"&gt;&#160;40,918,742&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsAndFinancingThirdPartyCapital_iI_pn3n3_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_zJqxW8b4cry4" style="text-align: right" title="Borrowings and Financing (Third-party capital)"&gt;&#160;32,507,522&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Gross Debit/Shareholder's equity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossDebitperShareholdersEquity_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pdd" style="text-align: right" title="Gross Debit/Shareholder's equity"&gt;&#160;&#160;1.87&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossDebitperShareholdersEquity_iI_pid_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_z2Fk4ECVnQ3i" style="text-align: right" title="Gross Debit/Shareholder's equity"&gt;&#160;&#160;1.39&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zHQPMJA0nf1c" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s financial instruments are classified
according to the definition of the business model adopted by the Company and the characteristics of the cash flow, in the case of financial
assets.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Upon initial recognition, financial assets can
be classified into three categories: assets measured at amortization cost, fair value through profit or loss and fair value through other
comprehensive income.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Financial assets are derecognized when the rights
to receive cash flows have expired or have been transferred; in the latter case, provided that the Company has substantially transferred
all risks and rewards of ownership.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;If the company substantially holds all the risks
and rewards of ownership of the financial asset, it must continue to recognize the financial asset.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Financial liabilities are classified as amortized
cost or fair value through profit or loss. Management determines the classification of its financial liabilities upon initial recognition.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Financial liabilities are derecognized only when
they are extinguished, that is, when the obligation specified in the contract is settled, canceled, or expires. The Company also derecognizes
a financial liability when the terms are modified and the cash flows of the modified liability are substantially different, in which case
a new financial liability based on the modified terms is recognized at fair value.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Financial assets and liabilities are offset and
the net amount presented in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is
an intention to settle them on a net basis, or realize the asset and settle the liability simultaneously.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Derivative Financial Instruments and Hedging
Activities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Initially, derivatives are recognized at fair value
on the date that a derivative contract is entered and are subsequently measured at fair value with the changes recorded in the income
statement in the caption Financial Result in the income statement.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Hedge accounting:&lt;/b&gt; The Company adopts hedge
accounting and designates certain financial liabilities as a hedging instrument for foreign exchange risk and price risk (&#x201c;Platts&#x201d;
index) associated with cash flows arising from forecasted and highly probable exports (cash flow hedge).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company documents, at the inception of the
transaction, the relationships between the hedging instruments and the hedged items (expected exports), as well as the risk management
objectives and strategy for undertaking various hedging transactions. In addition, it documents its assessment, both at the hedge's inception
and on an ongoing basis, that the hedge transactions are highly effective in offsetting changes in cash flows of hedged items.&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The effective portion of the changes in the fair
value of financial liabilities designated and qualifying as cash flow hedge is recognized in equity, under &#x201c;Hedge Accounting&#x201d;.
Gains or losses related to the ineffective portion are recognized in other operating expenses/income, when applicable.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Gains and losses from cash flow hedge accounting
of debt financial instruments and iron ore derivative financial instruments will not immediately affect the Company's result, but only
to the extent that exports are realized.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The amounts accumulated in equity are realized
in the operating result in the periods when the forecast exports affect the result.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;When a hedge instrument expires or is settled early,
or when the hedge relationship no longer meets the criteria for hedge accounting, or when Management decides to discontinue hedge accounting,
any cumulative gain or loss existing in equity at that time remains in equity, and from that time onwards the foreign exchange variations
are recorded in the financial result. When the forecast transaction is realized, the gain or loss is reclassified to operating income.
When a forecast transaction is no longer expected to take place, the cumulative gain or loss that had been reported in equity is immediately
transferred to the income statement under &#x201c;Other operations&#x201d;.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Investment hedge:&lt;/b&gt; The Company designates
for net investment hedge a portion of its financial liabilities as a hedging instrument of its investments abroad with functional currency
different from the Group's currency in accordance with IAS 39 and IFRS 9. This relationship occurs because financial liabilities are related
to investments in the amounts necessary for the effective relationship.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company documents, at the inception of the
transaction, the relationships between hedging instruments and hedged items, as well as the risk management objectives and strategy for
undertaking hedging transactions. The Company also documents its assessment, both at hedge inception and on an ongoing basis, that the
hedging transactions are highly effective in offsetting changes in the hedged items.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The effective portion of changes in the fair value
of financial liabilities that are designated and qualify as net investment hedges is recognized in equity under Hedge Accounting. The
gains or losses related to the ineffective portion are recognized in Other Operations, when applicable. If at any time during the hedge
relationship the debt balance is greater than the investment balance, the exchange variation on the excess debt is reclassified to the
income statement as other operating income/expenses (hedge ineffectiveness).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The amounts accumulated in the equity will be realized
in the income statement by the disposal or partial disposal of the foreign operation.&lt;/p&gt;

&lt;p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
    <sid:SummaryOfFinancialInstrumentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfFinancialInstrumentsTableTextBlock_pn3n3_zyfmNCG1zz7j" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&lt;span id="xdx_8B6_zZnnLHyxsPPh" style="display: none"&gt;Schedule
of financial instruments&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 32%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 9%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Consolidated&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Notes&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value through profit or loss&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Measured at amortized cost&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Balances&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value through profit or loss&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Measured at amortized cost&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Balances&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;4&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;11,991,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;11,991,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_zweEzNmseivk" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;16,646,480&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_zn3RA3QMK5Kh" style="text-align: right" title="Total current financial assets"&gt;16,646,480&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Short-term investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;1,184,895&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;271,590&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;1,456,485&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_zRd4hy703CF" style="text-align: right" title="Total current financial assets"&gt;&#160;2,383,059&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_zgXfXeMn8QP3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;261,673&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_z4horOjQz0q8" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;&#160;2,644,732&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;6&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;3,233,164&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;3,233,164&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_z56GOyGMWJs3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;2,597,838&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_zfLz5wTVsyCf" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;2,597,838&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Dividends and interest on equity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zJT06iC7wmL3" style="text-align: right" title="Total current financial assets at amortised cost"&gt;76,878&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zW8q17ctPJp4" style="text-align: right" title="Total current financial assets"&gt;76,878&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trading securities&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zhdi4cDY4Sr5" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;9,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_pn3n3" style="text-align: right" title="Total current financial assets"&gt;&#160;&#160;9,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zHGBX78buNc6" style="text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;12,028&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zz0jt7Vqu9m4" style="text-align: right" title="Total current financial assets"&gt;12,028&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;Loans - related parties&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;5,383&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zfkUrURike06" style="vertical-align: middle; text-align: right" title="Total current financial assets"&gt;&#160;&#160;5,383&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zFecOibQ8Wu6" style="vertical-align: middle; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;4,511&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zApo6fKQysei" style="vertical-align: bottom; text-align: right" title="Total current financial assets"&gt;&#160;&#160;4,511&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;1,194,491&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;15,578,870&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets"&gt;16,773,361&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zFwl6tE9aom3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at fair value through profit or loss"&gt;&#160;2,395,087&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zMohK0FeSAy2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at amortised cost"&gt;&#160;&#160;19,587,380&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231_zo1W5gaNi2jb" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets"&gt;21,982,467&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;5&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;156,185&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_pn3n3" style="text-align: right" title="Total non-current financial assets"&gt;&#160;156,185&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_z9JseoRGtZe9" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;147,671&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zuUerM2w8qse" style="text-align: right" title="Total non-current financial assets"&gt;&#160;147,671&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Other trade receivables&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;8,059&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_pn3n3" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;8,059&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_zk6Z9uaa7L3d" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;2,345&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_zuAnHfKSsUvg" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;2,345&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Eletrobr&#xe1;s compulsory loan&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;58,030&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_pn3n3" style="text-align: right" title="Total non-current financial assets"&gt;58,030&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_zqaYislbz9W" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;859,607&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_zlV3Fzk5lTQa" style="text-align: right" title="Total non-current financial assets"&gt;&#160;859,607&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Receivables by indemnity&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zB0EbuzunRzl" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;974,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zD1ngBWgDcPc" style="text-align: right" title="Total non-current financial assets"&gt;&#160;974,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zWxordqbINx4" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;534,896&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zIzNADLyZnXa" style="text-align: right" title="Total non-current financial assets"&gt;&#160;534,896&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Loans - related parties&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;9&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zJATqPWKKFNf" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zhdKN6QTFdbj" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zfODlaMuK8P2" style="text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;1,143,228&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_ztwsiacWbY7g" style="text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;1,143,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;10&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zsTNgNI6oqAl" style="text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zH6bimEwUz9l" style="text-align: right" title="Total non-current financial assets"&gt;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zVibVc1vMDjl" style="text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;&#160;190,321&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zjYuxtoODAq5" style="text-align: right" title="Total non-current financial assets"&gt;&#160;190,321&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;94,700&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;2,581,910&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;2,676,610&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zyhtup4G89h" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at fair value through profit or loss"&gt;&#160;190,321&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zRu0gz6ifrW4" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at amortised cost"&gt;&#160;2,687,747&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231_zrENq35gtcHd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets"&gt;&#160;&#160;2,878,068&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Assets&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at fair value through profit or loss"&gt;&#160;1,289,191&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--FinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at amortised cost"&gt;&#160;&#160;18,160,780&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialAssets_iI_pn3n3_c20221231_z6yeQ9WONhY5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets"&gt;19,449,971&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zL64mcF687Sk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at fair value through profit or loss"&gt;&#160;2,585,408&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_znpzWoVdhvz5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at amortised cost"&gt;&#160;&#160;22,275,127&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialAssets_iI_pn3n3_c20211231_zEYksIKqJqmg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets"&gt;24,860,535&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;13&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;5,269,952&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;5,269,952&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zNpEFjAk3F0g" style="text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;5,532,736&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zav1cRaTIY7f" style="text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;5,532,736&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Leases&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;15&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;177,010&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;177,010&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zitLCaAPBeQa" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;119,047&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zuOtV6P1af9b" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;119,047&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;16&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;6,596,915&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;6,596,915&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zSSPGvhL7fN8" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;6,446,999&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zFlbTMSeK5N" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;6,446,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Trade payables -&#160;&#160;drawee risk&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;17&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;5,709,069&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zyIsYtUesmbk" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;5,709,069&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zhcZNP4XT3Ta" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;4,439,967&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zVyd69OL5sxg" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;4,439,967&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; vertical-align: bottom; text-align: left"&gt;Dividends and interest on capital&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;17&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;611,307&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_z3X0WPtunel7" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;611,307&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zVTyzCdtaGk1" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;1,206,870&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zygWeiEqcbC2" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"&gt;&#160;&#160;1,206,870&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zrr9VJpiwsy4" style="text-align: right" title="Total current financial liabilities at fair value through profit or loss"&gt;&#160;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zTxsTWqu8oBd" style="text-align: right" title="Total current financial liabilities"&gt;&#160;416,935&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at fair value through profit or loss"&gt;&#160;416,935&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;&#160;18,364,253&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentFinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities"&gt;18,781,188&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_zLN8zI9KSH48" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at amortised cost"&gt;&#160;&#160;17,745,619&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231_zO9B8LiQQBad" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities"&gt;17,745,619&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;13&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;36,170,996&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;36,170,996&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zdWrYUuJeWaa" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;27,221,914&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zeAu3rGaZJY1" style="text-align: right" title="Total non-current financial liabilities"&gt;27,221,914&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Leases&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;15&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;&#160;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zimZBAuvlKQc" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;492,504&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zKjtffEl6i93" style="text-align: right" title="Total non-current financial liabilities"&gt;&#160;492,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;16&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zerfwRdLmoYg" style="text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;98,625&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zDzH6rncVaO7" style="text-align: right" title="Total non-current financial liabilities"&gt;98,625&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 45px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;17&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"&gt;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_znumG4xtY5T1" style="text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;&#160;101,822&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zxgws9l979Lh" style="text-align: right" title="Total non-current financial liabilities"&gt;&#160;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;69,472&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;36,734,101&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities"&gt;36,803,573&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_z67xreA27Qfe" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"&gt;&#160;101,822&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_z5qoY7KAybz3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at amortised cost"&gt;&#160;&#160;27,813,043&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231_zVkQ6UnsfYM7" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities"&gt;27,914,865&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; color: red"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Liabilities&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;486,407&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities at amortised cost"&gt;&#160;&#160;55,098,354&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--FinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities"&gt;55,584,761&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zBnsMYXQBi4b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;101,822&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_zxWweorzvcj2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities at amortised cost"&gt;&#160;&#160;45,558,662&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20211231_zfb6t30SzGD4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities"&gt;45,660,484&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfFinancialInstrumentsTableTextBlock>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_CashAndCashEquivalantMember"
      decimals="-3"
      unitRef="BRL">11991356000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_CashAndCashEquivalantMember"
      decimals="-3"
      unitRef="BRL">11991356000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_CashAndCashEquivalantMember"
      decimals="-3"
      unitRef="BRL">16646480000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_CashAndCashEquivalantMember"
      decimals="-3"
      unitRef="BRL">16646480000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_custom_ShortTermInvestmentMember"
      decimals="-3"
      unitRef="BRL">1184895000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_ShortTermInvestmentMember"
      decimals="-3"
      unitRef="BRL">271590000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_ShortTermInvestmentMember"
      decimals="-3"
      unitRef="BRL">1456485000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_ShortTermInvestmentMember"
      decimals="-3"
      unitRef="BRL">2383059000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_ShortTermInvestmentMember"
      decimals="-3"
      unitRef="BRL">261673000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_custom_ShortTermInvestmentMember"
      decimals="-3"
      unitRef="BRL">2644732000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">3233164000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2022-12-31_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">3233164000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">2597838000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2021-12-31_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">2597838000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">77377000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">77377000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">76878000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">76878000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_TradingSecuritiesMember"
      decimals="-3"
      unitRef="BRL">9596000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2022-12-31_ifrs-full_TradingSecuritiesMember"
      decimals="-3"
      unitRef="BRL">9596000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_TradingSecuritiesMember"
      decimals="-3"
      unitRef="BRL">12028000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2021-12-31_ifrs-full_TradingSecuritiesMember"
      decimals="-3"
      unitRef="BRL">12028000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">5383000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">5383000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">4511000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">4511000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1194491000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">15578870000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">16773361000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2395087000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">19587380000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">21982467000</ifrs-full:CurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember203050125"
      decimals="-3"
      unitRef="BRL">156185000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember203050125"
      decimals="-3"
      unitRef="BRL">156185000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember203050171"
      decimals="-3"
      unitRef="BRL">147671000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember203050171"
      decimals="-3"
      unitRef="BRL">147671000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_OtherTradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">8059000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_OtherTradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">8059000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_OtherTradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">2345000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_OtherTradeReceivablesMember"
      decimals="-3"
      unitRef="BRL">2345000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_CompulsoryLoanEletrobrasMember"
      decimals="-3"
      unitRef="BRL">58030000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_CompulsoryLoanEletrobrasMember"
      decimals="-3"
      unitRef="BRL">58030000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_CompulsoryLoanEletrobrasMember"
      decimals="-3"
      unitRef="BRL">859607000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_CompulsoryLoanEletrobrasMember"
      decimals="-3"
      unitRef="BRL">859607000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_ReceivablesByIndemnityMember203050296"
      decimals="-3"
      unitRef="BRL">974863000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_ReceivablesByIndemnityMember203050296"
      decimals="-3"
      unitRef="BRL">974863000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_ReceivablesByIndemnityMember203050296"
      decimals="-3"
      unitRef="BRL">534896000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_ReceivablesByIndemnityMember203050296"
      decimals="-3"
      unitRef="BRL">534896000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_LoansRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1384773000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_LoansRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1384773000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_LoansRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1143228000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_LoansRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1143228000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_custom_InvestmentProperty1Member"
      decimals="-3"
      unitRef="BRL">94700000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2022-12-31_custom_InvestmentProperty1Member"
      decimals="-3"
      unitRef="BRL">94700000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_custom_InvestmentProperty1Member"
      decimals="-3"
      unitRef="BRL">190321000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssets
      contextRef="AsOf2021-12-31_custom_InvestmentProperty1Member"
      decimals="-3"
      unitRef="BRL">190321000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">94700000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2581910000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2676610000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">190321000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2687747000</ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2878068000</ifrs-full:NoncurrentFinancialAssets>
    <ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1289191000</ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialAssetsAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">18160780000</ifrs-full:FinancialAssetsAtAmortisedCost>
    <ifrs-full:FinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">19449971000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2585408000</ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialAssetsAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">22275127000</ifrs-full:FinancialAssetsAtAmortisedCost>
    <ifrs-full:FinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">24860535000</ifrs-full:FinancialAssets>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">5269952000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">5269952000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">5532736000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">5532736000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">177010000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">177010000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">119047000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">119047000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">6596915000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">6596915000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">6446999000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">6446999000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember"
      decimals="-3"
      unitRef="BRL">5709069000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember"
      decimals="-3"
      unitRef="BRL">5709069000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_TradePayablesDraweeRiskMember"
      decimals="-3"
      unitRef="BRL">4439967000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_TradePayablesDraweeRiskMember"
      decimals="-3"
      unitRef="BRL">4439967000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">611307000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">611307000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">1206870000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">1206870000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">416935000</ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">416935000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">416935000</ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">18364253000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">18781188000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">17745619000</ifrs-full:CurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:CurrentFinancialLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">17745619000</ifrs-full:CurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">36170996000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">36170996000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">27221914000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">27221914000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">516836000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">516836000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">492504000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">492504000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">46269000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">46269000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">98625000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">98625000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">69472000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">69472000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">101822000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">101822000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">69472000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">36734101000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">36803573000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">101822000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">27813043000</ifrs-full:NoncurrentFinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:NoncurrentFinancialLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">27914865000</ifrs-full:NoncurrentFinancialLiabilities>
    <ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">486407000</ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialLiabilitiesAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">55098354000</ifrs-full:FinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:FinancialLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">55584761000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">101822000</ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialLiabilitiesAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">45558662000</ifrs-full:FinancialLiabilitiesAtAmortisedCost>
    <ifrs-full:FinancialLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">45660484000</ifrs-full:FinancialLiabilities>
    <sid:SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_pn3n3_zaMxeQsSEuWh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;&lt;span id="xdx_8BC_z9DkHvq7syyj"&gt;&lt;span id="xdx_8BA_znw6sr7dDXN5" style="display: none"&gt;Schedule
of financial instruments at fair value through profit or loss&lt;/span&gt;&lt;/span&gt;&lt;span style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 44%"&gt;Consolidated&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 7%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Balances&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Balances&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;Financial investments&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zP88zGHJQAfa" style="vertical-align: middle; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;&#160;1,184,895&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember_zEJxh7RJ0sHf" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;1,184,895&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zWdzGkLggTbl" style="vertical-align: middle; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;&#160;2,383,059&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember_zsXiEf6BngKj" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;2,383,059&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: bottom; text-align: left"&gt;Trading securities&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;&#160;9,596&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zVkops4oXun3" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;9,596&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zuLGgsjcqYQj" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;12,028&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zyaPvFnpeUsb" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"&gt;&#160;12,028&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pn3n3" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zh3sGH4AH4l4" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;94,700&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zsMd6LSBLHY6" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;&#160;190,321&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zzO05lfYntLl" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"&gt;&#160;&#160;190,321&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zlyfbcc9aqX1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;&#160;&#160;1,289,191&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20221231_zh35q3QZD8yc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;1,289,191&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20211231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zrqY2DAsH5bb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;&#160;&#160;2,585,408&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20211231_z0XW9WTCtot8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"&gt;2,585,408&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zQavU9R1acb3" style="text-align: right" title="Current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_z6Qvk5STe9Ol" style="text-align: right" title="Current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"/&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left"&gt;Non-current&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Derivative financial instruments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zpirsuKaFhLl" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zSg2sKuHZ8Xg" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z7xJJhuLNZEg" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zeXuzJCOHYm9" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: left"&gt;Total Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zsyPxxOqJT59" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;486,407&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231_znQkKIwddVp7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;486,407&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zOUbJnzFaPS2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zOiIKx0XMwqi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"&gt;&#160;&#160;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_custom_FinancialInvestmentesMember_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">1184895000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_custom_FinancialInvestmentesMember"
      decimals="-3"
      unitRef="BRL">1184895000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_custom_FinancialInvestmentesMember_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">2383059000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_custom_FinancialInvestmentesMember"
      decimals="-3"
      unitRef="BRL">2383059000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_TradingSecuritiesMember_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">9596000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_TradingSecuritiesMember"
      decimals="-3"
      unitRef="BRL">9596000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_TradingSecuritiesMember_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">12028000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_TradingSecuritiesMember"
      decimals="-3"
      unitRef="BRL">12028000</ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">94700000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_InvestmentPropertyMember203050125"
      decimals="-3"
      unitRef="BRL">94700000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">190321000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_InvestmentPropertyMember203050171"
      decimals="-3"
      unitRef="BRL">190321000</ifrs-full:NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">1289191000</ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1289191000</ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_Level1OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">2585408000</ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2585408000</ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_Level2OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">416935000</ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">416935000</ifrs-full:CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_Level2OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">69472000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">69472000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_DerivativesMember_ifrs-full_Level2OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">101822000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_DerivativesMember"
      decimals="-3"
      unitRef="BRL">101822000</ifrs-full:NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2022-12-31_ifrs-full_Level2OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">486407000</ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">486407000</ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
      contextRef="AsOf2021-12-31_ifrs-full_Level2OfFairValueHierarchyMember"
      decimals="-3"
      unitRef="BRL">101822000</ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">101822000</ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss>
    <sid:SummaryOfForeignExchangeExposureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfForeignExchangeExposureTableTextBlock_pn3n3_zrCeuvTBCG6l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B1_zpxJEqOpZdq4" style="display: none"&gt;Schedule of foreign exchange exposure&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-size: 12pt; font-weight: bold; width: 67%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Foreign Exchange Exposure&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;(Amounts in US$&#x2019;000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;(Amounts in US$&#x2019;000)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cash and cash equivalents overseas&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalentsOverseasMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;1,191,036&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalentsOverseasMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmESka6haMN5" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;1,656,271&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Trade receivables&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;315,920&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoht7Zej1Cce" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;212,424&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Financial investments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;26,930&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmeaUzuibdvc" style="text-align: right" title="Net foreign exchange exposure"&gt;23,748&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Borrowings and financing&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BorrowingsAndFinancingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zR4Sajrjymt" style="text-align: right" title="Net foreign exchange exposure"&gt;(4,594,471)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BorrowingsAndFinancingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyfTvibPKXD4" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;(3,866,290)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--TradePayablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zTPYAfIiKrt5" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;(366,149)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--TradePayablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwFnILvnbbM5" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;(613,961)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OthersMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z8bATr6Sz87i" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net foreign exchange exposure"&gt;&#160;(23,079)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OthersMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z1jIDOCIa5pc" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net foreign exchange exposure"&gt;&#160;(149,532)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: top"&gt;Natural Gross Foreign Exchange Exposure (assets - liabilities)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--GrossCreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;(3,449,813)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossCreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSLvrj891adl" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;&#160;(2,737,340)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;4,409,760&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdGDlkaPWuS2" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;2,655,350&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CurrencySwapContractMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;(67,000)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CurrencySwapContractMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDLAcA10niB" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;(67,000)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zHV03T2OLzb2" style="text-align: right" title="Net foreign exchange exposure"&gt;&#160;&#160;(115,000)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: top"&gt;Net foreign exchange exposure&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossCreditExposure_c20221231__srt--CurrencyAxis__custom--USMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;777,947&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--GrossCreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember_zaoiuYiQBmV4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"&gt;&#160;(148,990)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfForeignExchangeExposureTableTextBlock>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_custom_CashAndCashEquivalentsOverseasMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1191036000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_custom_CashAndCashEquivalentsOverseasMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1656271000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_ifrs-full_TradeReceivablesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">315920000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_ifrs-full_TradeReceivablesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">212424000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_custom_FinancialInvestmentsMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">26930000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_custom_FinancialInvestmentsMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">23748000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_custom_BorrowingsAndFinancingMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-4594471000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_custom_BorrowingsAndFinancingMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-3866290000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_custom_TradePayablesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-366149000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_custom_TradePayablesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-613961000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_custom_OthersMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-23079000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_custom_OthersMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-149532000</ifrs-full:CreditExposure>
    <sid:GrossCreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-3449813000</sid:GrossCreditExposure>
    <sid:GrossCreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-2737340000</sid:GrossCreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">4409760000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">2655350000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_ifrs-full_CurrencySwapContractMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-67000000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2021-12-31_custom_USMember_ifrs-full_CurrencySwapContractMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-67000000</ifrs-full:CreditExposure>
    <ifrs-full:CreditExposure
      contextRef="AsOf2022-12-31_custom_USMember_custom_ExchangeRateSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-115000000</ifrs-full:CreditExposure>
    <sid:GrossCreditExposure
      contextRef="AsOf2022-12-31_custom_USMember"
      decimals="-3"
      unitRef="BRL">777947000</sid:GrossCreditExposure>
    <sid:GrossCreditExposure
      contextRef="AsOf2021-12-31_custom_USMember"
      decimals="-3"
      unitRef="BRL">-148990000</sid:GrossCreditExposure>
    <sid:SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_zbKTOOzdFFJg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B6_z7exwj8suSyh" style="display: none"&gt;Schedule of scenarios&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 4%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle"&gt;Currency&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Exchange rate&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Probable scenario&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold; vertical-align: middle"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold; vertical-align: middle"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;USD&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z2HWnKRFE7H" style="text-align: right" title="Exchange rate"&gt;5.2177&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zXrKHpcZwpJ4" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;5.2070&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9bM0jc3qVP4" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;6.5221&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFIi6X3fPdeh" style="text-align: right" title="Exchange rate"&gt;7.8266&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;EUR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zWSiSBJ1CbRb" style="text-align: right" title="Exchange rate"&gt;5.5694&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znDTA9a20fX4" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;5.5580&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCkYk5Qg7XFb" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;6.9618&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoJ9BMvb7QB" style="text-align: right" title="Exchange rate"&gt;8.3541&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;USD x EUR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwImXcWFTCc7" style="text-align: right" title="Exchange rate"&gt;1.0674&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjSzNi1hhzOl" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;1.0674&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJ8hfhUt6C63" style="text-align: right" title="Exchange rate"&gt;&#160;&#160;1.3343&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzgDa4JgR9cc" style="text-align: right" title="Exchange rate"&gt;1.6011&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_currency_USD_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.2177</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.2070</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_currency_USD_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">6.5221</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_currency_USD_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">7.8266</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_EURMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.5694</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_EURMember_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.5580</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_EURMember_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">6.9618</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_EURMember_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">8.3541</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_USDXEURMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">1.0674</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_USDXEURMember_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">1.0674</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_USDXEURMember_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">1.3343</ifrs-full:ClosingForeignExchangeRate>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_custom_USDXEURMember_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">1.6011</ifrs-full:ClosingForeignExchangeRate>
    <sid:SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_pn3n3_zDVuPhueKdyc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zrmxOlNEAjSi" style="display: none"&gt;Schedule of sensitivity analysis effects on income statement&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 34%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Instruments&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Notional&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Risk&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Probable scenario (*) R$&lt;br/&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Scenario 1 R$&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Scenario 2 R$&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Gross exchange position&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;(3,449,813)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_909_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zWBLJzLeXIy1" style="text-align: right" title="Impact on profit or loss"&gt;&#160;36,913&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;(4,500,022)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;(9,000,045)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;4,409,760&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90B_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zYA6XxdZv5n7" style="text-align: right" title="Impact on profit or loss"&gt;(47,184)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;5,752,201&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;11,504,402&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;(67,000)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zcyeHUiSVxwf" style="text-align: right" title="Impact on profit or loss"&gt;717&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;(87,396)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"&gt;(174,793)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NotionalAmount_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfCkPVXcYT38" style="text-align: right" title="Notional amount"&gt;&#160;(115,000)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90D_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfzWnZFKaU0k" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zOMype0jf4Eb" style="text-align: right" title="Impact on profit or loss"&gt;1,230&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9VZbnBghQak" style="text-align: right" title="Impact on profit or loss"&gt;(150,009)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSPUIeEOZcff" style="text-align: right" title="Impact on profit or loss"&gt;(300,018)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Net exchange position&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;777,947&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span id="xdx_901_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk"&gt;Dollar&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zoT5HfZNspx9" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;(8,324)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"&gt;&#160;&#160;1,014,774&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"&gt;&#160;2,029,546&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F08_zvIDepVNcY7k" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F18_zmj6JbD0yzn" style="text-align: justify"&gt;The probable scenarios were calculated considering the following variations for the risks:
Real x Dollar &#x2013; valuation of the Real by 0.21% / Real x Euro - valuation of the Real by 0.20% / Euro x Dollar - no variation. Source:
Central Bank of Brazil and European Central Bank quotations on March 1, 2023.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock>
    <ifrs-full:NotionalAmount
      contextRef="AsOf2022-12-31_currency_USD_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-3449813000</ifrs-full:NotionalAmount>
    <sid:CurrencyRisk contextRef="From2022-01-012022-12-31_currency_USD_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember">Dollar</sid:CurrencyRisk>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ProbableScenarioMember_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005121"
      unitRef="BRL">36913000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIMember_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-4500022000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIIMember_custom_GrossExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-9000045000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:NotionalAmount
      contextRef="AsOf2022-12-31_currency_USD_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">4409760000</ifrs-full:NotionalAmount>
    <sid:CurrencyRisk contextRef="From2022-01-012022-12-31_currency_USD_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Dollar</sid:CurrencyRisk>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ProbableScenarioMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005131"
      unitRef="BRL">-47184000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">5752201000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIIMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">11504402000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:NotionalAmount
      contextRef="AsOf2022-12-31_currency_USD_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-67000000</ifrs-full:NotionalAmount>
    <sid:CurrencyRisk contextRef="From2022-01-012022-12-31_currency_USD_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">Dollar</sid:CurrencyRisk>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_custom_ProbableScenarioMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005141"
      unitRef="BRL">717000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-87396000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-174793000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:NotionalAmount
      contextRef="AsOf2022-12-31_currency_USD_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-115000000</ifrs-full:NotionalAmount>
    <sid:CurrencyRisk contextRef="From2022-01-012022-12-31_currency_USD_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">Dollar</sid:CurrencyRisk>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ProbableScenarioMember_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005151"
      unitRef="BRL">1230000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIMember_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-150009000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIIMember_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-300018000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:NotionalAmount
      contextRef="AsOf2022-12-31_currency_USD_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">777947000</ifrs-full:NotionalAmount>
    <sid:CurrencyRisk contextRef="From2022-01-012022-12-31_currency_USD_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember">Dollar</sid:CurrencyRisk>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ProbableScenarioMember_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005161"
      unitRef="BRL">-8324000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIMember_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1014774000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_custom_ScenarioIIMember_custom_NetExchangePositionMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">2029546000</ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss>
    <sid:SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_pn3n3_zvPup3sjYnp4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zkMUW8YSaQId" style="display: none"&gt;Schedule of sensitivity analysis of   interest
rates&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 33%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 22%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;Interest&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Interest rate&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;CDI&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWlEsJmatFT9" title="Interest rate (in percent)"&gt;13.65&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zJNw4nQ6Icec" title="Interest rate (in percent)"&gt;17.06&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zxutceUQHpzi" title="Interest rate (in percent)"&gt;20.48&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;TJLP&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z5IZv48ouRA" title="Interest rate (in percent)"&gt;7.20&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zd40DEB6iHz1" title="Interest rate (in percent)"&gt;9.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXYfCcAJE8Dh" title="Interest rate (in percent)"&gt;10.80&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;LIBOR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpdiy73La7ke" title="Interest rate (in percent)"&gt;5.14&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoEZmyVEtwF4" title="Interest rate (in percent)"&gt;6.42&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zwp7vD57zLv4" title="Interest rate (in percent)"&gt;7.71&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;SELIC&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKLLTxXmqcWb" title="Interest rate (in percent)"&gt;13.75&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zOMWmbopq2ae" title="Interest rate (in percent)"&gt;17.19&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zlhtK0kAlBi4" title="Interest rate (in percent)"&gt;20.63&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_CDIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1365</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_CDIMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1706</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_CDIMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.2048</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_TJLPMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0720</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0900</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1080</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_LondonInterbankOfferedRateLIBOROneMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0514</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_LondonInterbankOfferedRateLIBOROneMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0642</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_LondonInterbankOfferedRateLIBOROneMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0771</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_SELICMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1375</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_SELICMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1719</sid:SensitivityAnalysisInterestRate>
    <sid:SensitivityAnalysisInterestRate
      contextRef="AsOf2022-12-31_custom_SELICMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.2063</sid:SensitivityAnalysisInterestRate>
    <sid:SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1 contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1_pn3n3_zWDdKbY5N8wh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B0_zM7I3p4S4YBb"&gt;&lt;span id="xdx_8B1_z0hT30tuEBU3" style="display: none"&gt;Schedule of effects on profit and loss&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Changes in interest rates&lt;/td&gt;
    &lt;td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;% p.a&lt;/td&gt;
    &lt;td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Assets&lt;/td&gt;
    &lt;td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Probable scenario (*)&lt;br/&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;CDI&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_906_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zyjUKf4zHDA2" title="Interest"&gt;13.65&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Assets"&gt;&#160;&#160;5,026,521&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(14,249,092)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zd3FQAKw3fc9" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(10,481,452)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpkLXSo44Ts8" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(10,796,172)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_ztRPoSI5vQc3" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(11,110,892)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;TJLP&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_90B_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoxpQgRSDPt1" title="Interest"&gt;7.20&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Liabilities"&gt;&#160;&#160;(1,044,833)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zwbCXS1yFcgl" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(1,120,061)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHVo1Stvprc" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(1,138,868)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKt1L0KpYlHa" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(1,157,675)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Libor&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_903_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zalNkQZoVNY7" title="Interest"&gt;5.14&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(6,936,984)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_ztLtZbQgcHVg" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(7,293,466)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zu9jWrkWecBi" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(7,382,586)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWUpTicNEVEc" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;(7,471,707)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Selic&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_908_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXdcQEyxxWh6" title="Interest"&gt;13.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zG2kZ7TOhhPe" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(14,596)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zxThEBeeabo" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;(16,603)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zgmPZedL4ix6" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(17,105)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zRBH87yVVyy9" style="vertical-align: middle; text-align: right" title="Liabilities"&gt;&#160;&#160;(17,606)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zeYdXQ1v5Bxh" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zII56rCLpvRk" style="text-align: justify"&gt;The sensitivity analysis is based on the premise of maintaining the market values as of December
31, 2022 as a probable scenario recorded in the company&#xb4;s assets and liabilities.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1>
    <sid:InterestRatesDuringTheYear
      contextRef="AsOf2022-12-31_custom_CDIMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1365</sid:InterestRatesDuringTheYear>
    <ifrs-full:FinancialAssets
      contextRef="AsOf2022-12-31_custom_CDIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">5026521000</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_CDIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-14249092000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_CDIMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      id="Fact005202"
      unitRef="BRL">-10481452000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_CDIMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-10796172000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_CDIMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-11110892000</ifrs-full:FinancialLiabilities>
    <sid:InterestRatesDuringTheYear
      contextRef="AsOf2022-12-31_custom_TJLPMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0720</sid:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TJLPMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-1044833000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      id="Fact005212"
      unitRef="BRL">-1120061000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-1138868000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-1157675000</ifrs-full:FinancialLiabilities>
    <sid:InterestRatesDuringTheYear
      contextRef="AsOf2022-12-31_custom_LIBORMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.0514</sid:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LIBORMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-6936984000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LIBORMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      id="Fact005222"
      unitRef="BRL">-7293466000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LIBORMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-7382586000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LIBORMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-7471707000</ifrs-full:FinancialLiabilities>
    <sid:InterestRatesDuringTheYear
      contextRef="AsOf2022-12-31_custom_SELICMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.1375</sid:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_SELICMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-14596000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_SELICMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      id="Fact005232"
      unitRef="BRL">-16603000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_SELICMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-17105000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_SELICMember_custom_ScenarioIIMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-17606000</ifrs-full:FinancialLiabilities>
    <sid:SummaryOfDollarEuroSwapTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfDollarEuroSwapTableTextBlock_pn3n3_zp5GsQ8sTIu1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 7)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B3_z2Wni4RH24K" style="display: none"&gt;Schedule
of dollar x Euro swap&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right; width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 13%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Appreciation (R$)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Fair value (market)&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Other income and expenses (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Other comprehensive income&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Exchange variation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Maturity&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Notional&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Asset position&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Liability position&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;Amounts receivable / (payable)&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;02/02/2021 to 10/02/2021 (Settled)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--MaturityAxis__custom--SettledDate1Member_z0RCggTUkXM8" style="text-align: right" title="Other income and expenses"&gt;&#160;(27,728)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ExchangeVariation_pn3n3_c20210101__20211231__ifrs-full--MaturityAxis__custom--SettledDate1Member_zqA3uAxIEPv4" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;16,790&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;05/31/2022 (Settled)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate2Member_zslPzKASoqvl" style="text-align: right" title="Other income and expenses"&gt;&#160;23,374&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ExchangeVariation_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate2Member_zfgDgnkVxkVc" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(1,087)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;12/01/2022 to 12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;797,721&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(873,385)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(75,664)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_z3Ud1du6VW3b" style="text-align: right" title="Other income and expenses"&gt;(75,664)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;667&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;01/01/2023 to 01/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;1,098,354&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(1,218,934)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;(120,580)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_z053tlUzftQ5" style="text-align: right" title="Other comprehensive income"&gt;&#160;&#160;120,580&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(1,484)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;02/01/2023 to 02/28/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;1,087,106&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(1,197,361)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;(110,255)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_zu93qLwleosf" style="text-align: right" title="Other comprehensive income"&gt;&#160;&#160;110,255&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(1,244)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;03/01/2023 to 03/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;696,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(770,062)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(73,913)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_zPOKmoZL5vB" style="text-align: right" title="Other comprehensive income"&gt;&#160;73,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(938)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;04/01/2023 to 04/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;372,109&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(385,572)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(13,463)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_z9RTP5N2A9Xc" style="text-align: right" title="Other comprehensive income"&gt;&#160;13,463&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;&#160;&#160;(131)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;05/01/2023 to 05/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;392,861&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(404,946)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(12,085)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_z5V1DPtL1CI4" style="text-align: right" title="Other comprehensive income"&gt;&#160;12,085&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;(81)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;06/01/2023 to 06/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;Platts&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Appreciation asset position"&gt;&#160;396,961&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Appreciation liability position"&gt;(407,934)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;&#160;&#160;(10,973)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_zshJkTYG6Yj3" style="text-align: right" title="Other comprehensive income"&gt;&#160;10,973&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Exchange variation"&gt;(35)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AppreciationAssetPosition_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;&#160;4,841,261&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AppreciationLiabilityPosition_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;(5,258,194)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value (market) Amounts receivable / (payable)"&gt;(416,933)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231_zb108H3iBhn4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other income and expenses"&gt;(52,290)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20210101__20211231_zb45nzi9ZKa2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other income and expenses"&gt;&#160;(27,728)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231_zt8zLjKqfK7k" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other comprehensive income"&gt;&#160;&#160;341,269&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"/&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ExchangeVariation_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Exchange variation"&gt;&#160;&#160;(4,333)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ExchangeVariation_pn3n3_c20210101__20211231_zsIttfurmolh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Exchange variation"&gt;&#160;&#160;16,790&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfDollarEuroSwapTableTextBlock>
    <sid:OtherOperatingIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_SettledDate1Member"
      decimals="-3"
      unitRef="BRL">-27728000</sid:OtherOperatingIncomeExpenses>
    <sid:ExchangeVariation
      contextRef="From2021-01-012021-12-31_custom_SettledDate1Member"
      decimals="-3"
      unitRef="BRL">16790000</sid:ExchangeVariation>
    <sid:OtherOperatingIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_SettledDate2Member"
      decimals="-3"
      unitRef="BRL">23374000</sid:OtherOperatingIncomeExpenses>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate2Member"
      decimals="-3"
      unitRef="BRL">-1087000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate3Member"
      decimals="-3"
      unitRef="BRL">797721000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate3Member"
      decimals="-3"
      unitRef="BRL">-873385000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate3Member"
      decimals="-3"
      unitRef="BRL">-75664000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherOperatingIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_SettledDate3Member"
      decimals="-3"
      unitRef="BRL">-75664000</sid:OtherOperatingIncomeExpenses>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate3Member"
      decimals="-3"
      unitRef="BRL">667000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate4Member"
      decimals="-3"
      unitRef="BRL">1098354000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate4Member"
      decimals="-3"
      unitRef="BRL">-1218934000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate4Member"
      decimals="-3"
      unitRef="BRL">-120580000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-012022-12-31_custom_SettledDate4Member"
      decimals="-3"
      unitRef="BRL">120580000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate4Member"
      decimals="-3"
      unitRef="BRL">-1484000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate5Member"
      decimals="-3"
      unitRef="BRL">1087106000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate5Member"
      decimals="-3"
      unitRef="BRL">-1197361000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate5Member"
      decimals="-3"
      unitRef="BRL">-110255000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-012022-12-31_custom_SettledDate5Member"
      decimals="-3"
      unitRef="BRL">110255000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate5Member"
      decimals="-3"
      unitRef="BRL">-1244000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate6Member"
      decimals="-3"
      unitRef="BRL">696149000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate6Member"
      decimals="-3"
      unitRef="BRL">-770062000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate6Member"
      decimals="-3"
      unitRef="BRL">-73913000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-012022-12-31_custom_SettledDate6Member"
      decimals="-3"
      unitRef="BRL">73913000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate6Member"
      decimals="-3"
      unitRef="BRL">-938000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate7Member"
      decimals="-3"
      unitRef="BRL">372109000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate7Member"
      decimals="-3"
      unitRef="BRL">-385572000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate7Member"
      decimals="-3"
      unitRef="BRL">-13463000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-012022-12-31_custom_SettledDate7Member"
      decimals="-3"
      unitRef="BRL">13463000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate7Member"
      decimals="-3"
      unitRef="BRL">-131000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate8Member"
      decimals="-3"
      unitRef="BRL">392861000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate8Member"
      decimals="-3"
      unitRef="BRL">-404946000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate8Member"
      decimals="-3"
      unitRef="BRL">-12085000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-012022-12-31_custom_SettledDate8Member"
      decimals="-3"
      unitRef="BRL">12085000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate8Member"
      decimals="-3"
      unitRef="BRL">-81000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate9Member"
      decimals="-3"
      unitRef="BRL">396961000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-012022-12-31_custom_SettledDate9Member"
      decimals="-3"
      unitRef="BRL">-407934000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_SettledDate9Member"
      decimals="-3"
      unitRef="BRL">-10973000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-012022-12-31_custom_SettledDate9Member"
      decimals="-3"
      unitRef="BRL">10973000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-012022-12-31_custom_SettledDate9Member"
      decimals="-3"
      unitRef="BRL">-35000</sid:ExchangeVariation>
    <sid:AppreciationAssetPosition
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4841261000</sid:AppreciationAssetPosition>
    <sid:AppreciationLiabilityPosition
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-5258194000</sid:AppreciationLiabilityPosition>
    <sid:FairValueMarketAmountsReceivablePayable
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-416933000</sid:FairValueMarketAmountsReceivablePayable>
    <sid:OtherOperatingIncomeExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-52290000</sid:OtherOperatingIncomeExpenses>
    <sid:OtherOperatingIncomeExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-27728000</sid:OtherOperatingIncomeExpenses>
    <sid:OtherComprehensiveIncomes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">341269000</sid:OtherComprehensiveIncomes>
    <sid:ExchangeVariation
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-4333000</sid:ExchangeVariation>
    <sid:ExchangeVariation
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">16790000</sid:ExchangeVariation>
    <sid:ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock_pn3n3_zkHNlmM5J1H5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 8)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B6_z5hWgtcb58i" style="display: none"&gt;Schedule of fair value of cash flow accounting platts, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 57%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;Movement&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;Realization&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cash flow hedge accounting&#160;&#160;&#x2013;&#160;&#160;&#x201c;Platts&#x201d;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CashFlowHedgeAccountingPlatts_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="text-align: right" title="Cash flow hedge accounting - Platts"&gt;&#160;393,559&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--CashFlowHedgeAccountingPlatts_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="text-align: right" title="Cash flow hedge accounting - Platts"&gt;&#160;&#160;(52,290)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CashFlowHedgeAccountingPlatts_pn3n3_c20220101__20221231_z32S29xUO0qj" style="text-align: right" title="Cash flow hedge accounting - Platts"&gt;&#160;341,269&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;Income tax and social contribution on cash flow hedge accounting&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting"&gt;(133,810)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting"&gt;17,779&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_pn3n3_c20220101__20221231_zGIslL4WJag5" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting"&gt;(116,031)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Fair Value of cash flow accounting - Platts, net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FairValueOfCashFlowAccountingPlattsNet_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"&gt;&#160;259,749&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--FairValueOfCashFlowAccountingPlattsNet_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"&gt;&#160;&#160;(34,511)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FairValueOfCashFlowAccountingPlattsNet_pn3n3_c20220101__20221231_z4H3w1CRfHud" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"&gt;&#160;225,238&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock>
    <sid:CashFlowHedgeAccountingPlatts
      contextRef="From2022-01-012022-12-31_custom_MovementMember"
      decimals="-3"
      unitRef="BRL">393559000</sid:CashFlowHedgeAccountingPlatts>
    <sid:CashFlowHedgeAccountingPlatts
      contextRef="From2022-01-012022-12-31_custom_RealizationMember"
      decimals="-3"
      unitRef="BRL">-52290000</sid:CashFlowHedgeAccountingPlatts>
    <sid:CashFlowHedgeAccountingPlatts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">341269000</sid:CashFlowHedgeAccountingPlatts>
    <sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting
      contextRef="From2022-01-012022-12-31_custom_MovementMember"
      decimals="-3"
      unitRef="BRL">-133810000</sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting>
    <sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting
      contextRef="From2022-01-012022-12-31_custom_RealizationMember"
      decimals="-3"
      unitRef="BRL">17779000</sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting>
    <sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-116031000</sid:IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting>
    <sid:FairValueOfCashFlowAccountingPlattsNet
      contextRef="From2022-01-012022-12-31_custom_MovementMember"
      decimals="-3"
      unitRef="BRL">259749000</sid:FairValueOfCashFlowAccountingPlattsNet>
    <sid:FairValueOfCashFlowAccountingPlattsNet
      contextRef="From2022-01-012022-12-31_custom_RealizationMember"
      decimals="-3"
      unitRef="BRL">-34511000</sid:FairValueOfCashFlowAccountingPlattsNet>
    <sid:FairValueOfCashFlowAccountingPlattsNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">225238000</sid:FairValueOfCashFlowAccountingPlattsNet>
    <sid:ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock_pn3n3_z43M27L487p5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 9)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B6_z3KoXHlSAwj1" style="display: none"&gt;Schedule of sensitivity analysis for platts price risks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 45%"&gt;&#160;Maturity&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 19%"&gt;&#160;Probable scenario R$&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 16%"&gt;&#160;Scenario 1 R$&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 17%"&gt;&#160;Scenario 2 R$&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;01/01/2023 to 01/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_zZsVFC61dIUe" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(187,669)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_zTXTxZvX6UT6" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(362,057)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_z59MqELOj3bh" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(654,139)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;02/01/2023 to 02/28/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zYaDIjdigxOb" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(187,132)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zynyuujO5gI" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(359,922)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zhXUmkhLLyje" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(649,327)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;03/01/2023 to 03/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_z7ewycg9Dr63" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(129,814)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_ziy17J1mJbei" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(241,817)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_zMai98sbo6X5" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(429,410)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;04/01/2023 to 04/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_zLv2q5Efmeh2" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;(44,186)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_z1w4mZW4g3Fg" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(100,637)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_zC4r9vh58xg8" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(195,186)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;05/01/2023 to 05/31/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_z1SQsitujpx2" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;(47,457)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_zHmXKQR13O09" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(107,165)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_zs3bL1oQlb39" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(207,171)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;06/01/2023 to 06/30/2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_zeXdOaTM5gyi" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;(44,919)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_z07XX0Rej1bc" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(104,839)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_zvP7q5wBVwI" style="vertical-align: middle; text-align: right" title="Platts price risks"&gt;(205,199)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_ztu1w6ZyA056" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(641,177)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember_zOgujHqTMCHk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"&gt;&#160;&#160;(1,276,437)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember_z4uISfWmKJ89" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"&gt;(2,340,432)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDateMember"
      decimals="-3"
      unitRef="BRL">-187669000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDateMember"
      decimals="-3"
      unitRef="BRL">-362057000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDateMember"
      decimals="-3"
      unitRef="BRL">-654139000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate1Member"
      decimals="-3"
      unitRef="BRL">-187132000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate1Member"
      decimals="-3"
      unitRef="BRL">-359922000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate1Member"
      decimals="-3"
      unitRef="BRL">-649327000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate2Member"
      decimals="-3"
      unitRef="BRL">-129814000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate2Member"
      decimals="-3"
      unitRef="BRL">-241817000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate2Member"
      decimals="-3"
      unitRef="BRL">-429410000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate3Member"
      decimals="-3"
      unitRef="BRL">-44186000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate3Member"
      decimals="-3"
      unitRef="BRL">-100637000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate3Member"
      decimals="-3"
      unitRef="BRL">-195186000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate4Member"
      decimals="-3"
      unitRef="BRL">-47457000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate4Member"
      decimals="-3"
      unitRef="BRL">-107165000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate4Member"
      decimals="-3"
      unitRef="BRL">-207171000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_custom_MaturityDate5Member"
      decimals="-3"
      unitRef="BRL">-44919000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_custom_MaturityDate5Member"
      decimals="-3"
      unitRef="BRL">-104839000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_custom_MaturityDate5Member"
      decimals="-3"
      unitRef="BRL">-205199000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember"
      decimals="-3"
      unitRef="BRL">-641177000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIMember"
      decimals="-3"
      unitRef="BRL">-1276437000</sid:PlattsPriceRisks>
    <sid:PlattsPriceRisks
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember"
      decimals="-3"
      unitRef="BRL">-2340432000</sid:PlattsPriceRisks>
    <sid:SummaryOfHedgingInstrumentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfHedgingInstrumentsTableTextBlock_pn3n3_zbhIOh63gxfj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 10)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_8B8_zdQWfhU0OmX6" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_z8TjazDO1IY8" style="display: none"&gt;Schedule
of hedging instruments&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Designation Date&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Hedging Instrument&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Hedged item&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Type of hedged risk&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Hedged period&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Exchange rate on designation&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Designated amounts (US$&#x2019;000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Amortizated part (USD'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Effect on Result (*) (R$'000)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Impact on Shareholders' equity (R$'000)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_908_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/23/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90F_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmJZMgH4Z1o6" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.2850&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;30,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(30,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zDF6XAbKHexd" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(11,832)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/24/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zBHULIEZUCga" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3254&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;100,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(100,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zbzlwBqvkJgd" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(39,382.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5444"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_906_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/27/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_903_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhxUNytqs5Fk" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3557&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;25,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(25,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zQoncWrmdKgf" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;(1,583.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5464"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/27/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdcAJcBXmD5a" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3557&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;70,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(70,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zT5lHm2JU10k" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(26,068.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5484"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/27/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcaVHACw7BHf" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3557&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;30,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(30,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_z7TMK0nxmJGb" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(20,038.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5504"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/28/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_901_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOxm7NAuExIg" title="Hedged period"&gt;August 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUaV9y3UTzZ3" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3815&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgzBHl9HEe4g" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;30,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjop8uO0NmE6" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(30,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zr2Y0M0GQDik" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;(11,253.00000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5524"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;3/8/2015&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_909_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;July 2018 - October 2022&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z85k7lMmQPPg" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3940&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z79z63WhO93h" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;355,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z71gmccVuKC1" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(355,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zzBY31mWVBRh" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(22,356)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl5544"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;2/4/2018&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;July 2018 - February 2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zECVJxbFfO09" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.3104&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z7XLO1UQeIak" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,170,045&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhwazNtxGAfa" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(1,093,045)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zKDoKGL8NDT" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;(389,596)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;290,375&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_905_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;07/31/2019&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Bonds and Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;January 2020 - April 2026&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkpfTUkayD5k" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;3.7649&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSqTqNAfxcha" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,342,761&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zs5t8DQit6r1" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(829,661)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zMhTKeelvUed" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;(770,870)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;745,432&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;10/1/2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90A_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90B_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjNN6ON6p3B2" title="Hedged period"&gt;March 2027 - January 2028&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrv0MbhYMCpa" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.0745&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzGeCBUj85B8" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,416,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z3IJ0gcu9PZ4" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;(1,287,000)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_z8RawMNbv5Ga" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(67,766)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;1,362,073&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMs4aLxWskLe" title="Designation date"&gt;01/28/2020&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zV8UqKEUxce7" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDJXu3tYLuUl" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zENQ7kbtNknf" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zTkMp0Fd5mIc" title="Hedged period"&gt;March 2027 - January 2028&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUMqgNviqUnl" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.2064&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJAKtN21F5Vc" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,000,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zD0YrvPfrpA4" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5620"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zGbSdFPH9bY" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5622"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrTA7GbTYH0c" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;1,011,300&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90B_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z3cjWZUFVsGi" title="Designation date"&gt;1/6/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znOWfIyV254h" title="Hedging instrument"&gt;Bonds and Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdvgp2BcSqlj" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFJ3IMqyZfPd" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_905_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zy4SBmg9Z289" title="Hedged period"&gt;June 2022 - April 2032&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmBQ1g4BxRcd" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.7289&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5QosF3S1Kii" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;1,145,300&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzGiruQS5Djl" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(62,200)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zt627OviXn56" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(32,290)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5XsKFAxmtel" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;529,419&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date"&gt;1/6/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90C_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period"&gt;June 2022 - May 2033&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z0PSjWsRUNX3" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;4.7289&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmCB9UaHjR9k" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;878,640&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zGgGjbz7pU73" style="vertical-align: middle; text-align: right" title="Amortized part"&gt;&#160;&#160;(61,080)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zuS7FQmpLKF8" style="vertical-align: middle; text-align: right" title="Effect on Result"&gt;&#160;&#160;(33,265)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;399,623&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90E_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zO8932FCFvkc" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoUSfWJ0Aala" title="Hedging instrument"&gt;Bonds&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrYDxgKHP775" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zu0YLX53Ot86" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zBZYs5mvUG05" title="Hedged period"&gt;December 2022 - June 2031&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsBsSBOMqr27" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.0360&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQDzL3X5tQB1" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;490,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNaJRDN4fene" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;89,033&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_908_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJrcei4DJmlf" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztlsRkpT0ID" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z70lyxyav3V" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSy9CuhEWRz" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_906_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOIX8eAPGLY4" title="Hedged period"&gt;December 2022 - November 2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z2tomDNKD8da" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.1643&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdXudvLDtKe1" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;60,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOKwraUM2Xxj" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;3,204&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQRmN3jgKjT4" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSakmPSVjsv" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEIdOmuwzbki" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zY4Brx2JCpck" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_900_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwAstLgwMfI9" title="Hedged period"&gt;December 2022 - December 2025&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcCw8uWyaYn4" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.2565&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztktYOIEB27e" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;100,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMhF0HuMc9Xi" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;(3,880)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNyRth5hNMPc" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqlnLPGmYaD9" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zHbUcR7Wf8E2" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zuAHvk1ShRgc" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgBX6p5Szed1" title="Hedged period"&gt;December 2022 - January 2024&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zVSBxCdvY029" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.2660&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMbH0EJIvvgd" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;50,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQhzibTRfcTh" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;(2,415)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_904_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmARm8mcGaY5" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_900_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ziVf0oGh5J6l" title="Hedging instrument"&gt;Advance on foreign exchange contract&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNikX0JffXWg" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbEM6Pg1iUY3" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_90A_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqIZ6rSkv9fj" title="Hedged period"&gt;December 2022 - November 2023&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zuiox7lt2UA5" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.3270&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbJnSmHPE777" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;20,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zGSs0vmV3spe" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;(2,186)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_906_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zA8Hlpo1YYua" title="Designation date"&gt;1/12/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkUGuG1ryici" title="Hedging instrument"&gt;Export prepayments in US$ to third parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zv9F2s6bx3Fh" title="Hedged item"&gt;Part of the highly probable future monthly iron ore exports&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqTOR6cbqtk3" title="Type of hedged risk"&gt;Foreign exchange - R$ vs. US$ spot rate&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;span id="xdx_909_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z19YlAUnYVV5" title="Hedged period"&gt;December 2022 - June 2027&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjgJGu0eCtVi" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"&gt;&#160;&#160;5.0360&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkfC2AFaSfii" style="vertical-align: middle; text-align: right" title="Designated amounts"&gt;&#160;70,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zI4MAdKQFl1l" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"&gt;12,719&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOjeGXHCcgM4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Designated amounts"&gt;8,382,746&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5d2oOCxl9Rj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Amortized part"&gt;(3,972,986)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zBKzCe6ORKtb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Effect on Result"&gt;(1,426,299)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zM9Lhu10Dtcl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on Shareholders' equity"&gt;&#160;&#160;4,434,697&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F02_zCfXbHA6LMFi" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1D_zLafeTZ3Kiel" style="text-align: justify"&gt;The realization of Hedge accounting cash flow is recognized in Other operating income and
expenses, note 27.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfHedgingInstrumentsTableTextBlock>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/23/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">August 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.2850</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">30000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-30000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005424"
      unitRef="BRL">-11832000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/24/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">August 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3254</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">100000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-100000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005442"
      unitRef="BRL">-39382000.00000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/27/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">August 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3557</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">25000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-25000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005462"
      unitRef="BRL">-1583000.00000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/27/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">August 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3557</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">70000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-70000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005482"
      unitRef="BRL">-26068000.00000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/27/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">August 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3557</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">30000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-30000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFourMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005502"
      unitRef="BRL">-20038000.00000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/28/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">August 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3815</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">30000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-30000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesFiveMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005522"
      unitRef="BRL">-11253000.00000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">3/8/2015</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">July 2018 - October 2022</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3940</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">355000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-355000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSixMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005542"
      unitRef="BRL">-22356000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">2/4/2018</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Bonds</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">July 2018 - February 2023</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.3104</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1170045000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-1093045000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005562"
      unitRef="BRL">-389596000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_BondMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">290375000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">07/31/2019</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Bonds and Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">January 2020 - April 2026</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">3.7649</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1342761000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-829661000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005582"
      unitRef="BRL">-770870000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">745432000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">10/1/2020</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Bonds</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">March 2027 - January 2028</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">4.0745</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1416000000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-1287000000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005602"
      unitRef="BRL">-67766000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_BondOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1362073000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">01/28/2020</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Bonds</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">March 2027 - January 2028</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">4.2064</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1000000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_BondTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1011300000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/6/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Bonds and Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">June 2022 - April 2032</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">4.7289</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">1145300000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-62200000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005642"
      unitRef="BRL">-32290000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_BondsandExportprepaymentsinUSOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">529419000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/6/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">June 2022 - May 2033</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">4.7289</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">878640000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-61080000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005662"
      unitRef="BRL">-33265000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesSevenMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">399623000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/12/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Bonds</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">December 2022 - June 2031</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.0360</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">490000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_BondThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">89033000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/12/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Advance on foreign exchange contract</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">December 2022 - November 2023</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.1643</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">60000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">3204000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/12/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Advance on foreign exchange contract</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">December 2022 - December 2025</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.2565</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">100000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractOneMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-3880000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/12/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Advance on foreign exchange contract</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">December 2022 - January 2024</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.2660</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">50000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractTwoMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-2415000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/12/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Advance on foreign exchange contract</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">December 2022 - November 2023</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.3270</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">20000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_AdvanceOnForeignExchangeContractThreeMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-2186000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:HedgingRelationshipDesignationDate contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">1/12/2022</sid:HedgingRelationshipDesignationDate>
    <ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Export prepayments in US$ to third parties</ifrs-full:DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument>
    <ifrs-full:DescriptionOfNatureOfRisksBeingHedged contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Part of the highly probable future monthly iron ore exports</ifrs-full:DescriptionOfNatureOfRisksBeingHedged>
    <ifrs-full:DescriptionOfTypeOfHedge contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">Foreign exchange - R$ vs. US$ spot rate</ifrs-full:DescriptionOfTypeOfHedge>
    <ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember">December 2022 - June 2027</ifrs-full:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur>
    <ifrs-full:AveragePriceOfHedgingInstrument
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="N">5.0360</ifrs-full:AveragePriceOfHedgingInstrument>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">70000000</ifrs-full:HedgedItemAssets>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_custom_ExportPrepaymentsInUsToThirdPartiesEightMember_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">12719000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <ifrs-full:HedgedItemAssets
      contextRef="AsOf2022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">8382746000</ifrs-full:HedgedItemAssets>
    <sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization
      contextRef="AsOf2022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-3972986000</sid:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization>
    <sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments
      contextRef="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      id="Fact005766"
      unitRef="BRL">-1426299000</sid:EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments>
    <ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges
      contextRef="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">4434697000</ifrs-full:OtherComprehensiveIncomeNetOfTaxCashFlowHedges>
    <sid:NetInvestment contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">6293000</sid:NetInvestment>
    <sid:NetInvestment contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">6293000</sid:NetInvestment>
    <sid:SummaryOfChangesInHedgeAccountingTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfChangesInHedgeAccountingTableTextBlock_pn3n3_zUaKAOWQTdV7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 11)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B8_zc3voWlK2UD7" style="display: none"&gt;Schedule of hedge accounting movements&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 56%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Movement&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Realization&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z89aOvfgYdb6" style="border-top: Black 0.5pt solid; text-align: right" title="Fair value, net of taxes, beginning"&gt;5,763,400&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzCEVhj8oqYa" style="border-top: Black 0.5pt solid; text-align: right" title="Movement"&gt;&#160;&#160;97,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; text-align: right" title="Realization"&gt;(1,426,299)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUb9nsFXgKe6" style="border-top: Black 0.5pt solid; text-align: right" title="Fair value, net of taxes, ending"&gt;4,434,697&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Income tax and social contribution on cash flow hedge accounting&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5LDcqwn0Dxj" style="text-align: right" title="Fair value, net of taxes, beginning"&gt;&#160;&#160;(1,959,556)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSVXCsOu3ua3" style="text-align: right" title="Movement"&gt;&#160;(33,183)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOugd04j9V1i" style="text-align: right" title="Realization"&gt;&#160;484,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzm5XsQSs7nd" style="text-align: right" title="Fair value, net of taxes, ending"&gt;&#160;&#160;(1,507,797)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Fair Value of cash flow accounting, net taxes&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zpn5OUNLUkx4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value, net of taxes, beginning"&gt;3,803,844&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_ztZXOoXT7c4h" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Movement"&gt;&#160;&#160;64,413&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zJjzwMXdjnhd" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Realization"&gt;(941,357)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zhrnKDBbxSYd" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value, net of taxes, ending"&gt;2,926,900&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInHedgeAccountingTableTextBlock>
    <ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
      contextRef="AsOf2021-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">5763400000</ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue>
    <ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">97596000</ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-1426299000</ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax>
    <ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
      contextRef="AsOf2022-12-31_ifrs-full_CashFlowHedgesMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">4434697000</ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue>
    <ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
      contextRef="AsOf2021-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-1959556000</ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue>
    <ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-012022-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-33183000</ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-012022-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">484942000</ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax>
    <ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
      contextRef="AsOf2022-12-31_custom_IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-1507797000</ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue>
    <ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
      contextRef="AsOf2021-12-31_ifrs-full_CashFlowHedgesMember"
      decimals="-3"
      unitRef="BRL">3803844000</ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue>
    <ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember"
      decimals="-3"
      unitRef="BRL">64413000</ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax>
    <ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
      contextRef="From2022-01-012022-12-31_ifrs-full_CashFlowHedgesMember"
      decimals="-3"
      unitRef="BRL">-941357000</ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax>
    <ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
      contextRef="AsOf2022-12-31_ifrs-full_CashFlowHedgesMember"
      decimals="-3"
      unitRef="BRL">2926900000</ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue>
    <sid:SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_pn3n3_zcHCsXF2B6z5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 12)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_z8rthE4U3gKj" style="display: none"&gt;Schedule of contractual maturities of
financial liabilities including interest&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 41%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: justify"&gt;At December 31, 2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Less than one year&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;From one to two years&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;From two to five years&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Over five years&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;Borrowings, financing and debentures (note 13)&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zESc0cPj9orh" style="text-align: right" title="Contractual maturities"&gt;5,269,952&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zIF3semabObc" style="text-align: right" title="Contractual maturities"&gt;3,874,476&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zwVnE64CXsc6" style="text-align: right" title="Contractual maturities"&gt;&#160;11,087,002&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z6CQqDNynIYg" style="text-align: right" title="Contractual maturities"&gt;&#160;21,209,518&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zbSmWi5IzLG4" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;41,440,948&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Lease Liabilities (note 15)&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z7zKkTeW6mpk" style="text-align: right" title="Contractual maturities"&gt;177,010&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zUJKfzqvhTp7" style="text-align: right" title="Contractual maturities"&gt;155,938&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zoGhBXqMsKwj" style="text-align: right" title="Contractual maturities"&gt;139,118&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zkSXJiN37S4k" style="text-align: right" title="Contractual maturities"&gt;221,780&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zK6K8oWYn651" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;693,846&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Derivative financial instruments (note 14 a)&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zsEiAKY95Svf" style="text-align: right" title="Contractual maturities"&gt;416,935&lt;/td&gt;
    &lt;td style="color: red; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zdkVd2EE9F46" style="text-align: right" title="Contractual maturities"&gt;&#160;69,472&lt;/td&gt;
    &lt;td style="color: red; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="color: red; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"/&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember_zro2j4u6kCFg" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;486,407&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Trade payables (note 16)&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zsHUcAuGm5fi" style="text-align: right" title="Contractual maturities"&gt;6,596,915&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zhgc9zlqxMCb" style="text-align: right" title="Contractual maturities"&gt;&#160;27,838&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_z8HHP66sgV88" style="text-align: right" title="Contractual maturities"&gt;&#160;18,411&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z8s5i1VE1DR4" style="text-align: right" title="Contractual maturities"&gt;&#160;&#160;20&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zvONdt4LvdR9" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;6,643,184&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables - Drawee Risk (note 17)&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zMx1cMMkhg74" style="text-align: right" title="Contractual maturities"&gt;5,709,069&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zRkKeEx59Mzl" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;5,709,069&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Dividends and interest on equity (note 17)&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zhwNNeg9VwJ" style="text-align: right" title="Contractual maturities"&gt;611,307&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zCyn6trH6751" style="font-weight: bold; text-align: right" title="Contractual maturities"&gt;611,307&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zYZ5FZp3j0X3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;18,781,188&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zblZ7OTlMFe6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;4,127,724&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_z70Rg6WZzqW4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;11,244,531&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zW4KNJ5FqVI2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;21,431,318&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--ContractualMaturities_iI_pn3n3_c20221231_zLeOtxMjZnda" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"&gt;&#160;55,584,761&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">5269952000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember"
      decimals="-3"
      unitRef="BRL">3874476000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">11087002000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">21209518000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_BorrowingsAndFinancingMember"
      decimals="-3"
      unitRef="BRL">41440948000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_LeasesMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">177010000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_LeasesMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember"
      decimals="-3"
      unitRef="BRL">155938000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_LeasesMember_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">139118000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_LeasesMember_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">221780000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_LeasesMember"
      decimals="-3"
      unitRef="BRL">693846000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">416935000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember"
      decimals="-3"
      unitRef="BRL">69472000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_DerivativesMember203059546"
      decimals="-3"
      unitRef="BRL">486407000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">6596915000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember"
      decimals="-3"
      unitRef="BRL">27838000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">18411000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">20000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">6643184000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">5709069000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember"
      decimals="-3"
      unitRef="BRL">5709069000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">611307000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">611307000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">18781188000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember"
      decimals="-3"
      unitRef="BRL">4127724000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">11244531000</sid:ContractualMaturities>
    <sid:ContractualMaturities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">21431318000</sid:ContractualMaturities>
    <sid:ContractualMaturities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">55584761000</sid:ContractualMaturities>
    <sid:ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_pn3n3_zSpIG7MFZMKe" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 13)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;&lt;span id="xdx_8BE_zErPMfaFyBF" style="display: none"&gt;Schedule of Fair values of assets and liabilities in book value&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Fixed Rate Notes&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Closing Balance"&gt;&#160;&#160;15,656,088&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtFairValue_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Fair value"&gt;13,782,836&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--FinancialLiabilities_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Closing Balance"&gt;&#160;&#160;15,617,091&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialLiabilitiesAtFairValue_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Fair value"&gt;15,700,276&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td style="text-align: justify"&gt;Source: Bloomberg&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_FixedRateNotesMember_ifrs-full_LiquidityRiskMember"
      decimals="-3"
      unitRef="BRL">15656088000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilitiesAtFairValue
      contextRef="AsOf2022-12-31_custom_FixedRateNotesMember_ifrs-full_LiquidityRiskMember"
      decimals="-3"
      unitRef="BRL">13782836000</ifrs-full:FinancialLiabilitiesAtFairValue>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2021-12-31_custom_FixedRateNotesMember_ifrs-full_LiquidityRiskMember"
      decimals="-3"
      unitRef="BRL">15617091000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilitiesAtFairValue
      contextRef="AsOf2021-12-31_custom_FixedRateNotesMember_ifrs-full_LiquidityRiskMember"
      decimals="-3"
      unitRef="BRL">15700276000</ifrs-full:FinancialLiabilitiesAtFairValue>
    <ifrs-full:OtherBorrowings
      contextRef="AsOf2022-12-31_custom_CSNCimentosMember"
      decimals="-3"
      unitRef="BRL">115000000</ifrs-full:OtherBorrowings>
    <sid:ScheduleOfPositionOfDerivativesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfPositionOfDerivativesTableTextBlock_pn3n3_zTx5KNRwECll" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 14)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic"&gt;&lt;span id="xdx_8B6_zWu0XiYm3Ap8" style="display: none"&gt;Schedule of position of the derivatives&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 7%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 8%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Appreciation (R$)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Fair value (market)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" rowspan="2" style="font-weight: bold; text-align: center"&gt;Impact on financial income (expenses) (note 28)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Instrument&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Maturity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Functional Currency&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center"&gt;Notional amount&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Asset position&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Liability position&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Amounts receivable / (payable)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Exchange rate swap&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic"&gt;Exchange rate swap Dollar x Euro&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_907_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zObQFF7DHNca" title="Maturity"&gt;Settled&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_904_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zklRGKImGrHd" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"/&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"/&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEtFjY3gUfC" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;7,119&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zinyguJxzsNc" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;&#160;(9,672)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic"&gt;Exchange rate swap Dollar x Real&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity"&gt;Settled&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90D_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQKLzZ02Vlc9" style="font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;100,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_903_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" title="Impact on financial income (expenses)"&gt;176,991&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_909_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbDE94Z27dMd" title="Impact on financial income (expenses)"&gt;37,322&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZj8DFJZaiU3" title="Maturity"&gt;10/02/2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90B_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwQrRlEULZPk" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyAJOo2rP2rh" style="text-align: right" title="Notional amount"&gt;&#160;67,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzOsdai7dgu4" style="text-align: right" title="Appreciation asset position"&gt;297,020&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9LzFi5aVcb2" style="text-align: right" title="Appreciation liability position"&gt;(355,025)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkyahwkKKhBi" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(58,005)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSq99myBDK06" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;43,817&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyVBgWp1DWA2" style="text-align: right" title="Impact on financial income (expenses)"&gt;(9,960)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzrJe6rjl9Nd" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(106,143)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-style: italic; vertical-align: top; text-align: left"&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQGmCqmHp6Bf" title="Maturity"&gt;10/6/2027&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;span id="xdx_90E_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zk82PXfLx1sh" title="Functional Currency"&gt;Dollar&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbtdIxB0mvG8" style="vertical-align: middle; text-align: right" title="Notional amount"&gt;&#160;&#160;115,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztGbIE3fdKfa" style="vertical-align: middle; text-align: right" title="Appreciation asset position"&gt;622,776&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ziJIBLYZg1t3" style="vertical-align: middle; text-align: right" title="Appreciation liability position"&gt;(634,243)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zs04jc4slY2a" style="vertical-align: middle; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(11,467)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkRe7lJzGsPi" style="vertical-align: middle; text-align: right" title="Impact on financial income (expenses)"&gt;(11,467)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;Total Swap&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOuK07lNSeTi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;282,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgaoNIQR2r0c" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;919,796&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZTsrDOnVR75" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;(989,268)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCHwpgQoWCdf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(69,472)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z6sRyDBtxR5e" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;&#160;209,341&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFtQeGAGllHa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;&#160;34,481&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z0hDmZqGqd8k" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; font-style: italic; vertical-align: top; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: top; text-align: center"&gt;Interest rate swap&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_907_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity"&gt;07/15/2031&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_904_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;576,448&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zttOcElo4dek" style="text-align: right" title="Appreciation asset position"&gt;612,994&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z1qN7MSUoIAl" style="text-align: right" title="Appreciation liability position"&gt;(649,635)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(36,641)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on financial income (expenses)"&gt;(67,471)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcGFwMka5w71" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(17,432)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_900_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity"&gt;07/15/2032&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90F_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;745,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEXGRvZE6rP2" style="text-align: right" title="Appreciation asset position"&gt;813,924&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5gGYqQGOn77" style="text-align: right" title="Appreciation liability position"&gt;(850,497)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(36,573)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on financial income (expenses)"&gt;(36,571)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90C_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zd53B9DVEmZ5" title="Maturity"&gt;07/15/2036&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_90E_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZ3px6d4YVuh" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEgpRj544Se3" style="text-align: right" title="Notional amount"&gt;&#160;&#160;423,552&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmKglT1LVaA6" style="text-align: right" title="Appreciation asset position"&gt;449,550&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zw9Ked51gctj" style="text-align: right" title="Appreciation liability position"&gt;(492,040)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhy8st3KFN33" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(42,490)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfk6wAB0gI7e" style="text-align: right" title="Impact on financial income (expenses)"&gt;(25,057)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zv5rr5VQEW61" style="text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(17,488)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90B_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zelLO09mdWX5" title="Maturity"&gt;07/15/2037&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_900_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcbZQhXvGCsa" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZk1Di3YEc6a" style="text-align: right" title="Notional amount"&gt;&#160;&#160;655,382&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zlGCQtJkdCyh" style="text-align: right" title="Appreciation asset position"&gt;691,974&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhxhSiaZZXM7" style="text-align: right" title="Appreciation liability position"&gt;(717,553)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zg1JWTttAuX3" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;(25,579)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOPRIJROktkj" style="text-align: right" title="Impact on financial income (expenses)"&gt;(25,579)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5wAweSe6bha" title="Maturity"&gt;02/16/2032&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_907_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFNPVOaj6gUk" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCQ4cfgtikzb" style="text-align: right" title="Notional amount"&gt;&#160;&#160;600,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmIB3U2ji02l" style="text-align: right" title="Appreciation asset position"&gt;657,792&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDXCW30G55Mf" style="text-align: right" title="Appreciation liability position"&gt;(666,223)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgJ1DLCBhVP1" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;(8,431)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5afgUyM3VRj" style="text-align: right" title="Impact on financial income (expenses)"&gt;(24,089)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_908_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znrKSN7fhRDd" title="Maturity"&gt;12/2/2032&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;span id="xdx_903_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJ6cVUGySapi" title="Functional Currency"&gt;Real&lt;/span&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQ231JtwhIRl" style="text-align: right" title="Notional amount"&gt;&#160;&#160;600,000&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z4Lv4ZkcuPO3" style="text-align: right" title="Appreciation asset position"&gt;658,086&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwI6HuLlEnTe" style="text-align: right" title="Appreciation liability position"&gt;(666,351)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zo9TeDEoiUx9" style="text-align: right" title="Fair value market amoount receivable / payable"&gt;(8,265)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zLORO9tPeL5h" style="text-align: right" title="Impact on financial income (expenses)"&gt;(79,130)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;Total interest rate (Debentures) CDI x IPCA&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Notional amount"&gt;&#160;&#160;3,600,382&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSPeNLgFsoUe" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;3,884,320&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zn9HKPvb0aZi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;&#160;(4,042,299)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;&#160;(157,979)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(257,897)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgZzi3g1YNIg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(34,920)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231_zlgMucefEtal" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"&gt;4,804,116&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231_zTl5sd8m4Pd2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"&gt;&#160;(5,031,567)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"&gt;&#160;&#160;(227,451)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;(48,556)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231_zAT9CipX3msh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;(439)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231_z0TVgH2kxJdc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfPositionOfDerivativesTableTextBlock>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember">Settled</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember">Dollar</sid:FunctionalCurrency>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">7119000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2020-01-012020-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-9672000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember">Settled</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember">Dollar</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">100000000</sid:NotionalAmounts>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">176991000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">37322000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">10/02/2023</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember">Dollar</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">67000000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">297020000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-355025000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-58005000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">43817000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-9960000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2020-01-012020-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-106143000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">10/6/2027</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember">Dollar</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">115000000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">622776000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-634243000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-11467000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapRealDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-11467000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">282000000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">919796000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-989268000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-69472000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">209341000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">34481000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2020-01-012020-12-31_custom_TotalSwapMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-115815000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember">07/15/2031</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember">Real</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">576448000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">612994000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-649635000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-36641000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-67471000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_InterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-17432000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember">07/15/2032</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember">Real</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">745000000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">813924000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-850497000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-36573000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAOneMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-36571000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember">07/15/2036</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember">Real</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">423552000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">449550000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-492040000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-42490000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-25057000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_InterestRateDebenturesCDIIPCATwoMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-17488000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember">07/15/2037</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember">Real</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">655382000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">691974000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-717553000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-25579000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAThreeMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-25579000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember">02/16/2032</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember">Real</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">600000000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">657792000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-666223000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-8431000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFourMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-24089000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:Maturity contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember">12/2/2032</sid:Maturity>
    <sid:FunctionalCurrency contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember">Real</sid:FunctionalCurrency>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">600000000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">658086000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-666351000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-8265000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_InterestRateDebenturesCDIIPCAFiveMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-79130000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:NotionalAmounts
      contextRef="From2022-01-012022-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">3600382000</sid:NotionalAmounts>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-012022-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">3884320000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-012022-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-4042299000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-012022-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-157979000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-012022-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-257897000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31_custom_TotalInterestRateDebenturesCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-34920000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:AppreciationAssetPositions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4804116000</sid:AppreciationAssetPositions>
    <sid:AppreciationLiabilityPositions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-5031567000</sid:AppreciationLiabilityPositions>
    <sid:FairValueMarketAmoountReceivablePayable
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-227451000</sid:FairValueMarketAmoountReceivablePayable>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-48556000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-439000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ImpactOnFinancialIncomeExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-115815000</sid:ImpactOnFinancialIncomeExpenses>
    <sid:ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock_pn3n3_zcHs2bGJHRDi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 15)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;&lt;span id="xdx_8B3_zMYxECXcRHAf" style="display: none"&gt;Schedule of balance sheet and statement of income&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 43%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Instruments&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Liabilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: center"&gt;Financial income (expenses), net (note 28)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap (NDF) Dollar x real (settled)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Financial income (expenses), net"&gt;176,991&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUPBfSseqlh5" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;37,322&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap Dollar x Euro (Settled)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOV3DlAxF6bk" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;7,119&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zpwORnh9w83e" style="text-align: right" title="Financial income (expenses), net"&gt;(9,070)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap GBP x Euro&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapGBPEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z51dEMflxNmb" style="text-align: right" title="Financial income (expenses), net"&gt;(602)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentDerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zzGyIqEf2kbe" style="text-align: right" title="Liabilities non-current"&gt;&#160;&#160;(58,005)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zfiQ8marK19i" style="text-align: right" title="Total"&gt;(58,005)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20220101__20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_z41THBlHpy5j" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;43,817&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zRnIyuQdKWWj" style="text-align: right" title="Financial income (expenses), net"&gt;(9,960)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zsUL3iUJm4Qg" style="text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;(106,143)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest rate swap CDI x IPCA&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentDerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateSwapCDIIPCAMember_zzhm6pH5x9d4" style="text-align: right" title="Liabilities non-current"&gt;&#160;(157,979)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateSwapCDIIPCAMember_znzS9tRR3hxa" style="text-align: right" title="Total"&gt;&#160;(157,979)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmvY6HtwDsRk" style="text-align: right" title="Total"&gt;&#160;&#160;(257,897)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(34,920)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentDerivativeFinancialLiabilities_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Liabilities non-current"&gt;&#160;(227,451)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DerivativeFinancialLiabilities_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;(227,451)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_c20220101__20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"&gt;&#160;(48,556)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsaHiD1kXfK5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"&gt;(439)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsYVtalsibq9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"&gt;&#160;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">176991000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateSwapDollarRealMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">37322000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">7119000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2020-01-012020-12-31_custom_ExchangeRateSwapDollarEuroMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-9070000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2020-01-012020-12-31_custom_ExchangeRateSwapGBPEuroMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-602000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:NoncurrentDerivativeFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember_custom_ExchangeRateSwapCDIDollarMember"
      decimals="-3"
      unitRef="BRL">-58005000</ifrs-full:NoncurrentDerivativeFinancialLiabilities>
    <ifrs-full:DerivativeFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember_custom_ExchangeRateSwapCDIDollarMember"
      decimals="-3"
      unitRef="BRL">-58005000</ifrs-full:DerivativeFinancialLiabilities>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">43817000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-9960000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2020-01-012020-12-31_custom_ExchangeRateSwapCDIDollarMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-106143000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:NoncurrentDerivativeFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember_custom_InterestRateSwapCDIIPCAMember"
      decimals="-3"
      unitRef="BRL">-157979000</ifrs-full:NoncurrentDerivativeFinancialLiabilities>
    <ifrs-full:DerivativeFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember_custom_InterestRateSwapCDIIPCAMember"
      decimals="-3"
      unitRef="BRL">-157979000</ifrs-full:DerivativeFinancialLiabilities>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateSwapCDIIPCAMember_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-257897000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:NoncurrentDerivativeFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-227451000</ifrs-full:NoncurrentDerivativeFinancialLiabilities>
    <ifrs-full:DerivativeFinancialLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-227451000</ifrs-full:DerivativeFinancialLiabilities>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2022-01-012022-12-31_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-48556000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2021-01-012021-12-31_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-439000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments
      contextRef="From2020-01-012020-12-31_ifrs-full_CurrencyRiskMember"
      decimals="-3"
      unitRef="BRL">-115815000</ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments>
    <sid:ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_pn3n3_zBgSdPftg6Tc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 16)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_8B3_z5cf2AtSR0Cj" style="display: none"&gt;Schedule
of other operating income and expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Class of shares&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Quantity&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Equity interest (%)&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Share price&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Quantity&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Equity interest (%)&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Share price&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Closing Balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Profit or loss (notes 27 and 28)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 14%"&gt;USIM3&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zA6APGJ4Fuu5" style="vertical-align: middle; text-align: right; width: 8%" title="Quantity (in shares)"&gt;106,620,851&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 8%"&gt;&lt;span id="xdx_904_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_ztjke7Wnjx94" title="Equity interest (%)"&gt;15.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_z4F408S9JiE1" style="vertical-align: middle; text-align: right; width: 5%" title="Share price"&gt;7.41&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_pn3n3" style="vertical-align: middle; text-align: right; width: 7%" title="Closing Balance"&gt;790,061&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zqgcblQmwJm5" style="vertical-align: middle; text-align: right; width: 8%" title="Quantity (in shares)"&gt;106,620,851&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 6%"&gt;&lt;span id="xdx_909_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zib0EEdNSMR" title="Equity interest (%)"&gt;15.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zudfvckn03R5" style="vertical-align: middle; text-align: right; width: 4%" title="Share price"&gt;&#160;&#160;14.51&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zDYEFD5VnY" style="vertical-align: middle; text-align: right; width: 7%" title="Closing Balance"&gt;&#160;1,547,069&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_pn3n3" style="vertical-align: middle; text-align: right; width: 7%" title="Fair value adjustment recognized in profit or loss"&gt;(757,008)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zpad4Up2wi4c" style="vertical-align: middle; text-align: right; width: 7%" title="Fair value adjustment recognized in profit or loss"&gt;&#160;(121,593)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zTa2DOA5Jhve" style="vertical-align: middle; text-align: right; width: 8%" title="Fair value adjustment recognized in profit or loss"&gt;623,652&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;USIM5&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zCufAlzlUWt5" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;&#160;55,144,456&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90D_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zWzHgxonZazg" title="Equity interest (%)"&gt;10.07&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zJOPAJ2CPG1a" style="vertical-align: middle; text-align: right" title="Share price"&gt;7.16&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;394,834&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z6YQXvaxBe2k" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;&#160;55,144,456&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z4X60PaMaDtl" title="Equity interest (%)"&gt;10.07&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zY8sE2KseQQ2" style="vertical-align: middle; text-align: right" title="Share price"&gt;&#160;&#160;15.16&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zjTvaCZSFboh" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;835,990&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;(441,156)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zpfYREMx2hLb" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;506,890&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zNcrG8TvW5ce" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;566,837&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--StockValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;1,184,895&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--StockValue_iI_pn3n3_c20211231_zYUpEZ25k5t7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;&#160;2,383,059&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;(1,198,164)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231_zN2rqMNu1ez7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;385,297&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231_zK4pVPxRL7Ub" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;1,190,489&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;PATI3&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zFkd9qWkLd29" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;2,705,726&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zY4KIjIISzW8" title="Equity interest (%)"&gt;11.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zom8EKXkCaa9" style="vertical-align: middle; text-align: right" title="Share price"&gt;&#160;35.00&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_pn3n3" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;&#160;&#160;94,700&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zynU3Pj9a82j" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"&gt;&#160;2,705,726&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_900_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zMX7HkWyyUr3" title="Equity interest (%)"&gt;11.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zFMvMT25H4fh" style="vertical-align: middle; text-align: right" title="Share price"&gt;&#160;&#160;70.34&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zAejRPkLgbTe" style="vertical-align: middle; text-align: right" title="Closing Balance"&gt;190,321&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_pn3n3" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;(95,620)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zxiEEYpkPz94" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;109,254&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zQVCIg0nTzS8" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;12,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;1,279,595&lt;/td&gt;
    &lt;td style="font-size: 11pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_zXptBRwXllzb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"&gt;&#160;2,573,380&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;(1,293,784)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_zWDDGh29u1y2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;&#160;&#160;494,551&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_z8miwin9yKwf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"&gt;1,203,068&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock>
    <sid:NumberOfShares
      contextRef="AsOf2022-12-31_custom_OrdinarySharesOneMember"
      decimals="INF"
      unitRef="Shares">106620851</sid:NumberOfShares>
    <sid:InvestmentInterestRate1
      contextRef="From2022-01-012022-12-31_custom_OrdinarySharesOneMember"
      decimals="INF"
      unitRef="Pure">0.1512</sid:InvestmentInterestRate1>
    <sid:SharePrice1
      contextRef="AsOf2022-12-31_custom_OrdinarySharesOneMember"
      decimals="INF"
      unitRef="N">7.41</sid:SharePrice1>
    <sid:StockValue
      contextRef="AsOf2022-12-31_custom_OrdinarySharesOneMember"
      decimals="-3"
      unitRef="BRL">790061000</sid:StockValue>
    <sid:NumberOfShares
      contextRef="AsOf2021-12-31_custom_OrdinarySharesOneMember"
      decimals="INF"
      unitRef="Shares">106620851</sid:NumberOfShares>
    <sid:InvestmentInterestRate1
      contextRef="From2021-01-012021-12-31_custom_OrdinarySharesOneMember"
      decimals="INF"
      unitRef="Pure">0.1512</sid:InvestmentInterestRate1>
    <sid:SharePrice1
      contextRef="AsOf2021-12-31_custom_OrdinarySharesOneMember"
      decimals="INF"
      unitRef="N">14.51</sid:SharePrice1>
    <sid:StockValue
      contextRef="AsOf2021-12-31_custom_OrdinarySharesOneMember"
      decimals="-3"
      unitRef="BRL">1547069000</sid:StockValue>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2022-01-012022-12-31_custom_OrdinarySharesOneMember"
      decimals="-3"
      unitRef="BRL">-757008000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2021-01-012021-12-31_custom_OrdinarySharesOneMember"
      decimals="-3"
      unitRef="BRL">-121593000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2020-01-012020-12-31_custom_OrdinarySharesOneMember"
      decimals="-3"
      unitRef="BRL">623652000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:NumberOfShares
      contextRef="AsOf2022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="Shares">55144456</sid:NumberOfShares>
    <sid:InvestmentInterestRate1
      contextRef="From2022-01-012022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="Pure">0.1007</sid:InvestmentInterestRate1>
    <sid:SharePrice1
      contextRef="AsOf2022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="N">7.16</sid:SharePrice1>
    <sid:StockValue
      contextRef="AsOf2022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="-3"
      unitRef="BRL">394834000</sid:StockValue>
    <sid:NumberOfShares
      contextRef="AsOf2021-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="Shares">55144456</sid:NumberOfShares>
    <sid:InvestmentInterestRate1
      contextRef="From2021-01-012021-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="Pure">0.1007</sid:InvestmentInterestRate1>
    <sid:SharePrice1
      contextRef="AsOf2021-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="N">15.16</sid:SharePrice1>
    <sid:StockValue
      contextRef="AsOf2021-12-31_ifrs-full_PreferenceSharesMember"
      decimals="-3"
      unitRef="BRL">835990000</sid:StockValue>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2022-01-012022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="-3"
      unitRef="BRL">-441156000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2021-01-012021-12-31_ifrs-full_PreferenceSharesMember"
      decimals="-3"
      unitRef="BRL">506890000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2020-01-012020-12-31_ifrs-full_PreferenceSharesMember"
      decimals="-3"
      unitRef="BRL">566837000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:StockValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1184895000</sid:StockValue>
    <sid:StockValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2383059000</sid:StockValue>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1198164000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">385297000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1190489000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:NumberOfShares
      contextRef="AsOf2022-12-31_custom_PreferenceSharesoneMember"
      decimals="INF"
      unitRef="Shares">2705726</sid:NumberOfShares>
    <sid:InvestmentInterestRate1
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesoneMember"
      decimals="INF"
      unitRef="Pure">0.1131</sid:InvestmentInterestRate1>
    <sid:SharePrice1
      contextRef="AsOf2022-12-31_custom_PreferenceSharesoneMember"
      decimals="INF"
      unitRef="N">35.00</sid:SharePrice1>
    <sid:StockValue
      contextRef="AsOf2022-12-31_custom_PreferenceSharesoneMember"
      decimals="-3"
      unitRef="BRL">94700000</sid:StockValue>
    <sid:NumberOfShares
      contextRef="AsOf2021-12-31_custom_PreferenceSharesoneMember"
      decimals="INF"
      unitRef="Shares">2705726</sid:NumberOfShares>
    <sid:InvestmentInterestRate1
      contextRef="From2021-01-012021-12-31_custom_PreferenceSharesoneMember"
      decimals="INF"
      unitRef="Pure">0.1131</sid:InvestmentInterestRate1>
    <sid:SharePrice1
      contextRef="AsOf2021-12-31_custom_PreferenceSharesoneMember"
      decimals="INF"
      unitRef="N">70.34</sid:SharePrice1>
    <sid:StockValue
      contextRef="AsOf2021-12-31_custom_PreferenceSharesoneMember"
      decimals="-3"
      unitRef="BRL">190321000</sid:StockValue>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesoneMember"
      decimals="-3"
      unitRef="BRL">-95620000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2021-01-012021-12-31_custom_PreferenceSharesoneMember"
      decimals="-3"
      unitRef="BRL">109254000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2020-01-012020-12-31_custom_PreferenceSharesoneMember"
      decimals="-3"
      unitRef="BRL">12579000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:StockValue
      contextRef="AsOf2022-12-31_custom_TotalSharesMember"
      decimals="-3"
      unitRef="BRL">1279595000</sid:StockValue>
    <sid:StockValue
      contextRef="AsOf2021-12-31_custom_TotalSharesMember"
      decimals="-3"
      unitRef="BRL">2573380000</sid:StockValue>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2022-01-012022-12-31_custom_TotalSharesMember"
      decimals="-3"
      unitRef="BRL">-1293784000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2021-01-012021-12-31_custom_TotalSharesMember"
      decimals="-3"
      unitRef="BRL">494551000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:FairValueAdjustmentRecognizedInProfitOrloss
      contextRef="From2020-01-012020-12-31_custom_TotalSharesMember"
      decimals="-3"
      unitRef="BRL">1203068000</sid:FairValueAdjustmentRecognizedInProfitOrloss>
    <sid:PercentageOfScenarios
      contextRef="AsOf2022-12-31_custom_ScenarioIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="Pure">25</sid:PercentageOfScenarios>
    <sid:PercentageOfScenarios
      contextRef="AsOf2022-12-31_custom_ScenarioIIMember_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="Pure">50</sid:PercentageOfScenarios>
    <sid:StockPrice
      contextRef="AsOf2022-12-31_ifrs-full_CurrencyRiskMember"
      decimals="INF"
      unitRef="Pure">0.05</sid:StockPrice>
    <sid:ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock_pn3n3_zE5VUFmM7zYg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 17)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B6_zEd036PPWUV1" style="display: none"&gt;Schedule of sensitivity analysis for stock price risks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="text-align: left; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 33%"&gt;Class of shares&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 20%"&gt;Probable scenario&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 20%"&gt;Scenario 1&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 21%"&gt;Scenario 2&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;5%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;25%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;50%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;USIM3&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zC1QKF7wJF32" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(39,503)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zfcvgV0ZO1vi" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;&#160;(197,515)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zqOpwpkr6jNk" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;(395,030)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;USIM5&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zTLQu6Lo2981" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(19,742)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zQd6BpKDYlY4" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(98,709)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zXPmvlF5sR24" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"&gt;(197,417)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;PATI3&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zdjj9eLJp8F6" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;(4,735)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zu6YwwFOirsl" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;(23,675)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zlwnZHi2tIi7" style="text-align: right" title="Sensitivity analysis for stock price risks"&gt;&#160;&#160;(47,350)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_OrdinarySharesOneMember_custom_ProbableScenarioMember"
      decimals="-3"
      unitRef="BRL">-39503000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_OrdinarySharesOneMember_custom_ScenarioIIThreeMember"
      decimals="-3"
      unitRef="BRL">-197515000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_OrdinarySharesOneMember_custom_ScenarioIITwoMember"
      decimals="-3"
      unitRef="BRL">-395030000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesoneMember_custom_ProbableScenarioMember"
      decimals="-3"
      unitRef="BRL">-19742000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesoneMember_custom_ScenarioIIThreeMember"
      decimals="-3"
      unitRef="BRL">-98709000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesoneMember_custom_ScenarioIITwoMember"
      decimals="-3"
      unitRef="BRL">-197417000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesTwoMember_custom_ProbableScenarioMember"
      decimals="-3"
      unitRef="BRL">-4735000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesTwoMember_custom_ScenarioIIThreeMember"
      decimals="-3"
      unitRef="BRL">-23675000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:SensitivityAnalysisForStockPriceRisks
      contextRef="From2022-01-012022-12-31_custom_PreferenceSharesTwoMember_custom_ScenarioIITwoMember"
      decimals="-3"
      unitRef="BRL">-47350000</sid:SensitivityAnalysisForStockPriceRisks>
    <sid:ScheduleOfCapitalManagementTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfCapitalManagementTableTextBlock_pn3n3_zO6LPFSOd2b4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 18)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B9_zNUwGtyKTd2a" style="display: none"&gt;Schedule
of capital management&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 62%"&gt;Thousands of reais&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Shareholder's equity (equity)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Equity_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pn3n3" style="text-align: right" title="Shareholder's equity (equity)"&gt;&#160;21,907,929&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_zEqx5gR5LnJ9" style="text-align: right" title="Shareholder's equity (equity)"&gt;&#160;23,374,389&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Borrowings and Financing (Third-party capital)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsAndFinancingThirdPartyCapital_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pn3n3" style="text-align: right" title="Borrowings and Financing (Third-party capital)"&gt;&#160;40,918,742&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsAndFinancingThirdPartyCapital_iI_pn3n3_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_zJqxW8b4cry4" style="text-align: right" title="Borrowings and Financing (Third-party capital)"&gt;&#160;32,507,522&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Gross Debit/Shareholder's equity&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossDebitperShareholdersEquity_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pdd" style="text-align: right" title="Gross Debit/Shareholder's equity"&gt;&#160;&#160;1.87&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossDebitperShareholdersEquity_iI_pid_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_z2Fk4ECVnQ3i" style="text-align: right" title="Gross Debit/Shareholder's equity"&gt;&#160;&#160;1.39&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfCapitalManagementTableTextBlock>
    <ifrs-full:Equity
      contextRef="AsOf2022-12-31_custom_CapitalManagementMember"
      decimals="-3"
      unitRef="BRL">21907929000</ifrs-full:Equity>
    <ifrs-full:Equity
      contextRef="AsOf2021-12-31_custom_CapitalManagementMember"
      decimals="-3"
      unitRef="BRL">23374389000</ifrs-full:Equity>
    <sid:BorrowingsAndFinancingThirdPartyCapital
      contextRef="AsOf2022-12-31_custom_CapitalManagementMember"
      decimals="-3"
      unitRef="BRL">40918742000</sid:BorrowingsAndFinancingThirdPartyCapital>
    <sid:BorrowingsAndFinancingThirdPartyCapital
      contextRef="AsOf2021-12-31_custom_CapitalManagementMember"
      decimals="-3"
      unitRef="BRL">32507522000</sid:BorrowingsAndFinancingThirdPartyCapital>
    <sid:GrossDebitperShareholdersEquity
      contextRef="AsOf2022-12-31_custom_CapitalManagementMember"
      decimals="INF"
      unitRef="BRLPShares">1.87</sid:GrossDebitperShareholdersEquity>
    <sid:GrossDebitperShareholdersEquity
      contextRef="AsOf2021-12-31_custom_CapitalManagementMember"
      decimals="INF"
      unitRef="BRLPShares">1.39</sid:GrossDebitperShareholdersEquity>
    <ifrs-full:DisclosureOfLeasesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_800_eifrs-full--DisclosureOfLeasesExplanatory_zPRR0TczKVDj" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;15.&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;
&lt;/span&gt; &lt;span style="font-size: 9pt"&gt;&lt;span id="xdx_82C_zojvaYv1VX9"&gt;LEASE LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;Lease liabilities are
shown below:&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfLeaseLiabilitiesTableTextBlock_pn3n3_zvdc31FzzvEa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8B4_z4wSOTQ2hnH7" style="display: none"&gt;Schedule of lease liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_492_20221231_z7R2lovGf6Bc" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20211231_zFcXz51iEBr" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 49%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 25%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 25%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--GrossLeaseLiabilities_iI_zLqs8aMWS8Ld" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,916,636&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,790,193&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--PresentValueAdjustmentLeasesLiabilities_iI_zWWvICJJNElb" style="vertical-align: middle"&gt;
    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(1,222,790)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(1,178,642)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--LeaseLiabilities_iI_zuWPBCzZhvNa" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Leases&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;693,846&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;611,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--CurrentLeaseLiabilities_iI_zrf2STK8qTXg" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;177,010&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;119,047&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--NoncurrentLeaseLiabilities_iI_zalzG5e4PHUk" style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;492,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_zRxbQCOd0FC6" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Leases&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;693,846&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;611,551&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zTfD4qTPV2Q4" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The Company has lease
agreements for port terminals in Itagua&#xed;, the Solid Bulk Terminal - TECAR, used for loading and unloading iron ores and others
and the Container Terminal - TECON, with remaining terms of 25 and 29 years, respectively, and lease agreement for railway operation using
the Northeast network with a remaining term of 7 years.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;Additionally, the Company
has operating equipment lease agreements, used mainly in the mining and steel operations, and real estate, used as operating facilities
and administrative and sales offices, in several locations where the Company operates, with remaining terms of &lt;span id="xdx_904_ecustom--LeaseAgreementRemainingTerm_dtY_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OperationalFacilitiesMember_z6VDTv5QDRrg" title="Lease agreement remaining term"&gt;1&lt;/span&gt; to &lt;span id="xdx_90C_ecustom--LeaseAgreementRemainingTerm_dtY_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OperationalFacilitiesMember_zc4DoEAcqfzk" title="Lease agreement remaining term"&gt;13&lt;/span&gt; years.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The present value of the
future obligations was measured using the implicit rate observed in the contracts and for the contracts that did not have a rate, the
Company applied the incremental borrowing rate - IBR, both in nominal terms.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The average incremental
rate used in measuring lease and right-of-use liabilities in the agreements entered into during the year ended December 31, 2022 ranges
from &lt;span id="xdx_907_ecustom--AverageIncrementalRate_pid_dp_c20220101__20221231__ifrs-full--RangeAxis__custom--TwoYearArrangementMember_z4Sujt2dF94" title="Average increment rate"&gt;14.00&lt;/span&gt;% to &lt;span id="xdx_903_ecustom--AverageIncrementalRate_pid_dp_c20220101__20221231__ifrs-full--RangeAxis__custom--FiveYearArrangementMember_zVG6SUHz6bz9" title="Average increment rate"&gt;18.02&lt;/span&gt;% p.a. (R$) for contracts with a term of 2 to 5 years and is 1.10% p.a. (EURO) for contracts with a term of 12 years.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The movement of lease
liabilities is shown in the table below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock_pn3n3_zo8WosnQYKje" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BF_zf4jVrUr0MFa" style="display: none"&gt;Schedule of movement of lease
liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_497_20220101__20221231_zYAhK5K6L021" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20210101__20211231_zJjwcCna2KT7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 64%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--LeaseLiabilities_iS_zIRmwkY2Fbo7" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;611,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;530,131&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--LeaseLiabilitiesNewLeases_zVfeuZJf3xeb" style="vertical-align: middle"&gt;
    &lt;td&gt;New leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;29,633&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;69,379&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LeaseLiabilitiesPresentValueAdjustmentsNewlease_z9N5aiKz7Gr6" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Present Value Adjustments - New leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(3,300)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(7,273)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--LeaseLiabilitiesContractReview_zG3Q5sbCOeC8" style="vertical-align: middle"&gt;
    &lt;td&gt;Contract review&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;99,419&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;109,860&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--LeaseLiabilitiesWriteoff_z7VHn8iRlA61" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Write-off&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(781)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(38,626)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--LeaseLiabilitiesPayments_iI_zvziBZs6P3W8" style="vertical-align: middle"&gt;
    &lt;td&gt;Payments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(155,995)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(114,303)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LeaseLiabilitiesInterestAppropriated_z2zCaYfyPqgl" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Interest appropriated&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;69,510&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;62,470&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--LeaseLiabilitiesAcquisitionOfCompanies_z103cvdtUvyf"&gt;
    &lt;td style="vertical-align: bottom"&gt;Acquisition of companies&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;45,352&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ExchangeVariations_zepPjJshwGEa" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Exchange variation&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,543)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(87)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--LeaseLiabilities_iE_ziZMwTlTQ9o1" style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;Net balance&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;693,846&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;611,551&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zY57XpsG4J2b" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The estimated future minimum
payments for the lease agreements include determinable variable payments, which are certain to occur, based on minimum performance and
contractually fixed rates.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;As of December 31, 2022,
the expected minimum payments are the following:&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock_pn3n3_zUj1mgHZM8v1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zk1VH9FTj7mj" style="display: none"&gt;Schedule of expected minimum payments&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_495_20221231__ifrs-full--MaturityAxis__custom--NotLaterThanOne1YearMember_zrKgRJIxm5bg" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zVKHUhj00pUh" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zWCzRmCAqNo3" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231_zxahGtr5CvAf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 33%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 16%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Less than one year&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Between one and five years&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Over five years&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Total&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--GrossLeaseLiabilities_iI_zuTXzlUdYV15" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;Leases&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;183,928&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;419,882&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,312,826&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,916,636&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--PresentValueAdjustmentLeasesLiabilities_iI_zogqGlnUDR9c" style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;Present value adjustment - Leases&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(6,918)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(124,826)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(1,091,046)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(1,222,790)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_zuVapzjTbfr5" style="background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241); vertical-align: bottom; text-align: right"&gt;&#160;Total lease liabilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;177,010&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;295,056&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;221,780&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;693,846&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zTyzubv0JCf" style="font: 10pt/115% Courier New, Courier, Monospace; margin: 0; text-align: justify; background-color: white"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Courier New, Courier, Monospace; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 2.85pt"/&gt;&lt;td style="width: 22.65pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Recoverable PIS / COFINS&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;Lease liabilities were
measured at the amount of consideration with suppliers, that is, without considering the tax credits incurred after payment. The potential
right of PIS and COFINS embedded in the lease liability is shown below.&lt;/p&gt;

&lt;p style="font: 10pt/115% Courier New, Courier, Monospace; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRecoverablePisCofinsTableTextBlock_pn3n3_zLgkM7U36X5g" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B1_zfvNLzyd8inj" style="display: none"&gt;Schedule of recoverable pis confins&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49C_20221231_zrYlFYymq0Eb" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20211231_zxC2vohYC2X9" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="color: #333333; vertical-align: middle; width: 63%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 20%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="color: #333333; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--LeaseLiabilitiesOne_iI_zxuhmmF9k0B4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,835,101&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,777,209&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--LeaseLiabilitiesPresentValueAdjustmentsOne_iI_zTWfclGFt8O5" style="vertical-align: middle"&gt;
    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,221,378)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,177,668)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeaseLiabilitiesPotencialPISAndCOFINSCredit_iI_zAiBmijkEEAd" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Potencial PIS and COFINS credit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;169,747&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;164,392&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_iI_z3KG1373fAma" style="vertical-align: middle"&gt;
    &lt;td&gt;Present value adjustment &#x2013; Potential PIS and COFINS credit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(112,977)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(108,934)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zoZBDx9k5Cjc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Courier New, Courier, Monospace; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 2.85pt"/&gt;&lt;td style="width: 22.65pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Lease payments not recognized as a liability:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The Company chose not
to recognize lease liabilities in contracts with a term of less than 12 months and for low value assets. Payments made for these contracts
are recognized as expenses when incurred.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The Company has contracts
for the right to use ports (TECAR) and railways (FTL) which, even if they establish minimum performance, it is not possible to determine
its cash flow since these payments are fully variable and will only be known when they occur. In such cases, payments will be recognized
as expenses when incurred.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The expenses related to
payments not included in the measurement of the lease liability during the year are:&lt;/p&gt;




&lt;p style="font: 10pt/115% Courier New, Courier, Monospace; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock_pn3n3_zGmVl7F9Da61" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BF_zdFoIihmHJza" style="display: none"&gt;Schedule of measurement of the lease liability&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_497_20220101__20221231_zI8ninVT9Gzh" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20210101__20211231_zKAUhShPdsP3" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20200101__20201231_zM2YhPahcaCd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 41%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_zE1mVKIoCyFj" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;Contract less than 12 months&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;995&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;339&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;549&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_zyGT468QhDrl" style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;Lower Assets value&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,859&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,975&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,563&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_z8mKppgs8sxg" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;Variable lease payments&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;325,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;498,529&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;270,449&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_zasLzvPkHs74" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;332,767&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;503,843&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;280,561&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zSqoqtIKrRKh" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;When entering into a contract, the Company assesses
whether the contract is, or contains, a lease. The lease is characterized by a lease or transfer of the right to use for a fixed period
in exchange for monthly payments. The leased asset must be clearly specified.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company determines in the initial recognition,
the lease term or non-cancellable term, which will be used in the measurement of the right-of-use assets and the lease liability. The
lease term will be reevaluated by the Company when a significant event or significant change occurs in the circumstances that are under
the control of the lessee and affects the non-cancellable term. The Company adopts exemption from recognition, as provided for in the
standard, for the lessee of contracts with terms of less than 12 (twelve) months, or whose underlying asset object of the contract is
of low value.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At inception, the Company recognizes the right
to use the asset and the lease liability at present value. The right-of-use asset should be measured at cost. The cost includes the lease
liability, upfront costs, advance payments, and estimated costs to disassemble, remove or restore. The lease liability is measured at
the present value of the lease payments expected to be made during the life of the agreement, discounted at the implicit interest rate
of the lease or, if the rate is not determinable, an incremental rate will be used to determine the present value.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For contracts that the Company determines the business
rate, it is understood that this rate is the rate implied in nominal terms and to which it is applied in discounting the flow of future
payments. In contracts with no rate definition, the Company applied the incremental loan rate, obtaining it through consultations with
banks where it has a relationship, adjusted for the inflation forecast for the coming years.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For the subsequent measurement, the cost method
to the right-of-use asset is used and, in depreciation the requirements of IAS 16 &#x2013; Property, Plant and Equipment are applied. However,
for the purpose of depreciation, the Company determines the use of the straight-line method based on the remaining useful life of the
assets or the term of the contract, whichever is the shorter.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The effects of PIS and COFINS recoverable generated
after the effective payment of the obligations will be recorded as a reduction of the depreciation expenses of the right of use and of
the financial expenses recognized monthly.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The IAS 36 - Impairment of Assets will also be
applied in order to determine whether the right-of-use asset is impaired and to account for any impairment loss identified.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In accordance with the guidelines of IFRS 16, the
Company used the discounted cash flow technique to measure and remeasure liabilities, without considering the projected inflation in the
flows to be discounted.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;










</ifrs-full:DisclosureOfLeasesExplanatory>
    <sid:ScheduleOfLeaseLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfLeaseLiabilitiesTableTextBlock_pn3n3_zvdc31FzzvEa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8B4_z4wSOTQ2hnH7" style="display: none"&gt;Schedule of lease liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_492_20221231_z7R2lovGf6Bc" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20211231_zFcXz51iEBr" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 49%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 25%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 25%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--GrossLeaseLiabilities_iI_zLqs8aMWS8Ld" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,916,636&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,790,193&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--PresentValueAdjustmentLeasesLiabilities_iI_zWWvICJJNElb" style="vertical-align: middle"&gt;
    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(1,222,790)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(1,178,642)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--LeaseLiabilities_iI_zuWPBCzZhvNa" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Leases&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;693,846&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;611,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--CurrentLeaseLiabilities_iI_zrf2STK8qTXg" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;177,010&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;119,047&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--NoncurrentLeaseLiabilities_iI_zalzG5e4PHUk" style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;492,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_zRxbQCOd0FC6" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Leases&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;693,846&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;611,551&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfLeaseLiabilitiesTableTextBlock>
    <ifrs-full:GrossLeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1916636000</ifrs-full:GrossLeaseLiabilities>
    <ifrs-full:GrossLeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1790193000</ifrs-full:GrossLeaseLiabilities>
    <sid:PresentValueAdjustmentLeasesLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-1222790000</sid:PresentValueAdjustmentLeasesLiabilities>
    <sid:PresentValueAdjustmentLeasesLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-1178642000</sid:PresentValueAdjustmentLeasesLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">693846000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">611551000</ifrs-full:LeaseLiabilities>
    <ifrs-full:CurrentLeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">177010000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentLeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">119047000</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:NoncurrentLeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">516836000</ifrs-full:NoncurrentLeaseLiabilities>
    <ifrs-full:NoncurrentLeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">492504000</ifrs-full:NoncurrentLeaseLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">693846000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">611551000</ifrs-full:LeaseLiabilities>
    <sid:LeaseAgreementRemainingTerm contextRef="From2022-01-012022-12-31_ifrs-full_BottomOfRangeMember_custom_OperationalFacilitiesMember">P1Y</sid:LeaseAgreementRemainingTerm>
    <sid:LeaseAgreementRemainingTerm contextRef="From2022-01-012022-12-31_ifrs-full_TopOfRangeMember_custom_OperationalFacilitiesMember">P13Y</sid:LeaseAgreementRemainingTerm>
    <sid:AverageIncrementalRate
      contextRef="From2022-01-012022-12-31_custom_TwoYearArrangementMember"
      decimals="INF"
      unitRef="Pure">0.1400</sid:AverageIncrementalRate>
    <sid:AverageIncrementalRate
      contextRef="From2022-01-012022-12-31_custom_FiveYearArrangementMember"
      decimals="INF"
      unitRef="Pure">0.1802</sid:AverageIncrementalRate>
    <sid:ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock_pn3n3_zo8WosnQYKje" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BF_zf4jVrUr0MFa" style="display: none"&gt;Schedule of movement of lease
liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_497_20220101__20221231_zYAhK5K6L021" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20210101__20211231_zJjwcCna2KT7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 64%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--LeaseLiabilities_iS_zIRmwkY2Fbo7" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Opening balance&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;611,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;530,131&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--LeaseLiabilitiesNewLeases_zVfeuZJf3xeb" style="vertical-align: middle"&gt;
    &lt;td&gt;New leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;29,633&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;69,379&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LeaseLiabilitiesPresentValueAdjustmentsNewlease_z9N5aiKz7Gr6" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Present Value Adjustments - New leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(3,300)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(7,273)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--LeaseLiabilitiesContractReview_zG3Q5sbCOeC8" style="vertical-align: middle"&gt;
    &lt;td&gt;Contract review&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;99,419&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;109,860&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--LeaseLiabilitiesWriteoff_z7VHn8iRlA61" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Write-off&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(781)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(38,626)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--LeaseLiabilitiesPayments_iI_zvziBZs6P3W8" style="vertical-align: middle"&gt;
    &lt;td&gt;Payments&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(155,995)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(114,303)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LeaseLiabilitiesInterestAppropriated_z2zCaYfyPqgl" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Interest appropriated&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;69,510&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;62,470&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--LeaseLiabilitiesAcquisitionOfCompanies_z103cvdtUvyf"&gt;
    &lt;td style="vertical-align: bottom"&gt;Acquisition of companies&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;45,352&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"/&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ExchangeVariations_zepPjJshwGEa" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Exchange variation&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,543)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(87)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--LeaseLiabilities_iE_ziZMwTlTQ9o1" style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;Net balance&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;693,846&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;611,551&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">611551000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">530131000</ifrs-full:LeaseLiabilities>
    <sid:LeaseLiabilitiesNewLeases
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">29633000</sid:LeaseLiabilitiesNewLeases>
    <sid:LeaseLiabilitiesNewLeases
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">69379000</sid:LeaseLiabilitiesNewLeases>
    <sid:LeaseLiabilitiesPresentValueAdjustmentsNewlease
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-3300000</sid:LeaseLiabilitiesPresentValueAdjustmentsNewlease>
    <sid:LeaseLiabilitiesPresentValueAdjustmentsNewlease
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-7273000</sid:LeaseLiabilitiesPresentValueAdjustmentsNewlease>
    <sid:LeaseLiabilitiesContractReview
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">99419000</sid:LeaseLiabilitiesContractReview>
    <sid:LeaseLiabilitiesContractReview
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">109860000</sid:LeaseLiabilitiesContractReview>
    <sid:LeaseLiabilitiesWriteoff
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-781000</sid:LeaseLiabilitiesWriteoff>
    <sid:LeaseLiabilitiesWriteoff
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-38626000</sid:LeaseLiabilitiesWriteoff>
    <sid:LeaseLiabilitiesPayments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-155995000</sid:LeaseLiabilitiesPayments>
    <sid:LeaseLiabilitiesPayments
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-114303000</sid:LeaseLiabilitiesPayments>
    <sid:LeaseLiabilitiesInterestAppropriated
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">69510000</sid:LeaseLiabilitiesInterestAppropriated>
    <sid:LeaseLiabilitiesInterestAppropriated
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">62470000</sid:LeaseLiabilitiesInterestAppropriated>
    <sid:LeaseLiabilitiesAcquisitionOfCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">45352000</sid:LeaseLiabilitiesAcquisitionOfCompanies>
    <sid:ExchangeVariations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1543000</sid:ExchangeVariations>
    <sid:ExchangeVariations
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-87000</sid:ExchangeVariations>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">693846000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">611551000</ifrs-full:LeaseLiabilities>
    <sid:ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock_pn3n3_zUj1mgHZM8v1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zk1VH9FTj7mj" style="display: none"&gt;Schedule of expected minimum payments&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_495_20221231__ifrs-full--MaturityAxis__custom--NotLaterThanOne1YearMember_zrKgRJIxm5bg" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zVKHUhj00pUh" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zWCzRmCAqNo3" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20221231_zxahGtr5CvAf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 33%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 16%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Less than one year&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Between one and five years&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Over five years&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;Total&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--GrossLeaseLiabilities_iI_zuTXzlUdYV15" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;Leases&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;183,928&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;419,882&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,312,826&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,916,636&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--PresentValueAdjustmentLeasesLiabilities_iI_zogqGlnUDR9c" style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;Present value adjustment - Leases&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(6,918)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(124,826)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(1,091,046)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;(1,222,790)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_zuVapzjTbfr5" style="background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241); vertical-align: bottom; text-align: right"&gt;&#160;Total lease liabilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;177,010&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;295,056&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;221,780&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;693,846&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock>
    <ifrs-full:GrossLeaseLiabilities
      contextRef="AsOf2022-12-31_custom_NotLaterThanOne1YearMember"
      decimals="-3"
      unitRef="BRL">183928000</ifrs-full:GrossLeaseLiabilities>
    <ifrs-full:GrossLeaseLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">419882000</ifrs-full:GrossLeaseLiabilities>
    <ifrs-full:GrossLeaseLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">1312826000</ifrs-full:GrossLeaseLiabilities>
    <ifrs-full:GrossLeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1916636000</ifrs-full:GrossLeaseLiabilities>
    <sid:PresentValueAdjustmentLeasesLiabilities
      contextRef="AsOf2022-12-31_custom_NotLaterThanOne1YearMember"
      decimals="-3"
      unitRef="BRL">-6918000</sid:PresentValueAdjustmentLeasesLiabilities>
    <sid:PresentValueAdjustmentLeasesLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">-124826000</sid:PresentValueAdjustmentLeasesLiabilities>
    <sid:PresentValueAdjustmentLeasesLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">-1091046000</sid:PresentValueAdjustmentLeasesLiabilities>
    <sid:PresentValueAdjustmentLeasesLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-1222790000</sid:PresentValueAdjustmentLeasesLiabilities>
    <ifrs-full:LeaseLiabilities
      contextRef="AsOf2022-12-31_custom_NotLaterThanOne1YearMember"
      decimals="-3"
      unitRef="BRL">177010000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">295056000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">221780000</ifrs-full:LeaseLiabilities>
    <ifrs-full:LeaseLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">693846000</ifrs-full:LeaseLiabilities>
    <sid:ScheduleOfRecoverablePisCofinsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRecoverablePisCofinsTableTextBlock_pn3n3_zLgkM7U36X5g" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B1_zfvNLzyd8inj" style="display: none"&gt;Schedule of recoverable pis confins&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49C_20221231_zrYlFYymq0Eb" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20211231_zxC2vohYC2X9" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="color: #333333; vertical-align: middle; width: 63%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 20%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="color: #333333; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--LeaseLiabilitiesOne_iI_zxuhmmF9k0B4" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,835,101&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;1,777,209&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--LeaseLiabilitiesPresentValueAdjustmentsOne_iI_zTWfclGFt8O5" style="vertical-align: middle"&gt;
    &lt;td&gt;Present value adjustment - Leases&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,221,378)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(1,177,668)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeaseLiabilitiesPotencialPISAndCOFINSCredit_iI_zAiBmijkEEAd" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Potencial PIS and COFINS credit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;169,747&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;164,392&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_iI_z3KG1373fAma" style="vertical-align: middle"&gt;
    &lt;td&gt;Present value adjustment &#x2013; Potential PIS and COFINS credit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(112,977)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(108,934)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfRecoverablePisCofinsTableTextBlock>
    <sid:LeaseLiabilitiesOne contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1835101000</sid:LeaseLiabilitiesOne>
    <sid:LeaseLiabilitiesOne contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1777209000</sid:LeaseLiabilitiesOne>
    <sid:LeaseLiabilitiesPresentValueAdjustmentsOne contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-1221378000</sid:LeaseLiabilitiesPresentValueAdjustmentsOne>
    <sid:LeaseLiabilitiesPresentValueAdjustmentsOne contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-1177668000</sid:LeaseLiabilitiesPresentValueAdjustmentsOne>
    <sid:LeaseLiabilitiesPotencialPISAndCOFINSCredit contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">169747000</sid:LeaseLiabilitiesPotencialPISAndCOFINSCredit>
    <sid:LeaseLiabilitiesPotencialPISAndCOFINSCredit contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">164392000</sid:LeaseLiabilitiesPotencialPISAndCOFINSCredit>
    <sid:LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-112977000</sid:LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit>
    <sid:LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-108934000</sid:LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit>
    <sid:ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock_pn3n3_zGmVl7F9Da61" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BF_zdFoIihmHJza" style="display: none"&gt;Schedule of measurement of the lease liability&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_497_20220101__20221231_zI8ninVT9Gzh" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20210101__20211231_zKAUhShPdsP3" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20200101__20201231_zM2YhPahcaCd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 41%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_zE1mVKIoCyFj" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;Contract less than 12 months&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;995&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;339&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;549&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_zyGT468QhDrl" style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;Lower Assets value&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;5,859&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,975&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,563&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_z8mKppgs8sxg" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;Variable lease payments&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;325,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;498,529&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;270,449&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_zasLzvPkHs74" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;332,767&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;503,843&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;280,561&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock>
    <ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">995000</ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">339000</ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">549000</ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">5859000</ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">4975000</ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">9563000</ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">325913000</ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities>
    <ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">498529000</ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities>
    <ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">270449000</ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities>
    <sid:ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">332767000</sid:ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities>
    <sid:ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">503843000</sid:ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities>
    <sid:ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">280561000</sid:ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities>
    <sid:DisclosureOfTradePayablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_804_ecustom--DisclosureOfTradePayablesExplanatory_znywStugj1o3" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;16.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_821_zUdfsLPwLRni"&gt;TRADE PAYABLES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88D_ecustom--ScheduleOfTradePayablesTableTextBlock_pn3n3_zlQnoo21JJGj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE PAYABLES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333"&gt;&lt;span id="xdx_8BF_zeuIFXEwurWc" style="display: none"&gt;Schedule
of trade payables&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 49%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 25%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 25%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_c20221231_pn3n3" style="text-align: right" title="Trade payables"&gt;&#160;&#160;6,723,077&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_iI_pn3n3_c20211231_zkXQv6GVHnok" style="text-align: right" title="Trade payables"&gt;&#160;&#160;6,657,702&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;(-) Adjustment present value&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AdjustmentPresentValue_c20221231_pn3n3" style="text-align: right" title="(-) Adjustment present value"&gt;(79,893)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AdjustmentPresentValue_iI_pn3n3_c20211231_zBkIEyFxQi99" style="text-align: right" title="(-) Adjustment present value"&gt;&#160;(112,078)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--TradeAndOtherPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Trade payable, net"&gt;&#160;&#160;6,643,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--TradeAndOtherPayables_iI_pn3n3_c20211231_zQJDpN6Eeqph" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Trade payable, net"&gt;&#160;&#160;6,545,624&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TradeAndOtherPayablesClassified_c20221231__ifrs-full--AssetsAndLiabilitiesAxis__custom--CurrentTradePayablesMember_pn3n3" style="text-align: right" title="Non current"&gt;&#160;&#160;6,596,915&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TradeAndOtherPayablesClassified_iI_pn3n3_c20211231__ifrs-full--AssetsAndLiabilitiesAxis__custom--CurrentTradePayablesMember_z3cdZapPmiw2" style="text-align: right" title="Non current"&gt;&#160;&#160;6,446,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TradeAndOtherPayablesClassified_c20221231__ifrs-full--AssetsAndLiabilitiesAxis__custom--NonCurrentTradePayablesMember_pn3n3" style="text-align: right" title="Non current"&gt;&#160;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TradeAndOtherPayablesClassified_iI_pn3n3_c20211231__ifrs-full--AssetsAndLiabilitiesAxis__custom--NonCurrentTradePayablesMember_zsYxvyFXRjf8" style="text-align: right" title="Non current"&gt;&#160;98,625&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;6,643,184&lt;/td&gt;

    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;6,545,624&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company classifies drawee risk operations and
forfaiting with suppliers in other liabilities as per note 17 &#x2013; other payables. As of December 31, 2022, The Company had, a balance
of R$&lt;span id="xdx_90C_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20221231_zyPHFqU1I3x2" title="Trade payables"&gt;5,709,069&lt;/span&gt; (as of December 31, 2021, R$&lt;span id="xdx_902_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20211231_zoyzYoEko9p2" title="Trade payables"&gt;4,439,967&lt;/span&gt;). These are negotiated with financial institutions, by which suppliers anticipate
receivables and, on the other hand, extend our payment terms. The effective prepayment of receivables depends on the acceptance by the
suppliers, given that their participation is not mandatory. The Company is not reimbursed and/or benefited by the financial institution
for discounts for payment executed before the maturity date agreed with the supplier, there is no change in the degree of subordination
of the note in the event of judicial execution, nor changes in the existing commercial conditions between Company and its suppliers.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;They are initially recognized at fair value, and
subsequently measured at amortized cost, using the effective interest rate method and adjusted to present value when applicable, based
on the estimated rate of the Company's cost of capital.&lt;/p&gt;

</sid:DisclosureOfTradePayablesExplanatory>
    <sid:ScheduleOfTradePayablesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88D_ecustom--ScheduleOfTradePayablesTableTextBlock_pn3n3_zlQnoo21JJGj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE PAYABLES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333"&gt;&lt;span id="xdx_8BF_zeuIFXEwurWc" style="display: none"&gt;Schedule
of trade payables&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 49%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 25%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 25%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_c20221231_pn3n3" style="text-align: right" title="Trade payables"&gt;&#160;&#160;6,723,077&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_iI_pn3n3_c20211231_zkXQv6GVHnok" style="text-align: right" title="Trade payables"&gt;&#160;&#160;6,657,702&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;(-) Adjustment present value&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AdjustmentPresentValue_c20221231_pn3n3" style="text-align: right" title="(-) Adjustment present value"&gt;(79,893)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AdjustmentPresentValue_iI_pn3n3_c20211231_zBkIEyFxQi99" style="text-align: right" title="(-) Adjustment present value"&gt;&#160;(112,078)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--TradeAndOtherPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Trade payable, net"&gt;&#160;&#160;6,643,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--TradeAndOtherPayables_iI_pn3n3_c20211231_zQJDpN6Eeqph" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Trade payable, net"&gt;&#160;&#160;6,545,624&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TradeAndOtherPayablesClassified_c20221231__ifrs-full--AssetsAndLiabilitiesAxis__custom--CurrentTradePayablesMember_pn3n3" style="text-align: right" title="Non current"&gt;&#160;&#160;6,596,915&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TradeAndOtherPayablesClassified_iI_pn3n3_c20211231__ifrs-full--AssetsAndLiabilitiesAxis__custom--CurrentTradePayablesMember_z3cdZapPmiw2" style="text-align: right" title="Non current"&gt;&#160;&#160;6,446,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TradeAndOtherPayablesClassified_c20221231__ifrs-full--AssetsAndLiabilitiesAxis__custom--NonCurrentTradePayablesMember_pn3n3" style="text-align: right" title="Non current"&gt;&#160;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TradeAndOtherPayablesClassified_iI_pn3n3_c20211231__ifrs-full--AssetsAndLiabilitiesAxis__custom--NonCurrentTradePayablesMember_zsYxvyFXRjf8" style="text-align: right" title="Non current"&gt;&#160;98,625&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;6,643,184&lt;/td&gt;

    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;6,545,624&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:ScheduleOfTradePayablesTableTextBlock>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">6723077000</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">6657702000</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <sid:AdjustmentPresentValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-79893000</sid:AdjustmentPresentValue>
    <sid:AdjustmentPresentValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-112078000</sid:AdjustmentPresentValue>
    <ifrs-full:TradeAndOtherPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">6643184000</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:TradeAndOtherPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">6545624000</ifrs-full:TradeAndOtherPayables>
    <sid:TradeAndOtherPayablesClassified
      contextRef="AsOf2022-12-31_custom_CurrentTradePayablesMember"
      decimals="-3"
      unitRef="BRL">6596915000</sid:TradeAndOtherPayablesClassified>
    <sid:TradeAndOtherPayablesClassified
      contextRef="AsOf2021-12-31_custom_CurrentTradePayablesMember"
      decimals="-3"
      unitRef="BRL">6446999000</sid:TradeAndOtherPayablesClassified>
    <sid:TradeAndOtherPayablesClassified
      contextRef="AsOf2022-12-31_custom_NonCurrentTradePayablesMember"
      decimals="-3"
      unitRef="BRL">46269000</sid:TradeAndOtherPayablesClassified>
    <sid:TradeAndOtherPayablesClassified
      contextRef="AsOf2021-12-31_custom_NonCurrentTradePayablesMember"
      decimals="-3"
      unitRef="BRL">98625000</sid:TradeAndOtherPayablesClassified>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5709069000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4439967000</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_803_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zX9aIOVapkb7" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;17.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_826_zBAfV5ChkzT"&gt;OTHER PAYABLES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The other payables classified in current and non-current
liabilities are comprised as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfOtherPayablesTableTextBlock_pn3n3_zfQk08aQhxfj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER PAYABLES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_znFAkOg6ztog" style="display: none"&gt;Schedule
of other payables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 12%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Current&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Payables to related parties (note 22 a)&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;109,087&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_zSNfV3Apow4i" style="text-align: right" title="Other payables, current"&gt;50,624&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;53,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_zrgpPMlbnfGj" style="text-align: right" title="Other payables, noncurrent"&gt;66,607&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="background-color: white"&gt;Derivative financial instruments (note 14 a)&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_z2iveDy5VNi" style="text-align: right" title="Other payables, current"&gt;416,935&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_za3dIgs3p8Z1" style="text-align: right" title="Other payables, noncurrent"&gt;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Dividends and interest on capital&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DividendsAndInterestOnCapitalPayableMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;611,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DividendsAndInterestOnCapitalPayableMember_zGF181weivXc" style="text-align: right" title="Other payables, current"&gt;1,206,870&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Advances from customers &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_zrfeHSlobyV7" style="text-align: right" title="Other payables, current"&gt;1,120,072&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_z2k9QlY9pfZa" style="text-align: right" title="Other payables, current"&gt;2,140,783&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_z84IUco0Rwva" style="text-align: right" title="Other payables, noncurrent"&gt;943,919&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_zt8yRfkKTAM4" style="text-align: right" title="Other payables, noncurrent"&gt;947,896&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Taxes in installments (note 19)&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;280,721&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_zPmgW1PtxxBj" style="text-align: right" title="Other payables, current"&gt;51,999&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;184,106&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_zyh3eukn1O6b" style="text-align: right" title="Other payables, noncurrent"&gt;152,420&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Profit sharing - employees&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProfitSharingEmployeesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;266,705&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProfitSharingEmployeesMember_zJDiS93I1pz1" style="text-align: right" title="Other payables, current"&gt;223,885&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Taxes payable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesPayableMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;10,925&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesPayableMember_zyBnUMU0tOa7" style="text-align: right" title="Other payables, noncurrent"&gt;10,378&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Provision for consumption and services&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionFromConsumptionAndServicesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;241,965&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionFromConsumptionAndServicesMember_zIOGajUx5DSd" style="text-align: right" title="Other payables, current"&gt;216,692&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Third party materials in our possession&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ThirdPartyMaterialsInOurPossessionMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;303,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ThirdPartyMaterialsInOurPossessionMember_zZCjTYdUewb6" style="text-align: right" title="Other payables, current"&gt;418,084&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Trade payables - Drawee Risk and forfaiting (note 16)&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_z03WhAtqag2h" style="text-align: right" title="Other payables, current"&gt;5,709,069&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zX4gvlZO0DW6" style="text-align: right" title="Other payables, current"&gt;4,439,967&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables (note 16)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zWyhsq1wakpd" style="text-align: right" title="Other payables, noncurrent"&gt;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_znRNFhhO6Yj" style="text-align: right" title="Other payables, noncurrent"&gt;98,625&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Lease Liabilities (note 15)&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;177,010&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_zSpkI7ZYcxzi" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;119,047&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_zMOqq7k0ucte" style="text-align: right" title="Other payables, noncurrent"&gt;492,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other payables&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;81,922&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_zZ1gVCcUrg9e" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;36,703&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;391,535&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_zRdl6xPlBqw9" style="text-align: right" title="Other payables, noncurrent"&gt;77,912&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TotalOtherCurrentPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other current payables"&gt;9,318,651&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TotalOtherCurrentPayables_iI_pn3n3_c20211231_z5SaXnSpJ3K3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other current payables"&gt;8,904,654&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TotalOtherNunCurrentPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other non current payables"&gt;2,216,418&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TotalOtherNunCurrentPayables_iI_pn3n3_c20211231_zYycaEZTmvEj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other non current payables"&gt;1,948,164&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F05_zxlBg3t17fXl" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1B_zKurl8ugwct6" style="text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Advances
                                            from Customers&lt;/span&gt;: As of December 31, 2021, refers to iron ore supply contracts signed by
                                            the subsidiary CSN Minera&#xe7;&#xe3;o with an important international player. Additionally
                                            in 2022, the subsidiaries CSN Minera&#xe7;&#xe3;o and CSN Cimentos entered into advance contracts
                                            for the sale of electricity with national operators in the sector to be executed for up to
                                            8 years, consequently, they received in advance the amount of R$772,000.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A3_zej1Sag6Kkc9" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <sid:SummaryOfOtherPayablesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfOtherPayablesTableTextBlock_pn3n3_zfQk08aQhxfj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER PAYABLES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_znFAkOg6ztog" style="display: none"&gt;Schedule
of other payables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 54%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 12%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Current&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Non-current&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Payables to related parties (note 22 a)&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;109,087&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_zSNfV3Apow4i" style="text-align: right" title="Other payables, current"&gt;50,624&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;53,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_zrgpPMlbnfGj" style="text-align: right" title="Other payables, noncurrent"&gt;66,607&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="background-color: white"&gt;Derivative financial instruments (note 14 a)&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_z2iveDy5VNi" style="text-align: right" title="Other payables, current"&gt;416,935&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;69,472&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_za3dIgs3p8Z1" style="text-align: right" title="Other payables, noncurrent"&gt;101,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Dividends and interest on capital&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DividendsAndInterestOnCapitalPayableMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;611,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DividendsAndInterestOnCapitalPayableMember_zGF181weivXc" style="text-align: right" title="Other payables, current"&gt;1,206,870&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Advances from customers &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_zrfeHSlobyV7" style="text-align: right" title="Other payables, current"&gt;1,120,072&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_z2k9QlY9pfZa" style="text-align: right" title="Other payables, current"&gt;2,140,783&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_z84IUco0Rwva" style="text-align: right" title="Other payables, noncurrent"&gt;943,919&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_zt8yRfkKTAM4" style="text-align: right" title="Other payables, noncurrent"&gt;947,896&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Taxes in installments (note 19)&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;280,721&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_zPmgW1PtxxBj" style="text-align: right" title="Other payables, current"&gt;51,999&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;184,106&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_zyh3eukn1O6b" style="text-align: right" title="Other payables, noncurrent"&gt;152,420&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Profit sharing - employees&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProfitSharingEmployeesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;266,705&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProfitSharingEmployeesMember_zJDiS93I1pz1" style="text-align: right" title="Other payables, current"&gt;223,885&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Taxes payable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesPayableMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;10,925&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesPayableMember_zyBnUMU0tOa7" style="text-align: right" title="Other payables, noncurrent"&gt;10,378&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Provision for consumption and services&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionFromConsumptionAndServicesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;241,965&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionFromConsumptionAndServicesMember_zIOGajUx5DSd" style="text-align: right" title="Other payables, current"&gt;216,692&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Third party materials in our possession&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ThirdPartyMaterialsInOurPossessionMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;303,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ThirdPartyMaterialsInOurPossessionMember_zZCjTYdUewb6" style="text-align: right" title="Other payables, current"&gt;418,084&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Trade payables - Drawee Risk and forfaiting (note 16)&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_z03WhAtqag2h" style="text-align: right" title="Other payables, current"&gt;5,709,069&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zX4gvlZO0DW6" style="text-align: right" title="Other payables, current"&gt;4,439,967&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Trade payables (note 16)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zWyhsq1wakpd" style="text-align: right" title="Other payables, noncurrent"&gt;46,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_znRNFhhO6Yj" style="text-align: right" title="Other payables, noncurrent"&gt;98,625&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Lease Liabilities (note 15)&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;177,010&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_zSpkI7ZYcxzi" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;119,047&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;516,836&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_zMOqq7k0ucte" style="text-align: right" title="Other payables, noncurrent"&gt;492,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other payables&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_pn3n3" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;81,922&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_zZ1gVCcUrg9e" style="text-align: right" title="Other payables, current"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;36,703&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent"&gt;391,535&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_zRdl6xPlBqw9" style="text-align: right" title="Other payables, noncurrent"&gt;77,912&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TotalOtherCurrentPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other current payables"&gt;9,318,651&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TotalOtherCurrentPayables_iI_pn3n3_c20211231_z5SaXnSpJ3K3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other current payables"&gt;8,904,654&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TotalOtherNunCurrentPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other non current payables"&gt;2,216,418&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TotalOtherNunCurrentPayables_iI_pn3n3_c20211231_zYycaEZTmvEj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other non current payables"&gt;1,948,164&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F05_zxlBg3t17fXl" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1B_zKurl8ugwct6" style="text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Advances
                                            from Customers&lt;/span&gt;: As of December 31, 2021, refers to iron ore supply contracts signed by
                                            the subsidiary CSN Minera&#xe7;&#xe3;o with an important international player. Additionally
                                            in 2022, the subsidiaries CSN Minera&#xe7;&#xe3;o and CSN Cimentos entered into advance contracts
                                            for the sale of electricity with national operators in the sector to be executed for up to
                                            8 years, consequently, they received in advance the amount of R$772,000.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfOtherPayablesTableTextBlock>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_PayablesToRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">109087000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_PayablesToRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">50624000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_PayablesToRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">53356000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_PayablesToRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">66607000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_DerivativeFinancialInstrumentsMember"
      decimals="-3"
      unitRef="BRL">416935000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_DerivativeFinancialInstrumentsMember"
      decimals="-3"
      unitRef="BRL">69472000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_DerivativeFinancialInstrumentsMember"
      decimals="-3"
      unitRef="BRL">101822000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_DividendsAndInterestOnCapitalPayableMember"
      decimals="-3"
      unitRef="BRL">611307000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_DividendsAndInterestOnCapitalPayableMember"
      decimals="-3"
      unitRef="BRL">1206870000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_AdvancesFromCustomersMember"
      decimals="-3"
      id="Fact006380"
      unitRef="BRL">1120072000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_AdvancesFromCustomersMember"
      decimals="-3"
      id="Fact006382"
      unitRef="BRL">2140783000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_AdvancesFromCustomersMember"
      decimals="-3"
      id="Fact006384"
      unitRef="BRL">943919000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_AdvancesFromCustomersMember"
      decimals="-3"
      id="Fact006386"
      unitRef="BRL">947896000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_TaxesInInstallmentsMember"
      decimals="-3"
      unitRef="BRL">280721000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_TaxesInInstallmentsMember"
      decimals="-3"
      unitRef="BRL">51999000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_TaxesInInstallmentsMember"
      decimals="-3"
      unitRef="BRL">184106000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_TaxesInInstallmentsMember"
      decimals="-3"
      unitRef="BRL">152420000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_ProfitSharingEmployeesMember"
      decimals="-3"
      unitRef="BRL">266705000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_ProfitSharingEmployeesMember"
      decimals="-3"
      unitRef="BRL">223885000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_TaxesPayableMember"
      decimals="-3"
      unitRef="BRL">10925000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_TaxesPayableMember"
      decimals="-3"
      unitRef="BRL">10378000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_ProvisionFromConsumptionAndServicesMember"
      decimals="-3"
      unitRef="BRL">241965000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_ProvisionFromConsumptionAndServicesMember"
      decimals="-3"
      unitRef="BRL">216692000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_ThirdPartyMaterialsInOurPossessionMember"
      decimals="-3"
      unitRef="BRL">303858000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_ThirdPartyMaterialsInOurPossessionMember"
      decimals="-3"
      unitRef="BRL">418084000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_TradePayablesDraweeRiskMember203069375"
      decimals="-3"
      unitRef="BRL">5709069000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_TradePayablesDraweeRiskMember203069390"
      decimals="-3"
      unitRef="BRL">4439967000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_TradePayablesMember203069421"
      decimals="-3"
      unitRef="BRL">46269000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_TradePayablesMember203069437"
      decimals="-3"
      unitRef="BRL">98625000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_ifrs-full_LeaseLiabilitiesMember"
      decimals="-3"
      unitRef="BRL">177010000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_ifrs-full_LeaseLiabilitiesMember"
      decimals="-3"
      unitRef="BRL">119047000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_ifrs-full_LeaseLiabilitiesMember"
      decimals="-3"
      unitRef="BRL">516836000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_ifrs-full_LeaseLiabilitiesMember"
      decimals="-3"
      unitRef="BRL">492504000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2022-12-31_custom_OtherPayablesMember"
      decimals="-3"
      unitRef="BRL">81922000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherCurrentPayables
      contextRef="AsOf2021-12-31_custom_OtherPayablesMember"
      decimals="-3"
      unitRef="BRL">36703000</ifrs-full:OtherCurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2022-12-31_custom_OtherPayablesMember"
      decimals="-3"
      unitRef="BRL">391535000</ifrs-full:OtherNoncurrentPayables>
    <ifrs-full:OtherNoncurrentPayables
      contextRef="AsOf2021-12-31_custom_OtherPayablesMember"
      decimals="-3"
      unitRef="BRL">77912000</ifrs-full:OtherNoncurrentPayables>
    <sid:TotalOtherCurrentPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">9318651000</sid:TotalOtherCurrentPayables>
    <sid:TotalOtherCurrentPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">8904654000</sid:TotalOtherCurrentPayables>
    <sid:TotalOtherNunCurrentPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2216418000</sid:TotalOtherNunCurrentPayables>
    <sid:TotalOtherNunCurrentPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1948164000</sid:TotalOtherNunCurrentPayables>
    <sid:DisclosureOfIncomeTaxAndSocialContributionExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_806_ecustom--DisclosureOfIncomeTaxAndSocialContributionExplanatory_z5RKGlcZ3TIh" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;18.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_825_z2je82ZV1eFd"&gt;INCOME TAX AND SOCIAL CONTRIBUTION&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;18.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Income tax and social contribution recognized in profit or loss:&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The income tax and social contribution recognized
in net income for the year are as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_pn3n3_zgAD6EAcRH4l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details)"&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BF_zvnhFACyPzHl" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_z0FBkSiW4BQa" style="display: none"&gt;Schedule
of income tax and social contribution income (expense)&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49D_20220101__20221231_zLXMB2RaLYEl" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20210101__20211231_zccVrIJJ5HZ9" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20200101__20201231_zofIlpYCEfu5" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 53%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--IncomeTaxExpenseContinuingOperationsAbstract_iB" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution income (expense)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--CurrentTaxExpenseIncome_z33FF2unPT77" style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(1,537,966)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(4,240,802)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,052,204)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--DeferredTaxExpenseIncome_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deferred&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(420,773)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(759,355)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,426,696&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TotalIncomeTaxExpenseContinuingOperations_zghGCFPkPp78" style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Total&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(1,958,739)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(5,000,157)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(625,508)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_z3UMOthFgN16" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The reconciliation of the Company's income tax
and social contribution expenses and income and the of the effective tax rate on income before IRPJ and CSLL are shown below:&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_pn3n3_zM4Dt4taEEW6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BF_zUUWxQaVkqK1" style="display: none"&gt;Schedule
of reconciliation of income tax and social contribution income (expense)&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit before income tax and social contribution&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AccountingProfit_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"&gt;&#160;&#160;4,126,437&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AccountingProfit_pn3n3_c20210101__20211231_z0BsSY1Em3r4" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"&gt;18,595,778&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AccountingProfit_pn3n3_c20200101__20201231_zQ861X14mBRg" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"&gt;&#160;&#160;4,918,126&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax rate&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_c20220101__20221231_zkczsExUpl54" title="Applicable tax rate"&gt;34&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ApplicableTaxRate_pid_dp_c20210101__20211231_zJcAIEfj3YLa" title="Applicable tax rate"&gt;34&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_c20200101__20201231_zljNRLWtPymb" title="Applicable tax rate"&gt;34&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution at combined statutory rate&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"&gt;&#160;(1,402,989)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_c20210101__20211231_znB1NJq14l47" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"&gt;&#160;(6,322,565)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_c20200101__20201231_zJjmdZIKxnI2" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"&gt;&#160;(1,672,163)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Adjustment to reflect the effective rate:&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Equity in results of affiliated companies&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;155,125&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_z4GwYwbVraf7" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;71,833&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_zJfLvl2qmkq2" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;28,391&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Difference Tax Rate in companies abroad&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_pn3n3" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(338,278)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_zzQRGfurtm4c" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(437,567)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_zB7bWmN97l5h" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(519,840)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Transfer Price Adjustment and Profits Abroad&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(195,112)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_zZX6kZXO9am3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(55,821)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_zAQgQvNv9YQ6" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(15,645)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax loss carryforwards without recognizing deferred taxes&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(27,758)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Indebtdness limit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--LimitOfIndebtednessMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(25,087)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Unrecorded deferred taxes on temporary differences&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--UnrecordedDeferredTaxesOnTemporaryDifferencesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;5,142&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Income taxes and social contribution on foreign profit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--IncomeTaxAndSocialContributionOnForeignProfitMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(13,011)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax incentives&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;50,333&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_z0hvRPt0nCV4" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;273,040&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_z7cmH0EdXlbk" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;64,818&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Interest on equity&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;290,968&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_zJTZPMFrW6ei" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;185,325&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_zv5Ha6VSbHgg" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;17,177&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recognition/(reversal) of tax credits&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zWucRPWQYZKl" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(562,014)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zubJ9eswcUHj" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;1,027,252&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zc6wMWNVoY0a" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;1,540,087&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other permanent exclusions (additions) (i)&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_zk7gXjoXEqE1" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;43,228&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_z04syQA3H3Me" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;258,346&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_zv4e1ykN7L9a" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(7,619)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution in net income for the year&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--IncomeTaxExpenseContinuingOperations1_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"&gt;&#160;(1,958,739)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--IncomeTaxExpenseContinuingOperations1_pn3n3_c20210101__20211231_z2TJgjxAX5u" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"&gt;&#160;(5,000,157)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--IncomeTaxExpenseContinuingOperations1_pn3n3_c20200101__20201231_zT8uASfMnFBa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"&gt;&#160;(625,508)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Effective tax rate&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20220101__20221231_zXpbHetQAeT4" title="Tax rate effect of tax losses"&gt;47&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20210101__20211231_zHcH373UdTEl" title="Tax rate effect of tax losses"&gt;27&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20200101__20201231_z3AJgl4td99" title="Tax rate effect of tax losses"&gt;13&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zP50QeVxHYD3" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1F_z1gZLEaZYIb3" style="text-align: justify"&gt;In 2021 the Company recognized a credit for the unconstitutionality of the levy of IRPJ and
CSLL on amounts referring to the SELIC rate received due to the repetition of undue tax payment.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A8_zahaj47atyae" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;18.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Deferred income tax and social contribution:&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Deferred income tax and social contribution balances
are as follows:&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_pn3n3_zWTCW7yHyn5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BF_zhPHY8CX1sYl" style="display: none"&gt;Schedule
of deferred income tax and social contribution&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;Deferred&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Income tax losses&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_z4CUrmELO4U" style="text-align: right" title="Total deferred"&gt;2,679,028&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_zVhr6P3yqSSf" style="text-align: right" title="Total deferred"&gt;1,537,623&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_zMFwfcCrgNla" style="text-align: right" title="Total deferred"&gt;1,848,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Social contribution tax losses&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zhaSopiMGUP5" style="text-align: right" title="Total deferred"&gt;894,183&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zVKh6HbWohi4" style="text-align: right" title="Total deferred"&gt;583,845&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zh7DThwKDrG9" style="text-align: right" title="Total deferred"&gt;688,208&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Temporary differences&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zgeWfE2CW06b" style="font-weight: bold; text-align: right" title="Total deferred"&gt;1,305,557&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zqS9oBtUc4Hi" style="font-weight: bold; text-align: right" title="Total deferred"&gt;2,447,543&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zqWSjT3Jp7V2" style="font-weight: bold; text-align: right" title="Total deferred"&gt;718,903&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Tax, social security, labor, civil and environmental provisions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_zJTtF8sYorc7" style="text-align: right" title="Total deferred"&gt;584,834&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_z8X6JJX1rCni" style="text-align: right" title="Total deferred"&gt;265,328&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_z0PthPwQcHhi" style="text-align: right" title="Total deferred"&gt;279,149&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Estimated losses on assets&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_zYZUJqlSDpp5" style="text-align: right" title="Total deferred"&gt;369,826&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_z3fhAcZTwZeh" style="text-align: right" title="Total deferred"&gt;283,266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_ziKtPLn8ZUH6" style="text-align: right" title="Total deferred"&gt;161,016&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Gains/(Losses) on financial assets&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_z449OWZgdJHd" style="text-align: right" title="Total deferred"&gt;468,813&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_z5GFvHRuy0l6" style="text-align: right" title="Total deferred"&gt;6,484&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_zeo9AVGiCaI4" style="text-align: right" title="Total deferred"&gt;5,027&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Actuarial Liabilities (Pension and Health Plan)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_zZuvugbelvJ5" style="text-align: right" title="Total deferred"&gt;226,875&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_z06XCkDUgyLk" style="text-align: right" title="Total deferred"&gt;210,009&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_zrQin0HkYuyb" style="text-align: right" title="Total deferred"&gt;262,457&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Provision for consumption and services&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_z50OyzhR8uca" style="text-align: right" title="Total deferred"&gt;205,880&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_z6aVk7EGUCWl" style="text-align: right" title="Total deferred"&gt;163,620&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_zhbEViOFbk2i" style="text-align: right" title="Total deferred"&gt;154,452&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Cash Flow Hedge Accounting and Unrealized Exchange Variations&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zbcNc6oUpB66" style="vertical-align: middle; text-align: right" title="Total deferred"&gt;1,459,012&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zrbUDVYGjZ5" style="vertical-align: middle; text-align: right" title="Total deferred"&gt;2,985,859&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zkBDBjtFxi44" style="vertical-align: middle; text-align: right" title="Total deferred"&gt;4,487,710&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;(Gain) on loss of control of Transnordestina&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zLSWSwGnuW9e" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(224,096)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zfG3vceQ4IE5" style="text-align: right" title="Total deferred"&gt;(92,180)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zUtMvI2QvWPl" style="text-align: right" title="Total deferred"&gt;(92,180)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Fair Value SWT/CBL Acquisition&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_z2Qu4MSG8mHi" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(149,489)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_zEobAQJfLoY5" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(178,160)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_zR49Iv3drhT7" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(212,015)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Business combination&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_zF1OQF7rgoH5" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(1,632,370)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_z8zHeSO5U7lf" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(1,338,674)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_zLFFPxD2i4uj" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(1,015,049)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_z6VjIA2Odvgj" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(3,728)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_zH2sYoLORtv4" style="text-align: right" title="Total deferred"&gt;141,991&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Total deferred"&gt;(53,685)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zXizfLeunOqa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,878,768&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_ztwIW6gdvze4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,569,011&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231_zj6EmQcnM8bh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;3,256,110&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Total Deferred Assets&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--DeferredTaxAssets1_iI_pn3n3_c20221231_zcnxhYFO2AM" style="text-align: right" title="Total deferred assets"&gt;5,095,718&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxAssets1_iI_pn3n3_c20211231_zN1B1evxiD02" style="text-align: right" title="Total deferred assets"&gt;5,072,092&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DeferredTaxAssets1_iI_pn3n3_c20201231_zR7AmLNcgw93" style="text-align: right" title="Total deferred assets"&gt;3,874,946&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Total Deferred Liabilities&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20221231_zajdYK6NCWu4" style="text-align: right" title="Total Deferred Liabilities"&gt;&#160;&#160;(216,950)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20211231_zF92T40882b5" style="text-align: right" title="Total Deferred Liabilities"&gt;&#160;&#160;(503,081)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20201231_zWK9nkZi1qSi" style="text-align: right" title="Total Deferred Liabilities"&gt;&#160;&#160;(618,836)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Total Deferred&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zyqkF7K8sOAd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,878,768&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zd2GhqGL1r2b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,569,011&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231_zFJzWyQXtoZ7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;3,256,110&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zUnOXjKtkJZ5" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;The Company has in its corporate
structure subsidiaries abroad, whose income is taxed by the income tax in the respective countries where they were constituted at rates
lower than those in force in Brazil. In the period between 2018 and 2022, these subsidiaries generated income in the amount of R$&lt;span id="xdx_90D_ecustom--ProfitGeneratedByForeignSubsidiaries_pn3n3_c20220101__20221231_z9W3TJx5q7ph" title="Profit generated by foreign subsidiaries"&gt;471,514&lt;/span&gt;.
If the Brazilian tax authorities understand that this income is subject to additional taxation in Brazil for income tax and social contribution,
these, if due, would reach approximately R$&lt;span id="xdx_90F_ecustom--IncomeTaxAndSocialContribution_pn3n3_c20220101__20221231_zEBKYjUx9sJ6" title="Income tax and social contribution"&gt;160,315&lt;/span&gt;. The Company, based on the position of its legal advisors, assessed only the likelihood
of loss as possible in the event of possible tax questioning and, therefore, no provision was recognized in the financial statements.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In addition, management evaluated the precepts
of IFRIC 23 - &#x201c;Uncertainty Over Income Tax Treatments&#x201d; and recognized in 2021 the credit for the unconstitutionality of the
levy of the IRPJ and CSLL on the amounts of default interest referring to the SELIC rate received due to the repetition of tax undue payment.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;A sensitivity analysis of consumption of tax credits
was carried out considering a variation in macroeconomic assumptions, operating performance, and liquidity events. Thus, considering the
results of the study carried out, which indicates that it is probable the existence of taxable income to use the balance of deferred income
tax and social contribution.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The estimate of recovery of the deferred tax assets
of IRPJ and CSLL are presented net when they refer to a single jurisdiction, as shown in the table below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_pn3n3_zAeURWJNvYUh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_zO8flbhh4PTb" style="display: none; font-size: 10pt"&gt;&lt;span id="xdx_8B6_zEqd5gm8T5d5" style="display: none"&gt;Schedule
of estimated recovery of deferred tax assets&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left; width: 73%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearMember_zC6AIL0g2Ouh" style="text-align: right" title="Deferred Asset"&gt;825,267&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourYearMember_z5YHZceukWx9" style="text-align: right; background-color: white" title="Deferred Asset"&gt;704,944&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFiveYearMember_zIy0bkbJRCNl" style="text-align: right" title="Deferred Asset"&gt;601,980&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSixYearMember_zPPA5MgQVSGa" style="text-align: right; background-color: white" title="Deferred Asset"&gt;722,660&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2027 e demais&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSevenYearMember_zhZwvpfVQDMc" style="text-align: right" title="Deferred Asset"&gt;3,203,872&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Deferred asset&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DeferredTaxAssets2_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deferred Asset"&gt;6,058,723&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Deferred liabilities - Parent Company&lt;/td&gt;
    &lt;td style="border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DeferredLiabilitiesParentCompany_c20221231_pn3n3" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Deferred liabilities - Parent Company"&gt;&#160;&#160;(963,005)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net deferred asset&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossDeferredTaxAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Net Deferred Asset"&gt;5,095,718&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Deferred liabilities - subsidiaries&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DeferredLiabilitiesSubsidiaries_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Deferred liabilities - Subsidiaries"&gt;&#160;&#160;(216,950)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net deferred asset&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NetDeferredTaxAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net Deferred Asset"&gt;4,878,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zdW99eoaZ9d9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;








&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;18.c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Changes in deferred income tax and social contribution&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The changes in deferred taxes is shown below:&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock_pn3n3_zLAnLMDmBJAl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BD_zM0yAr7WZE8" style="display: none"&gt;&lt;span id="xdx_8B6_zOVYmwZghqX1" style="display: none"&gt;Schedule
of changes in deferred income tax and social contribution&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 71%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 28%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2019&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20200101__20201231_zpsWYWZKyz68" style="font-weight: bold; text-align: right" title="Deferred taxes,  beginning"&gt;1,883,765&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Recognized in the result&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20200101__20201231_zeIzg2b9UwW" style="text-align: right" title="Deferred tax recognized in the result"&gt;1,426,696&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognized in other comprehensive income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20200101__20201231_zXfRqXIreQz6" style="text-align: right" title="Deferred tax recognized in other comprehensive income"&gt;(59,380)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20200101__20201231_zsJFehVM0Bn7" style="border-bottom: black 0.5pt solid; text-align: right" title="Deferred tax acquisition of companies"&gt;5,029&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20210101__20211231_z3NG8tuuBXVk" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: black; border-top-width: 0.5pt" title="Deferred taxes,  beginning"&gt;3,256,110&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Recognized in the result&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20210101__20211231_zFFrzJj0AoJl" style="text-align: right" title="Deferred tax recognized in the result"&gt;&#160;&#160;(759,355)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognized in other comprehensive income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20210101__20211231_zGry8kOxSg7d" style="text-align: right" title="Deferred tax recognized in other comprehensive income"&gt;2,073,437&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20210101__20211231_zkMtZrATJ5p1" style="border-bottom: black 0.5pt solid; text-align: right" title="Deferred tax acquisition of companies"&gt;&#160;&#160;(1,181)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20220101__20221231_zvIOw5TdMqd5" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: black; border-top-width: 0.5pt" title="Deferred taxes, beginning"&gt;4,569,011&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Recognized in the result&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20220101__20221231_zJ5OOeizuuG2" style="text-align: right" title="Deferred tax recognized in the result"&gt;&#160;&#160;(420,773)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognized in other comprehensive income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20220101__20221231_zr9uF5xjCTca" style="text-align: right" title="Deferred tax recognized in other comprehensive income"&gt;&#160;&#160;(322,876)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20220101__20221231_zD0idRG6u7jh" style="text-align: right" title="Deferred tax acquisition of companies"&gt;1,053,406&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_c20220101__20221231_z7Onb5vt01S6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Deferred taxes, ending"&gt;4,878,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zNqihoBL8v7h" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;18.d)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Income tax and social contribution recognized in equity:&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The income tax and social contribution recognized
directly in equity are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_pn3n3_zCZ2sPOOSzOl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B0_zM8VvU9uOn31" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z1XuhQh24wkg" style="display: none"&gt;Schedule
of income tax and social contribution recognized in shareholders' equity&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 65%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; font-weight: bold; text-align: right; width: 17%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Actuarial gains on defined benefit pension plan&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan"&gt;100,139&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan"&gt;&#160;&#160;104,533&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Exchange differences on translating foreign operations&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20220101__20221231_z5x9Wo6YlFy4" style="text-align: right" title="Exchange differences on translating foreign operations"&gt;&#160;&#160;(325,350)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20210101__20211231_zS5LUT9QsxL3" style="text-align: right" title="Exchange differences on translating foreign operations"&gt;&#160;(325,350)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20220101__20221231_pn3n3" style="text-align: right" title="Cash flow hedge accounting"&gt;1,571,953&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20210101__20211231_pn3n3" style="text-align: right" title="Cash flow hedge accounting"&gt;&#160;&#160;1,959,556&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: Black"/&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20220101__20221231_z28MIulw45g3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;2,693,484&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20210101__20211231_z3qTYKxfTbA1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;1,738,739&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zwzIEhAqESB5" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Current income tax and social contribution are
calculated based on the tax laws enacted by the end of the reporting period, including in the countries where the Group entities operate
and generate taxable income. Management periodically assesses the positions taken in the tax calculations with respect to situations where
applicable tax regulations are open to interpretations. The Group recognizes provisions where appropriate, based on the estimated payments
to tax authorities. The income tax and social contribution expense comprises current and deferred taxes. Current and deferred taxes are
recognized in profit or loss unless they are related to business combinations or items recognized directly in equity.&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Current tax expense is the expected payment of
taxable income for the year, using the nominal rate approved or substantially approved on the balance sheet date, and any adjustment of
taxes payable related to previous years. Current income tax and social contribution are posted net in liabilities whenever there are amounts
payable, or in assets whenever such amounts paid in advance exceed the total amount due at the reporting date.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Deferred tax is recognized in relation to temporary
differences between the tax bases of assets and liabilities and their book values in the financial statements.&#160;Deferred tax is not
recognized for temporary differences arising from the initial recognition of assets and liabilities in a transaction that is not a business
combination, that does not affect nor accounting profit nor tax profit or loss, differences related to investments in subsidiaries and
controlled entities when it is probable that they will not revert in a foreseeable future and from the initial recognition of goodwill,
in accordance with IAS 12 - Income Taxes. The amount of the deferred tax determined is based on the expectation of realization or settlement
of the temporary difference and uses the nominal rate approved or substantially approved.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Deferred income tax assets and liabilities are
presented net in the balance sheet whenever there is a legal right and the intention to offset them upon the calculation of current taxes,
usually related to the same legal entity and the same taxation authority.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Deferred income tax and social contribution assets
are recognized on recoverable balances of tax loss and negative basis of CSLL, tax credits and deductible temporary differences. Such
assets are reviewed at each year-end date and will be reduced to the extent that their realization is less likely to occur.&lt;/p&gt;

</sid:DisclosureOfIncomeTaxAndSocialContributionExplanatory>
    <sid:SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_pn3n3_zgAD6EAcRH4l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details)"&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BF_zvnhFACyPzHl" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;span id="xdx_8BA_z0FBkSiW4BQa" style="display: none"&gt;Schedule
of income tax and social contribution income (expense)&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49D_20220101__20221231_zLXMB2RaLYEl" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20210101__20211231_zccVrIJJ5HZ9" style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20200101__20201231_zofIlpYCEfu5" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 53%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--IncomeTaxExpenseContinuingOperationsAbstract_iB" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution income (expense)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--CurrentTaxExpenseIncome_z33FF2unPT77" style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Current&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(1,537,966)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(4,240,802)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,052,204)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--DeferredTaxExpenseIncome_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deferred&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(420,773)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(759,355)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,426,696&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TotalIncomeTaxExpenseContinuingOperations_zghGCFPkPp78" style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Total&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(1,958,739)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(5,000,157)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(625,508)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock>
    <ifrs-full:CurrentTaxExpenseIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1537966000</ifrs-full:CurrentTaxExpenseIncome>
    <ifrs-full:CurrentTaxExpenseIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-4240802000</ifrs-full:CurrentTaxExpenseIncome>
    <ifrs-full:CurrentTaxExpenseIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2052204000</ifrs-full:CurrentTaxExpenseIncome>
    <ifrs-full:DeferredTaxExpenseIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-420773000</ifrs-full:DeferredTaxExpenseIncome>
    <ifrs-full:DeferredTaxExpenseIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-759355000</ifrs-full:DeferredTaxExpenseIncome>
    <ifrs-full:DeferredTaxExpenseIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1426696000</ifrs-full:DeferredTaxExpenseIncome>
    <sid:TotalIncomeTaxExpenseContinuingOperations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1958739000</sid:TotalIncomeTaxExpenseContinuingOperations>
    <sid:TotalIncomeTaxExpenseContinuingOperations
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-5000157000</sid:TotalIncomeTaxExpenseContinuingOperations>
    <sid:TotalIncomeTaxExpenseContinuingOperations
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-625508000</sid:TotalIncomeTaxExpenseContinuingOperations>
    <sid:SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_pn3n3_zM4Dt4taEEW6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BF_zUUWxQaVkqK1" style="display: none"&gt;Schedule
of reconciliation of income tax and social contribution income (expense)&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit before income tax and social contribution&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--AccountingProfit_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"&gt;&#160;&#160;4,126,437&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--AccountingProfit_pn3n3_c20210101__20211231_z0BsSY1Em3r4" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"&gt;18,595,778&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--AccountingProfit_pn3n3_c20200101__20201231_zQ861X14mBRg" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"&gt;&#160;&#160;4,918,126&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax rate&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_c20220101__20221231_zkczsExUpl54" title="Applicable tax rate"&gt;34&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ApplicableTaxRate_pid_dp_c20210101__20211231_zJcAIEfj3YLa" title="Applicable tax rate"&gt;34&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_c20200101__20201231_zljNRLWtPymb" title="Applicable tax rate"&gt;34&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution at combined statutory rate&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"&gt;&#160;(1,402,989)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_c20210101__20211231_znB1NJq14l47" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"&gt;&#160;(6,322,565)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_c20200101__20201231_zJjmdZIKxnI2" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"&gt;&#160;(1,672,163)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Adjustment to reflect the effective rate:&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Equity in results of affiliated companies&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;155,125&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_z4GwYwbVraf7" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;71,833&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_zJfLvl2qmkq2" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;28,391&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Difference Tax Rate in companies abroad&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_pn3n3" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(338,278)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_zzQRGfurtm4c" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(437,567)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_zB7bWmN97l5h" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(519,840)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Transfer Price Adjustment and Profits Abroad&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(195,112)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_zZX6kZXO9am3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(55,821)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_zAQgQvNv9YQ6" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(15,645)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax loss carryforwards without recognizing deferred taxes&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(27,758)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Indebtdness limit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--LimitOfIndebtednessMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(25,087)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Unrecorded deferred taxes on temporary differences&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--UnrecordedDeferredTaxesOnTemporaryDifferencesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;5,142&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Income taxes and social contribution on foreign profit&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--IncomeTaxAndSocialContributionOnForeignProfitMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;(13,011)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax incentives&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;50,333&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_z0hvRPt0nCV4" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;273,040&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_z7cmH0EdXlbk" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;64,818&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Interest on equity&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;290,968&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_zJTZPMFrW6ei" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;185,325&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_zv5Ha6VSbHgg" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;17,177&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Recognition/(reversal) of tax credits&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zWucRPWQYZKl" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(562,014)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zubJ9eswcUHj" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;1,027,252&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zc6wMWNVoY0a" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;1,540,087&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other permanent exclusions (additions) (i)&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_zk7gXjoXEqE1" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;43,228&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_z04syQA3H3Me" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;&#160;258,346&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_zv4e1ykN7L9a" style="text-align: right" title="Adjustment to reflect the effective rate"&gt;&#160;(7,619)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution in net income for the year&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--IncomeTaxExpenseContinuingOperations1_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"&gt;&#160;(1,958,739)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--IncomeTaxExpenseContinuingOperations1_pn3n3_c20210101__20211231_z2TJgjxAX5u" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"&gt;&#160;(5,000,157)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--IncomeTaxExpenseContinuingOperations1_pn3n3_c20200101__20201231_zT8uASfMnFBa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"&gt;&#160;(625,508)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Effective tax rate&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_902_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20220101__20221231_zXpbHetQAeT4" title="Tax rate effect of tax losses"&gt;47&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20210101__20211231_zHcH373UdTEl" title="Tax rate effect of tax losses"&gt;27&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20200101__20201231_z3AJgl4td99" title="Tax rate effect of tax losses"&gt;13&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zP50QeVxHYD3" style="width: 15pt; text-align: right"&gt;(i)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1F_z1gZLEaZYIb3" style="text-align: justify"&gt;In 2021 the Company recognized a credit for the unconstitutionality of the levy of IRPJ and
CSLL on amounts referring to the SELIC rate received due to the repetition of undue tax payment.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock>
    <ifrs-full:AccountingProfit
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4126437000</ifrs-full:AccountingProfit>
    <ifrs-full:AccountingProfit
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">18595778000</ifrs-full:AccountingProfit>
    <ifrs-full:AccountingProfit
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4918126000</ifrs-full:AccountingProfit>
    <ifrs-full:ApplicableTaxRate
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.34</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">0.34</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.34</ifrs-full:ApplicableTaxRate>
    <ifrs-full:TaxExpenseIncomeAtApplicableTaxRate
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1402989000</ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
    <ifrs-full:TaxExpenseIncomeAtApplicableTaxRate
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-6322565000</ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
    <ifrs-full:TaxExpenseIncomeAtApplicableTaxRate
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1672163000</ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_EquityInResultsOfAffiliatedCompaniesMember"
      decimals="-3"
      unitRef="BRL">155125000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_EquityInResultsOfAffiliatedCompaniesMember"
      decimals="-3"
      unitRef="BRL">71833000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_EquityInResultsOfAffiliatedCompaniesMember"
      decimals="-3"
      unitRef="BRL">28391000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_ProfitWithDifferentiatedRatesOrUntaxedMember"
      decimals="-3"
      unitRef="BRL">-338278000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_ProfitWithDifferentiatedRatesOrUntaxedMember"
      decimals="-3"
      unitRef="BRL">-437567000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_ProfitWithDifferentiatedRatesOrUntaxedMember"
      decimals="-3"
      unitRef="BRL">-519840000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_TransferPricingAdjustmentMember"
      decimals="-3"
      unitRef="BRL">-195112000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_TransferPricingAdjustmentMember"
      decimals="-3"
      unitRef="BRL">-55821000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_TransferPricingAdjustmentMember"
      decimals="-3"
      unitRef="BRL">-15645000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember"
      decimals="-3"
      unitRef="BRL">-27758000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_LimitOfIndebtednessMember"
      decimals="-3"
      unitRef="BRL">-25087000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_UnrecordedDeferredTaxesOnTemporaryDifferencesMember"
      decimals="-3"
      unitRef="BRL">5142000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_IncomeTaxAndSocialContributionOnForeignProfitMember"
      decimals="-3"
      unitRef="BRL">-13011000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_TaxIncentivesMember"
      decimals="-3"
      unitRef="BRL">50333000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_TaxIncentivesMember"
      decimals="-3"
      unitRef="BRL">273040000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_TaxIncentivesMember"
      decimals="-3"
      unitRef="BRL">64818000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_InterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">290968000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_InterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">185325000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_InterestOnEquityMember"
      decimals="-3"
      unitRef="BRL">17177000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_RecognitionOfTaxCreditsMember"
      decimals="-3"
      unitRef="BRL">-562014000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_RecognitionOfTaxCreditsMember"
      decimals="-3"
      unitRef="BRL">1027252000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_RecognitionOfTaxCreditsMember"
      decimals="-3"
      unitRef="BRL">1540087000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2022-01-012022-12-31_custom_OtherPermanentDeductionsAdditionsMember"
      decimals="-3"
      id="Fact006529"
      unitRef="BRL">43228000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2021-01-012021-12-31_custom_OtherPermanentDeductionsAdditionsMember"
      decimals="-3"
      id="Fact006531"
      unitRef="BRL">258346000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
      contextRef="From2020-01-012020-12-31_custom_OtherPermanentDeductionsAdditionsMember"
      decimals="-3"
      id="Fact006533"
      unitRef="BRL">-7619000</ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
    <sid:IncomeTaxExpenseContinuingOperations1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1958739000</sid:IncomeTaxExpenseContinuingOperations1>
    <sid:IncomeTaxExpenseContinuingOperations1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-5000157000</sid:IncomeTaxExpenseContinuingOperations1>
    <sid:IncomeTaxExpenseContinuingOperations1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-625508000</sid:IncomeTaxExpenseContinuingOperations1>
    <ifrs-full:TaxRateEffectOfTaxLosses
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.47</ifrs-full:TaxRateEffectOfTaxLosses>
    <ifrs-full:TaxRateEffectOfTaxLosses
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">0.27</ifrs-full:TaxRateEffectOfTaxLosses>
    <ifrs-full:TaxRateEffectOfTaxLosses
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.13</ifrs-full:TaxRateEffectOfTaxLosses>
    <sid:SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_pn3n3_zWTCW7yHyn5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BF_zhPHY8CX1sYl" style="display: none"&gt;Schedule
of deferred income tax and social contribution&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;Deferred&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Income tax losses&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_z4CUrmELO4U" style="text-align: right" title="Total deferred"&gt;2,679,028&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_zVhr6P3yqSSf" style="text-align: right" title="Total deferred"&gt;1,537,623&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_zMFwfcCrgNla" style="text-align: right" title="Total deferred"&gt;1,848,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Social contribution tax losses&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zhaSopiMGUP5" style="text-align: right" title="Total deferred"&gt;894,183&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zVKh6HbWohi4" style="text-align: right" title="Total deferred"&gt;583,845&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zh7DThwKDrG9" style="text-align: right" title="Total deferred"&gt;688,208&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Temporary differences&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zgeWfE2CW06b" style="font-weight: bold; text-align: right" title="Total deferred"&gt;1,305,557&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zqS9oBtUc4Hi" style="font-weight: bold; text-align: right" title="Total deferred"&gt;2,447,543&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zqWSjT3Jp7V2" style="font-weight: bold; text-align: right" title="Total deferred"&gt;718,903&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Tax, social security, labor, civil and environmental provisions&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_zJTtF8sYorc7" style="text-align: right" title="Total deferred"&gt;584,834&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_z8X6JJX1rCni" style="text-align: right" title="Total deferred"&gt;265,328&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_z0PthPwQcHhi" style="text-align: right" title="Total deferred"&gt;279,149&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Estimated losses on assets&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_zYZUJqlSDpp5" style="text-align: right" title="Total deferred"&gt;369,826&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_z3fhAcZTwZeh" style="text-align: right" title="Total deferred"&gt;283,266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_ziKtPLn8ZUH6" style="text-align: right" title="Total deferred"&gt;161,016&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Gains/(Losses) on financial assets&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_z449OWZgdJHd" style="text-align: right" title="Total deferred"&gt;468,813&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_z5GFvHRuy0l6" style="text-align: right" title="Total deferred"&gt;6,484&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_zeo9AVGiCaI4" style="text-align: right" title="Total deferred"&gt;5,027&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Actuarial Liabilities (Pension and Health Plan)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_zZuvugbelvJ5" style="text-align: right" title="Total deferred"&gt;226,875&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_z06XCkDUgyLk" style="text-align: right" title="Total deferred"&gt;210,009&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_zrQin0HkYuyb" style="text-align: right" title="Total deferred"&gt;262,457&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Provision for consumption and services&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_z50OyzhR8uca" style="text-align: right" title="Total deferred"&gt;205,880&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_z6aVk7EGUCWl" style="text-align: right" title="Total deferred"&gt;163,620&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_zhbEViOFbk2i" style="text-align: right" title="Total deferred"&gt;154,452&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Cash Flow Hedge Accounting and Unrealized Exchange Variations&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zbcNc6oUpB66" style="vertical-align: middle; text-align: right" title="Total deferred"&gt;1,459,012&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zrbUDVYGjZ5" style="vertical-align: middle; text-align: right" title="Total deferred"&gt;2,985,859&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zkBDBjtFxi44" style="vertical-align: middle; text-align: right" title="Total deferred"&gt;4,487,710&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;(Gain) on loss of control of Transnordestina&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zLSWSwGnuW9e" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(224,096)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zfG3vceQ4IE5" style="text-align: right" title="Total deferred"&gt;(92,180)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zUtMvI2QvWPl" style="text-align: right" title="Total deferred"&gt;(92,180)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Fair Value SWT/CBL Acquisition&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_z2Qu4MSG8mHi" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(149,489)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_zEobAQJfLoY5" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(178,160)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_zR49Iv3drhT7" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(212,015)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Business combination&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_zF1OQF7rgoH5" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(1,632,370)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_z8zHeSO5U7lf" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(1,338,674)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_zLFFPxD2i4uj" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(1,015,049)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_z6VjIA2Odvgj" style="text-align: right" title="Total deferred"&gt;&#160;&#160;(3,728)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_zH2sYoLORtv4" style="text-align: right" title="Total deferred"&gt;141,991&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Total deferred"&gt;(53,685)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zXizfLeunOqa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,878,768&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_ztwIW6gdvze4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,569,011&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231_zj6EmQcnM8bh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;3,256,110&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Total Deferred Assets&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--DeferredTaxAssets1_iI_pn3n3_c20221231_zcnxhYFO2AM" style="text-align: right" title="Total deferred assets"&gt;5,095,718&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxAssets1_iI_pn3n3_c20211231_zN1B1evxiD02" style="text-align: right" title="Total deferred assets"&gt;5,072,092&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DeferredTaxAssets1_iI_pn3n3_c20201231_zR7AmLNcgw93" style="text-align: right" title="Total deferred assets"&gt;3,874,946&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Total Deferred Liabilities&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20221231_zajdYK6NCWu4" style="text-align: right" title="Total Deferred Liabilities"&gt;&#160;&#160;(216,950)&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20211231_zF92T40882b5" style="text-align: right" title="Total Deferred Liabilities"&gt;&#160;&#160;(503,081)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20201231_zWK9nkZi1qSi" style="text-align: right" title="Total Deferred Liabilities"&gt;&#160;&#160;(618,836)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Total Deferred&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zyqkF7K8sOAd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,878,768&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zd2GhqGL1r2b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;4,569,011&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231_zFJzWyQXtoZ7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred"&gt;3,256,110&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_DeferredIncomeTaxLossesMember"
      decimals="-3"
      unitRef="BRL">2679028000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_DeferredIncomeTaxLossesMember"
      decimals="-3"
      unitRef="BRL">1537623000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_DeferredIncomeTaxLossesMember"
      decimals="-3"
      unitRef="BRL">1848999000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_DeferredSocialContributionTaxLossesMember"
      decimals="-3"
      unitRef="BRL">894183000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_DeferredSocialContributionTaxLossesMember"
      decimals="-3"
      unitRef="BRL">583845000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_DeferredSocialContributionTaxLossesMember"
      decimals="-3"
      unitRef="BRL">688208000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_TemporaryDifferencesMember"
      decimals="-3"
      unitRef="BRL">1305557000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_TemporaryDifferencesMember"
      decimals="-3"
      unitRef="BRL">2447543000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_TemporaryDifferencesMember"
      decimals="-3"
      unitRef="BRL">718903000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember"
      decimals="-3"
      unitRef="BRL">584834000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember"
      decimals="-3"
      unitRef="BRL">265328000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember"
      decimals="-3"
      unitRef="BRL">279149000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_EstimatedLossesOnAssetsMember"
      decimals="-3"
      unitRef="BRL">369826000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_EstimatedLossesOnAssetsMember"
      decimals="-3"
      unitRef="BRL">283266000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_EstimatedLossesOnAssetsMember"
      decimals="-3"
      unitRef="BRL">161016000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_GainsLossesOnFinancialAssetsMember"
      decimals="-3"
      unitRef="BRL">468813000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_GainsLossesOnFinancialAssetsMember"
      decimals="-3"
      unitRef="BRL">6484000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_GainsLossesOnFinancialAssetsMember"
      decimals="-3"
      unitRef="BRL">5027000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_ActuarialLiabilityPensionAndHealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">226875000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_ActuarialLiabilityPensionAndHealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">210009000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_ActuarialLiabilityPensionAndHealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">262457000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_ProvisionForConsumptionAndServicesMember"
      decimals="-3"
      unitRef="BRL">205880000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_ProvisionForConsumptionAndServicesMember"
      decimals="-3"
      unitRef="BRL">163620000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_ProvisionForConsumptionAndServicesMember"
      decimals="-3"
      unitRef="BRL">154452000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_CashFlowHedgeAccountingMember"
      decimals="-3"
      unitRef="BRL">1459012000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_CashFlowHedgeAccountingMember"
      decimals="-3"
      unitRef="BRL">2985859000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_CashFlowHedgeAccountingMember"
      decimals="-3"
      unitRef="BRL">4487710000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_GainLossOfControlInTransnordestinaMember"
      decimals="-3"
      unitRef="BRL">-224096000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_GainLossOfControlInTransnordestinaMember"
      decimals="-3"
      unitRef="BRL">-92180000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_GainLossOfControlInTransnordestinaMember"
      decimals="-3"
      unitRef="BRL">-92180000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_FairValueSWTCBLAcquisitionMember"
      decimals="-3"
      unitRef="BRL">-149489000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_FairValueSWTCBLAcquisitionMember"
      decimals="-3"
      unitRef="BRL">-178160000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_FairValueSWTCBLAcquisitionMember"
      decimals="-3"
      unitRef="BRL">-212015000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_BusinessCombinationMember"
      decimals="-3"
      unitRef="BRL">-1632370000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_BusinessCombinationMember"
      decimals="-3"
      unitRef="BRL">-1338674000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_BusinessCombinationMember"
      decimals="-3"
      unitRef="BRL">-1015049000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2022-12-31_custom_OthersMember203072921"
      decimals="-3"
      unitRef="BRL">-3728000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2021-12-31_custom_OthersMember203072953"
      decimals="-3"
      unitRef="BRL">141991000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset
      contextRef="AsOf2020-12-31_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">-53685000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4878768000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4569011000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">3256110000</ifrs-full:DeferredTaxLiabilityAsset>
    <sid:DeferredTaxAssets1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5095718000</sid:DeferredTaxAssets1>
    <sid:DeferredTaxAssets1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">5072092000</sid:DeferredTaxAssets1>
    <sid:DeferredTaxAssets1 contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">3874946000</sid:DeferredTaxAssets1>
    <sid:DeferredTaxLiabilities1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-216950000</sid:DeferredTaxLiabilities1>
    <sid:DeferredTaxLiabilities1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-503081000</sid:DeferredTaxLiabilities1>
    <sid:DeferredTaxLiabilities1 contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">-618836000</sid:DeferredTaxLiabilities1>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4878768000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4569011000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">3256110000</ifrs-full:DeferredTaxLiabilityAsset>
    <sid:ProfitGeneratedByForeignSubsidiaries
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">471514000</sid:ProfitGeneratedByForeignSubsidiaries>
    <sid:IncomeTaxAndSocialContribution
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">160315000</sid:IncomeTaxAndSocialContribution>
    <sid:ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_pn3n3_zAeURWJNvYUh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 3)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_zO8flbhh4PTb" style="display: none; font-size: 10pt"&gt;&lt;span id="xdx_8B6_zEqd5gm8T5d5" style="display: none"&gt;Schedule
of estimated recovery of deferred tax assets&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; background-color: white"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left; width: 73%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearMember_zC6AIL0g2Ouh" style="text-align: right" title="Deferred Asset"&gt;825,267&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourYearMember_z5YHZceukWx9" style="text-align: right; background-color: white" title="Deferred Asset"&gt;704,944&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFiveYearMember_zIy0bkbJRCNl" style="text-align: right" title="Deferred Asset"&gt;601,980&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSixYearMember_zPPA5MgQVSGa" style="text-align: right; background-color: white" title="Deferred Asset"&gt;722,660&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;2027 e demais&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSevenYearMember_zhZwvpfVQDMc" style="text-align: right" title="Deferred Asset"&gt;3,203,872&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Deferred asset&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DeferredTaxAssets2_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deferred Asset"&gt;6,058,723&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Deferred liabilities - Parent Company&lt;/td&gt;
    &lt;td style="border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DeferredLiabilitiesParentCompany_c20221231_pn3n3" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Deferred liabilities - Parent Company"&gt;&#160;&#160;(963,005)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net deferred asset&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossDeferredTaxAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Net Deferred Asset"&gt;5,095,718&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Deferred liabilities - subsidiaries&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DeferredLiabilitiesSubsidiaries_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Deferred liabilities - Subsidiaries"&gt;&#160;&#160;(216,950)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net deferred asset&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NetDeferredTaxAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net Deferred Asset"&gt;4,878,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock>
    <sid:DeferredTaxAssets2
      contextRef="AsOf2022-12-31_custom_LaterThanThreeYearMember"
      decimals="-3"
      unitRef="BRL">825267000</sid:DeferredTaxAssets2>
    <sid:DeferredTaxAssets2
      contextRef="AsOf2022-12-31_custom_LaterThanFourYearMember"
      decimals="-3"
      unitRef="BRL">704944000</sid:DeferredTaxAssets2>
    <sid:DeferredTaxAssets2
      contextRef="AsOf2022-12-31_custom_LaterThanFiveYearMember"
      decimals="-3"
      unitRef="BRL">601980000</sid:DeferredTaxAssets2>
    <sid:DeferredTaxAssets2
      contextRef="AsOf2022-12-31_custom_LaterThanSixYearMember"
      decimals="-3"
      unitRef="BRL">722660000</sid:DeferredTaxAssets2>
    <sid:DeferredTaxAssets2
      contextRef="AsOf2022-12-31_custom_LaterThanSevenYearMember"
      decimals="-3"
      unitRef="BRL">3203872000</sid:DeferredTaxAssets2>
    <sid:DeferredTaxAssets2 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">6058723000</sid:DeferredTaxAssets2>
    <sid:DeferredLiabilitiesParentCompany contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-963005000</sid:DeferredLiabilitiesParentCompany>
    <sid:GrossDeferredTaxAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5095718000</sid:GrossDeferredTaxAssets>
    <sid:DeferredLiabilitiesSubsidiaries contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-216950000</sid:DeferredLiabilitiesSubsidiaries>
    <ifrs-full:NetDeferredTaxAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4878768000</ifrs-full:NetDeferredTaxAssets>
    <sid:ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock_pn3n3_zLAnLMDmBJAl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BD_zM0yAr7WZE8" style="display: none"&gt;&lt;span id="xdx_8B6_zOVYmwZghqX1" style="display: none"&gt;Schedule
of changes in deferred income tax and social contribution&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 71%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 28%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2019&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20200101__20201231_zpsWYWZKyz68" style="font-weight: bold; text-align: right" title="Deferred taxes,  beginning"&gt;1,883,765&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Recognized in the result&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20200101__20201231_zeIzg2b9UwW" style="text-align: right" title="Deferred tax recognized in the result"&gt;1,426,696&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognized in other comprehensive income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20200101__20201231_zXfRqXIreQz6" style="text-align: right" title="Deferred tax recognized in other comprehensive income"&gt;(59,380)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20200101__20201231_zsJFehVM0Bn7" style="border-bottom: black 0.5pt solid; text-align: right" title="Deferred tax acquisition of companies"&gt;5,029&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2020&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20210101__20211231_z3NG8tuuBXVk" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: black; border-top-width: 0.5pt" title="Deferred taxes,  beginning"&gt;3,256,110&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Recognized in the result&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20210101__20211231_zFFrzJj0AoJl" style="text-align: right" title="Deferred tax recognized in the result"&gt;&#160;&#160;(759,355)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognized in other comprehensive income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20210101__20211231_zGry8kOxSg7d" style="text-align: right" title="Deferred tax recognized in other comprehensive income"&gt;2,073,437&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20210101__20211231_zkMtZrATJ5p1" style="border-bottom: black 0.5pt solid; text-align: right" title="Deferred tax acquisition of companies"&gt;&#160;&#160;(1,181)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2021&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20220101__20221231_zvIOw5TdMqd5" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: black; border-top-width: 0.5pt" title="Deferred taxes, beginning"&gt;4,569,011&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Recognized in the result&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20220101__20221231_zJ5OOeizuuG2" style="text-align: right" title="Deferred tax recognized in the result"&gt;&#160;&#160;(420,773)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognized in other comprehensive income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20220101__20221231_zr9uF5xjCTca" style="text-align: right" title="Deferred tax recognized in other comprehensive income"&gt;&#160;&#160;(322,876)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Acquisition of companies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20220101__20221231_zD0idRG6u7jh" style="text-align: right" title="Deferred tax acquisition of companies"&gt;1,053,406&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Balance at December 31, 2022&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_c20220101__20221231_z7Onb5vt01S6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Deferred taxes, ending"&gt;4,878,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2019-12-31" decimals="-3" unitRef="BRL">1883765000</ifrs-full:DeferredTaxLiabilityAsset>
    <sid:DeferredTaxRecognizedInResult
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1426696000</sid:DeferredTaxRecognizedInResult>
    <sid:DeferredTaxRecognizedInOtherComprehensiveIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-59380000</sid:DeferredTaxRecognizedInOtherComprehensiveIncome>
    <sid:DeferredTaxAcquisitionOfCompanies
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">5029000</sid:DeferredTaxAcquisitionOfCompanies>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">3256110000</ifrs-full:DeferredTaxLiabilityAsset>
    <sid:DeferredTaxRecognizedInResult
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-759355000</sid:DeferredTaxRecognizedInResult>
    <sid:DeferredTaxRecognizedInOtherComprehensiveIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2073437000</sid:DeferredTaxRecognizedInOtherComprehensiveIncome>
    <sid:DeferredTaxAcquisitionOfCompanies
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1181000</sid:DeferredTaxAcquisitionOfCompanies>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4569011000</ifrs-full:DeferredTaxLiabilityAsset>
    <sid:DeferredTaxRecognizedInResult
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-420773000</sid:DeferredTaxRecognizedInResult>
    <sid:DeferredTaxRecognizedInOtherComprehensiveIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-322876000</sid:DeferredTaxRecognizedInOtherComprehensiveIncome>
    <sid:DeferredTaxAcquisitionOfCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1053406000</sid:DeferredTaxAcquisitionOfCompanies>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4878768000</ifrs-full:DeferredTaxLiabilityAsset>
    <sid:DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_pn3n3_zCZ2sPOOSzOl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B0_zM8VvU9uOn31" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B0_z1XuhQh24wkg" style="display: none"&gt;Schedule
of income tax and social contribution recognized in shareholders' equity&lt;/span&gt;&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="color: #333333; width: 65%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #333333; font-weight: bold; text-align: right; width: 17%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Income tax and social contribution&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Actuarial gains on defined benefit pension plan&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan"&gt;100,139&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan"&gt;&#160;&#160;104,533&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Exchange differences on translating foreign operations&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20220101__20221231_z5x9Wo6YlFy4" style="text-align: right" title="Exchange differences on translating foreign operations"&gt;&#160;&#160;(325,350)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20210101__20211231_zS5LUT9QsxL3" style="text-align: right" title="Exchange differences on translating foreign operations"&gt;&#160;(325,350)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cash flow hedge accounting&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20220101__20221231_pn3n3" style="text-align: right" title="Cash flow hedge accounting"&gt;1,571,953&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20210101__20211231_pn3n3" style="text-align: right" title="Cash flow hedge accounting"&gt;&#160;&#160;1,959,556&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: Black"/&gt;
    &lt;td id="xdx_983_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20220101__20221231_z28MIulw45g3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;2,693,484&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20210101__20211231_z3qTYKxfTbA1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;1,738,739&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">100139000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">104533000</ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-325350000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset>
    <ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-325350000</ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset>
    <sid:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1571953000</sid:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity>
    <sid:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1959556000</sid:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2693484000</ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1738739000</ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity>
    <sid:DisclosureOfTaxesInInstallmentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80C_ecustom--DisclosureOfTaxesInInstallmentsExplanatory_z1tenjyXtLOf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 1.45pt 0 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;19.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_823_zyjrY3Bbwqid"&gt;TAXES IN INSTALLMENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The position of REFIS debts and other installments,
recorded in taxes in installments in current and non-current liabilities, as shown in note 17, are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_885_ecustom--SummaryOfTaxesInInstallmentsTableTextBlock_pn3n3_zhg4eNuGpnM1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TAXES IN INSTALLMENTS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zfRpeW2qGQIa" style="display: none"&gt;Schedule
of taxes in installments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 57%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 21%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Federal REFIS Law 11.941/09&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw1Member_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;17,585&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw1Member_zvbCi2Wd5yXl" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;18,499&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Federal REFIS Law 12.865/13&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw2Member_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;39,522&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw2Member_zo1LMdZ6nIW2" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;43,352&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other taxes in installments&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherTaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;407,720&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherTaxesInInstallmentsMember_zjzfU2fmiT6j" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;142,568&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Unclassified consolidates taxes in installments"&gt;464,827&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231_zHCOaMsiWR54" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Unclassified consolidates taxes in installments"&gt;204,419&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_c20221231_pn3n3" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, current"&gt;&#160;&#160;280,721&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_iI_pn3n3_c20211231_zkcTU17HUtIk" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, current"&gt;51,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_c20221231_pn3n3" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, noncurrent"&gt;&#160;&#160;184,106&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_iI_pn3n3_c20211231_zybISEIs7oWk" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, noncurrent"&gt;&#160;&#160;152,420&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;464,827&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;204,419&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Refers to the balance arising from the adhesion
to the REFIS related to the refinancing programs of Law 11,941/09, Law 12,865/13 and the installment that allows the taxpayer to pay the
debts registered in overdue debt of the Federal Government with benefits, reduced down payment and extended payment term. The installments
are paid in monthly installments, with interest at the SELIC rate.&lt;/p&gt;

</sid:DisclosureOfTaxesInInstallmentsExplanatory>
    <sid:SummaryOfTaxesInInstallmentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_885_ecustom--SummaryOfTaxesInInstallmentsTableTextBlock_pn3n3_zhg4eNuGpnM1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TAXES IN INSTALLMENTS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zfRpeW2qGQIa" style="display: none"&gt;Schedule
of taxes in installments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 57%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 21%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 21%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Federal REFIS Law 11.941/09&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw1Member_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;17,585&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw1Member_zvbCi2Wd5yXl" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;18,499&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Federal REFIS Law 12.865/13&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw2Member_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;39,522&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw2Member_zo1LMdZ6nIW2" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;43,352&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other taxes in installments&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherTaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;407,720&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherTaxesInInstallmentsMember_zjzfU2fmiT6j" style="text-align: right" title="Unclassified consolidates taxes in installments"&gt;142,568&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Unclassified consolidates taxes in installments"&gt;464,827&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231_zHCOaMsiWR54" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Unclassified consolidates taxes in installments"&gt;204,419&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_c20221231_pn3n3" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, current"&gt;&#160;&#160;280,721&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_iI_pn3n3_c20211231_zkcTU17HUtIk" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, current"&gt;51,999&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Non-current&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_c20221231_pn3n3" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, noncurrent"&gt;&#160;&#160;184,106&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_iI_pn3n3_c20211231_zybISEIs7oWk" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, noncurrent"&gt;&#160;&#160;152,420&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;464,827&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;204,419&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfTaxesInInstallmentsTableTextBlock>
    <sid:UnclassifiedConsolidatesTaxesInInstallments
      contextRef="AsOf2022-12-31_custom_FederalRefisLaw1Member"
      decimals="-3"
      unitRef="BRL">17585000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments
      contextRef="AsOf2021-12-31_custom_FederalRefisLaw1Member"
      decimals="-3"
      unitRef="BRL">18499000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments
      contextRef="AsOf2022-12-31_custom_FederalRefisLaw2Member"
      decimals="-3"
      unitRef="BRL">39522000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments
      contextRef="AsOf2021-12-31_custom_FederalRefisLaw2Member"
      decimals="-3"
      unitRef="BRL">43352000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments
      contextRef="AsOf2022-12-31_custom_OtherTaxesInInstallmentsMember"
      decimals="-3"
      unitRef="BRL">407720000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments
      contextRef="AsOf2021-12-31_custom_OtherTaxesInInstallmentsMember"
      decimals="-3"
      unitRef="BRL">142568000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">464827000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:UnclassifiedConsolidatesTaxesInInstallments contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">204419000</sid:UnclassifiedConsolidatesTaxesInInstallments>
    <sid:FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">280721000</sid:FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent>
    <sid:FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">51999000</sid:FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent>
    <sid:FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">184106000</sid:FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent>
    <sid:FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">152420000</sid:FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent>
    <ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_807_eifrs-full--DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory_zMJ4eoQe8lGi" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;20.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_824_zOZA65zJCDp5"&gt;PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS
AND JUDICIAL DEPOSITS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Claims of different nature are being challenged
at the appropriate courts. Details of the accrued amounts and related judicial deposits are as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_pn3n3_z7I8j9UzAtwh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B2_zwNh0R7t3Szc" style="display: none"&gt;Schedule
of accrued amounts and judicial deposits&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 36%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Accrued liabilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Judicial deposits&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;219,196&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zhvRfYS1971i" style="text-align: right" title="Accrued liabilities"&gt;111,572&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;184,687&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zKGugY1mRWLc" style="text-align: right" title="Judicial deposits"&gt;78,260&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Social security&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;1,567&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zUV3dMoaf5If" style="text-align: right" title="Accrued liabilities"&gt;1,270&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Labor&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;375,416&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zlYqHvDSCDI7" style="text-align: right" title="Accrued liabilities"&gt;304,744&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;297,507&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zE4Jp3hecrAk" style="text-align: right" title="Judicial deposits"&gt;218,200&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Civil&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;851,305&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zFdOWM7rxGBh" style="text-align: right" title="Accrued liabilities"&gt;139,824&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;25,502&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z4Sy2Mr9bVCb" style="text-align: right" title="Judicial deposits"&gt;17,869&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Environmental&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;37,341&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_zxypPFQGpSj8" style="text-align: right" title="Accrued liabilities"&gt;16,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;2,859&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_zcL5irvMoiGd" style="text-align: right" title="Judicial deposits"&gt;2,739&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deposit of a guarantee&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DepositOfAGuaranteeMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Judicial deposits"&gt;23,109&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DepositOfAGuaranteeMember_zWelVTCkTwBb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Judicial deposits"&gt;22,737&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_c20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities"&gt;1,484,825&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Accruals_iI_pn3n3_c20211231_zrhqnqJc9Um5" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities"&gt;574,352&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20221231_zMjwnJ4aDlAh" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Judicial deposits"&gt;533,664&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231_zWMqlec2Aja9" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Judicial deposits"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AccruedLiabilitieCurrent_c20221231_pn3n3" style="text-align: right" title="Accrued liabilities current"&gt;73,089&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AccruedLiabilitieCurrent_iI_pn3n3_c20211231_zkqlHSRS6Wb3" style="text-align: right" title="Accrued liabilities current"&gt;66,047&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Non-current&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AccruedLiabilitiesNonCurrent_c20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Accrued liabilities non current"&gt;1,411,736&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AccruedLiabilitiesNonCurrent_iI_pn3n3_c20211231_zI6KQ6xmmff8" style="vertical-align: middle; text-align: right" title="Accrued liabilities non current"&gt;508,305&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--JudicialDepositsNonCurrent_c20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Judicial deposits non current"&gt;533,664&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--JudicialDepositsNonCurrent_iI_pn3n3_c20211231_zLINjobCNsD8" style="vertical-align: middle; text-align: right" title="Judicial deposits non current"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_iI_pn3n3_c20221231_z1YJIbTDY2m1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Accrued liabilities"&gt;1,484,825&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Accruals_iI_pn3n3_c20211231_zaX9EGvNDwx5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Accrued liabilities"&gt;574,352&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20221231_z4UAh4ODNEla" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Judicial deposits"&gt;533,664&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231_zQG1QRQYO2Je" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Judicial deposits"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zObeDVHIxP89" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;There has been an increase in probable contingencies
due to the incorporation of the assets of the companies acquired in 2022. The balances refer to BRL &lt;span id="xdx_90B_ecustom--SharesAcquired_pip0_c20220101__20221231__srt--CounterpartyNameAxis__custom--CSNCimentosBrasilSAMember_z0oNahh5Vroe" title="Shares acquired"&gt;511,948&lt;/span&gt; from CSN Cimentos Brasil S.A.
(formerly LafargeHolcim), BRL &lt;span id="xdx_90E_ecustom--SharesAcquired_pip0_c20220101__20221231__srt--CounterpartyNameAxis__custom--CompanhiaEstadualdeGeracaodeEnergiaEletricaMember_z1QFKDI8f0F1" title="Shares acquired"&gt;321,028&lt;/span&gt; from Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica (CEEE-G), and BRL 598
from Metalgr&#xe1;fica Igua&#xe7;&#xfa; S.A.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The changes in tax, social security, labor, civil
and environmental provisions in the year ended December 31, 2022 can be summarized as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_pn3n3_zXV3KsKklFdk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zBWm0ih2um6e" style="display: none"&gt;Schedule
of changes in the provision for tax, social security, labor, civil and environmental risks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 12%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;b&gt;Current + Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Nature&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Accrued charges&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Consolidation of companies&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Net utilization of reversal&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Tax&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zqHzyUOR4jFl" style="text-align: right" title="Accrued liabilities, beginning"&gt;111,572&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Additions"&gt;74,097&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;&#160;10,595&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zwIDh5V9m2Q7" style="text-align: right" title="Consolidation of companies"&gt;&#160;&#160;30,035&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;

    &lt;td id="xdx_98E_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;(7,103)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zXEIk2b62Gq9" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;219,196&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Social security&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zhySrFEzZ3Fh" style="text-align: right" title="Accrued liabilities, beginning"&gt;1,270&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Additions"&gt;&#160;&#160;1,093&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;19&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;(815)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zZt7oFDttm8" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;&#160;1,567&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Labor&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zE8kuZg2Reta" style="text-align: right" title="Accrued liabilities, ending"&gt;304,744&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Additions"&gt;36,203&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;&#160;36,852&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_z177snzh2Ylg" style="text-align: right" title="Consolidation of companies"&gt;&#160;&#160;89,101&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;&#160;(91,484)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zAmyAgYOvctd" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;375,416&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Civil&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z6fhQ3eprFOk" style="text-align: right" title="Accrued liabilities, ending"&gt;139,824&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AdditionsToAccruals_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z04TYHC6keOh" style="text-align: right" title="Additions"&gt;27,668&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;&#160;21,406&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zAMacyIP9DKi" style="text-align: right" title="Consolidation of companies"&gt;&#160;702,720&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;&#160;(40,313)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zpMpJQ2lfdMl" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;851,305&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Environmental&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_z78WaMgL02t1" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;16,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Additions"&gt;22,319&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;1,120&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;(3,040)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_z4RHzFNpcI85" style="text-align: right" title="Accrued liabilities, ending"&gt;37,341&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231_ziR6dqIvC721" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities, ending"&gt;574,352&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AdditionsToAccruals_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Additions"&gt;&#160;&#160;161,380&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AccruedCharges_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued charges"&gt;&#160;&#160;69,992&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231_zgMeP7gUXF6l" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Consolidation of companies"&gt;&#160;821,856&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net utilization of reversal"&gt;&#160;&#160;(142,755)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231_zHh1dIedW0mf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities, ending"&gt;&#160;&#160;1,484,825&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_z5eoTPm2M5xf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The provision for tax, social security, labor,
civil and environmental risks was estimated by Management and is mainly based on the legal advisors&#x2019; assessment. Only lawsuits for
which the risk is classified as probable loss are provisioned. Additionally, tax liabilities from actions initiated by the Company is
included in this provision and is subject to SELIC (Central Bank&#x2019;s policy rate).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Tax proceedings&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The main lawsuits that are considered by the external
legal advisors as probable loss, to which CSN or its subsidiaries are parties, are (i) some ISS tax assessment notices; (ii) divergences
between calculated and paid ICMS; (iii) Requests for offsetting not approved due to lack of credit rights.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Labor proceedings&lt;/span&gt;	&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Group appears as a defendant in labor claims.
The majority of claims for actions are related to subsidiary and/or joint liability, equal pay, unhealthy and hazardous work premiums,
overtime, health insurance, indemnity claims arising from alleged involvement of occupational diseases or accidents at work, intra-day
break and differences in profit sharing in the years 1997 to 1999 and 2000 to 2003.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;During the year ended December 31, 2022, there
were addition or write-off movements in labor lawsuits arising from the definite conclusion and the constant revision of the Company's
accounting estimates related to the provision for contingencies that take into consideration the different nature of the claims made,
as required by the Company's accounting policies.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Civil proceedings&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Among the civil lawsuits in which it is a defendant,
there are mainly suits for damages. Such processes, in general, result from work accidents, occupational diseases, contractual discussions,
related to the Group's industrial activities, real estate actions, health insurance.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Environmental proceedings&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The main environmental lawsuits that are considered
by the external legal advisors to be probable losses, to which CSN or its subsidiaries are a party, are (i) administrative infraction
notices, for alleged environmental violations; (ii) judicial annulment actions and tax foreclosures, arising from environmental fines;
(iii) procedural fines for alleged non-compliance with court orders.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Among the environmental administrative/judicial
proceedings in which the Company is a defendant, there are administrative procedures aimed at finding possible occurrences of environmental
irregularities and regularizing environmental licenses; at the judicial level, there are actions for the enforcement of fines imposed
as a result of such alleged irregularities and public civil actions with a request for regularization combined with indemnities, which
consist of environmental recomposition, in most cases. Such processes, in general, result from discussions of alleged impact to the environment
related to the Company's industrial activities.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Wingdings; font-size: 9pt"&gt;&#xa7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;span style="text-decoration: underline"&gt;Administrative and judicial proceedings&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company does not make provisions for lawsuits,
which Management&#x2019;s expectations, based on the opinion of legal counsel, is a possible loss. The following table shows a summary
of the balance of the main matters classified as possible risk compared to the balance as of December 31, 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_pn3n3_zNMCWliDuPuf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;span id="xdx_8B8_zRDEGVfKfpsd" style="display: none"&gt;Schedule
of legal matters with possible risk of loss&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-family: Calibri, Helvetica, Sans-Serif; text-align: justify; width: 78%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter1Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;14,174,838&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter1Member_zBcoNeFxCY5i" style="text-align: right" title="Legal matters with possible risk of loss"&gt;13,015,938&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by NAMISA.&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter2Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,920,177&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter2Member_zWBVg9mOoev7" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,242,051&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement&#160;&#160;- Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and port services&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter3Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;2,388,423&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter3Member_zoV128Jwv03j" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;2,017,602&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011, 2012, 2014, 2015 and 2016.&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter4Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,104,626&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter4Member_z2xnz2Wwhjb4" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,137,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and Imposition of fine (AIIM)&#160;&#160;- IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mau&#xe1; &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter5Member_fKDEp_z2KH3nfRhcPc" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;715,152&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;ICMS - SEFAZ/RJ - Electricity Credits&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter6Member_zRFc5q8XDVLi" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;950,469&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter6Member_zxKW5UNsUzGj" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;867,521&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter7Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;2,138,608&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter7Member_zzlHUuL2ag6b" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,660,888&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ICMS - SEFAZ/RJ&#160;&#160;- Disallowance of the ICMS credits - Transfer of iron ore&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter8Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;666,816&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter8Member_zwMhnNVqRhL7" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;614,528&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter9Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;357,006&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter9Member_z8w6suaQNJE9" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;326,361&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter10Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;663,594&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter10Member_zs1CcYcHsta9" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;600,895&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter11Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;289,406&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter11Member_zv2YlMZGoy7h" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;266,649&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;CFEM &#x2013; difference of understanding between CSN and ANM on the calculation basis&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter12Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,143,275&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter12Member_zuvpiA336iCi" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,079,951&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ICMS - SEFAZ/RJ - Assessment Notice -&#160;&#160;questions about sales for incentive area&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter13Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,255,251&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter13Member_zJ901cqul9c" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,142,386&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Other tax lawsuits (federal, state, and municipal) &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter14Member_fKDEp_zrOUpb0YZzfl" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;5,579,232&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter14Member_fKDEp_zNmZEjDv65X9" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;3,877,976&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) -&#160;&#160;Charge of IRRF- RFB&#160;&#160;- Business Combinations of CSN Minera&#xe7;&#xe3;o held in 2015.&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter15Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;986,196&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter15Member_zMyBNKIOOQ9j" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;889,179&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter16Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;623,748&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter16Member_z0ySaG3yXEYf" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;562,307&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) - RFB -&#160;&#160;Disallowance of credits PIS/COFINS of inputs and freight&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter17Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,238,018&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter17Member_zuv8AdvHHcf2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,116,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Social security lawsuits&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter18Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;187,338&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter18Member_zPz4TdHTRUz4" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;214,323&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Action to discuss the balance of the construction contract &#x2013; Tebas&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter19Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;560,638&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter19Member_zbbf4q9b4UGk" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;507,719&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Action related to power supply payment&#x2019;s charge - Light&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter21Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;386,834&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter21Member_zppdSKv5mji1" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;324,371&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Action that discusses Negotiation of energy sales - COPEN - CEEE-G &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter22Member_fKDEp_zJT1FyCw63hj" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;193,469&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Collection of defaulted amounts of contracts for the execution of the Presidente M&#xe9;dici Thermoelectric Power Plant - SACE - CEEE-G &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter23Member_zck8F913ne5c" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;192,212&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Enforcement action applied by Brazilian antitrust authorities (CADE)&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter24Member_zJElJtQBSkAh" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;109,206&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter24Member_z6flw3Prl4j2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;98,740&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Civil Public Action - Districts / School / Nursery relocation-CdP Dam&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter25Member_zeJeBZ4TIolj" style="text-align: right" title="Legal matters with possible risk of loss"&gt;14,876&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Other civil lawsuits &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter26Member_fKDEp_z128Fju5wasb" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,168,591&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter26Member_fKDEp_z4QfURbHeNUf" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;845,043&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Labor and social security lawsuits &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter27Member_fKDEp_zuUvPLVKo7na" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,726,517&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter27Member_fKDEp_z22hyYoFSlAj" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,536,967&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Tax foreclosures &#x2013; Fine &#x2013; Volta Redonda IV&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter28Member_zGwytI4Nxkfl" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;122,639&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter28Member_z6fn26uRuVWc" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;104,400&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ACP landfill M&#xe1;rcia&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter29Member_zSdIryipQbVi" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;306,389&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter29Member_zuVxA07vlTI2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;306,389&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Other environmental lawsuits &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter30Member_fKDEp_z6YDwOYptyWj" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;539,410&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter30Member_fKDEp_zv2quJ1PGTA1" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;424,143&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231_zFfEmtQ4Jlc4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Legal matters with possible risk of loss"&gt;47,688,078&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231_zdcHqq2TJKFa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Legal matters with possible risk of loss"&gt;40,794,950&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0F_zZIr4xKBJ1gi" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F15_zxF6DgLJXk23" style="text-align: justify"&gt;After the acquisitions of CSN Cimentos Brasil (formerly LafargeHolcim (Brasil) S.A.), Companhia
Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica (CEEE-G), Companhia Energ&#xe9;tica Chapec&#xf3; and Metalgr&#xe1;fica
Igua&#xe7;u S.A. these line items were impacted by the existing legal cases of each entity.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AD_zYhXpqrgjXdh" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the first quarter of 2021, the Group was notified
of an arbitration proceeding based on an alleged unfulfillment of iron ore supply contracts. The counterparty asks for approximately US$1
billion, and the Company has no knowledge of the basis for the estimates of the amount asked. As opposed, the Company understands to be
a creditor in the contracts. Finally, the Company informs that has responded the arbitration requirements in conjunction with its legal
counselors and is currently at the initial stage of its defense. The Company expects the arbitration will be concluded in 2 to 3 years.&#160;The
relevance of the arbitration to the Company is related to the amount attributed to the cause and its eventual financial impact. The discussion
involves arbitration disputes initiated by both parties.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company has been offering judicial guarantees
(Guarantee Insurance/Letter of Guarantee) in the total amount updated to December 31, 2022 of R$&lt;span id="xdx_907_ecustom--UpdatedAmount_iI_pn3n3_c20221231_zqksbHMf1hPb" title="Updated amount"&gt;4,939,419&lt;/span&gt; (December 31, 2021 R$&lt;span id="xdx_907_ecustom--UpdatedAmount_iI_pn3n3_c20211231_zM2RIQd1vyh7" title="Updated amount"&gt;4,732,009&lt;/span&gt;),
as determined by the procedural legislation in force.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The assessments made by legal advisors define these
administrative and judicial proceedings as a possible risk of loss and, consequently, no loss provisions have been recognized in accordance
with Management's judgment and with IFRS.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Only provisions estimated as probable risk of loss
are recorded, substantiated in the assessment of our legal advisors, and at amounts that will be required to settle the litigations. The
obligation is updated in accordance with the evolution of the lawsuit or financial charges incurred and may be reversed if the estimated
loss is no longer considered probable due to changes in circumstances or derecognized when the obligation is settled.&lt;/p&gt;

</ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory>
    <sid:SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_pn3n3_z7I8j9UzAtwh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B2_zwNh0R7t3Szc" style="display: none"&gt;Schedule
of accrued amounts and judicial deposits&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 36%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 15%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Accrued liabilities&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Judicial deposits&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Tax&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;219,196&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zhvRfYS1971i" style="text-align: right" title="Accrued liabilities"&gt;111,572&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;184,687&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zKGugY1mRWLc" style="text-align: right" title="Judicial deposits"&gt;78,260&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Social security&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;1,567&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zUV3dMoaf5If" style="text-align: right" title="Accrued liabilities"&gt;1,270&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Labor&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;375,416&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zlYqHvDSCDI7" style="text-align: right" title="Accrued liabilities"&gt;304,744&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;297,507&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zE4Jp3hecrAk" style="text-align: right" title="Judicial deposits"&gt;218,200&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Civil&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;851,305&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zFdOWM7rxGBh" style="text-align: right" title="Accrued liabilities"&gt;139,824&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;25,502&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z4Sy2Mr9bVCb" style="text-align: right" title="Judicial deposits"&gt;17,869&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Environmental&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Accrued liabilities"&gt;37,341&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_zxypPFQGpSj8" style="text-align: right" title="Accrued liabilities"&gt;16,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Judicial deposits"&gt;2,859&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_zcL5irvMoiGd" style="text-align: right" title="Judicial deposits"&gt;2,739&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Deposit of a guarantee&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DepositOfAGuaranteeMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Judicial deposits"&gt;23,109&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DepositOfAGuaranteeMember_zWelVTCkTwBb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Judicial deposits"&gt;22,737&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_c20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities"&gt;1,484,825&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Accruals_iI_pn3n3_c20211231_zrhqnqJc9Um5" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities"&gt;574,352&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20221231_zMjwnJ4aDlAh" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Judicial deposits"&gt;533,664&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231_zWMqlec2Aja9" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Judicial deposits"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Classified:&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Current&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AccruedLiabilitieCurrent_c20221231_pn3n3" style="text-align: right" title="Accrued liabilities current"&gt;73,089&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AccruedLiabilitieCurrent_iI_pn3n3_c20211231_zkqlHSRS6Wb3" style="text-align: right" title="Accrued liabilities current"&gt;66,047&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Non-current&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AccruedLiabilitiesNonCurrent_c20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Accrued liabilities non current"&gt;1,411,736&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AccruedLiabilitiesNonCurrent_iI_pn3n3_c20211231_zI6KQ6xmmff8" style="vertical-align: middle; text-align: right" title="Accrued liabilities non current"&gt;508,305&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--JudicialDepositsNonCurrent_c20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Judicial deposits non current"&gt;533,664&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--JudicialDepositsNonCurrent_iI_pn3n3_c20211231_zLINjobCNsD8" style="vertical-align: middle; text-align: right" title="Judicial deposits non current"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_iI_pn3n3_c20221231_z1YJIbTDY2m1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Accrued liabilities"&gt;1,484,825&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Accruals_iI_pn3n3_c20211231_zaX9EGvNDwx5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Accrued liabilities"&gt;574,352&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20221231_z4UAh4ODNEla" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Judicial deposits"&gt;533,664&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231_zQG1QRQYO2Je" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Judicial deposits"&gt;339,805&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">219196000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">111572000</ifrs-full:Accruals>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">184687000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2021-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">78260000</ifrs-full:DepositsFromBanks>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">1567000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">1270000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">375416000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">304744000</ifrs-full:Accruals>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">297507000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2021-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">218200000</ifrs-full:DepositsFromBanks>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">851305000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">139824000</ifrs-full:Accruals>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">25502000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2021-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">17869000</ifrs-full:DepositsFromBanks>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">37341000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">16942000</ifrs-full:Accruals>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2022-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">2859000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2021-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">2739000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2022-12-31_custom_DepositOfAGuaranteeMember"
      decimals="-3"
      unitRef="BRL">23109000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks
      contextRef="AsOf2021-12-31_custom_DepositOfAGuaranteeMember"
      decimals="-3"
      unitRef="BRL">22737000</ifrs-full:DepositsFromBanks>
    <ifrs-full:Accruals contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1484825000</ifrs-full:Accruals>
    <ifrs-full:Accruals contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">574352000</ifrs-full:Accruals>
    <ifrs-full:DepositsFromBanks contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">533664000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">339805000</ifrs-full:DepositsFromBanks>
    <sid:AccruedLiabilitieCurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">73089000</sid:AccruedLiabilitieCurrent>
    <sid:AccruedLiabilitieCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">66047000</sid:AccruedLiabilitieCurrent>
    <sid:AccruedLiabilitiesNonCurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1411736000</sid:AccruedLiabilitiesNonCurrent>
    <sid:AccruedLiabilitiesNonCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">508305000</sid:AccruedLiabilitiesNonCurrent>
    <sid:JudicialDepositsNonCurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">533664000</sid:JudicialDepositsNonCurrent>
    <sid:JudicialDepositsNonCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">339805000</sid:JudicialDepositsNonCurrent>
    <ifrs-full:Accruals contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1484825000</ifrs-full:Accruals>
    <ifrs-full:Accruals contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">574352000</ifrs-full:Accruals>
    <ifrs-full:DepositsFromBanks contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">533664000</ifrs-full:DepositsFromBanks>
    <ifrs-full:DepositsFromBanks contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">339805000</ifrs-full:DepositsFromBanks>
    <sid:SharesAcquired
      contextRef="From2022-01-012022-12-31_custom_CSNCimentosBrasilSAMember203077328"
      decimals="INF"
      unitRef="Shares">511948</sid:SharesAcquired>
    <sid:SharesAcquired
      contextRef="From2022-01-012022-12-31_custom_CompanhiaEstadualdeGeracaodeEnergiaEletricaMember"
      decimals="INF"
      unitRef="Shares">321028</sid:SharesAcquired>
    <sid:SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_pn3n3_zXV3KsKklFdk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zBWm0ih2um6e" style="display: none"&gt;Schedule
of changes in the provision for tax, social security, labor, civil and environmental risks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 12%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: right"&gt;&lt;b&gt;Current + Non-current&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Nature&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Accrued charges&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Consolidation of companies&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Net utilization of reversal&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Tax&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zqHzyUOR4jFl" style="text-align: right" title="Accrued liabilities, beginning"&gt;111,572&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Additions"&gt;74,097&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;&#160;10,595&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zwIDh5V9m2Q7" style="text-align: right" title="Consolidation of companies"&gt;&#160;&#160;30,035&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;

    &lt;td id="xdx_98E_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;(7,103)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zXEIk2b62Gq9" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;219,196&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Social security&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zhySrFEzZ3Fh" style="text-align: right" title="Accrued liabilities, beginning"&gt;1,270&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Additions"&gt;&#160;&#160;1,093&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;19&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;(815)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zZt7oFDttm8" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;&#160;1,567&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Labor&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zE8kuZg2Reta" style="text-align: right" title="Accrued liabilities, ending"&gt;304,744&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Additions"&gt;36,203&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;&#160;36,852&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_z177snzh2Ylg" style="text-align: right" title="Consolidation of companies"&gt;&#160;&#160;89,101&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;&#160;(91,484)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zAmyAgYOvctd" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;375,416&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Civil&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z6fhQ3eprFOk" style="text-align: right" title="Accrued liabilities, ending"&gt;139,824&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AdditionsToAccruals_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z04TYHC6keOh" style="text-align: right" title="Additions"&gt;27,668&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;&#160;21,406&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zAMacyIP9DKi" style="text-align: right" title="Consolidation of companies"&gt;&#160;702,720&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;&#160;(40,313)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zpMpJQ2lfdMl" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;851,305&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Environmental&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_z78WaMgL02t1" style="text-align: right" title="Accrued liabilities, ending"&gt;&#160;16,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Additions"&gt;22,319&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Accrued charges"&gt;&#160;1,120&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Net utilization of reversal"&gt;(3,040)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_z4RHzFNpcI85" style="text-align: right" title="Accrued liabilities, ending"&gt;37,341&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231_ziR6dqIvC721" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities, ending"&gt;574,352&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AdditionsToAccruals_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Additions"&gt;&#160;&#160;161,380&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AccruedCharges_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued charges"&gt;&#160;&#160;69,992&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231_zgMeP7gUXF6l" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Consolidation of companies"&gt;&#160;821,856&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net utilization of reversal"&gt;&#160;&#160;(142,755)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231_zHh1dIedW0mf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities, ending"&gt;&#160;&#160;1,484,825&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">111572000</ifrs-full:Accruals>
    <sid:AdditionsToAccruals
      contextRef="From2022-01-012022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">74097000</sid:AdditionsToAccruals>
    <sid:AccruedCharges
      contextRef="From2022-01-012022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">10595000</sid:AccruedCharges>
    <sid:ConsolidationsOfCompanies
      contextRef="From2022-01-012022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">30035000</sid:ConsolidationsOfCompanies>
    <sid:NetUtilizationOfAccrualReversal
      contextRef="From2022-01-012022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">-7103000</sid:NetUtilizationOfAccrualReversal>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_TaxMember"
      decimals="-3"
      unitRef="BRL">219196000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">1270000</ifrs-full:Accruals>
    <sid:AdditionsToAccruals
      contextRef="From2022-01-012022-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">1093000</sid:AdditionsToAccruals>
    <sid:AccruedCharges
      contextRef="From2022-01-012022-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">19000</sid:AccruedCharges>
    <sid:NetUtilizationOfAccrualReversal
      contextRef="From2022-01-012022-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">-815000</sid:NetUtilizationOfAccrualReversal>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_SocialSecurityMember"
      decimals="-3"
      unitRef="BRL">1567000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">304744000</ifrs-full:Accruals>
    <sid:AdditionsToAccruals
      contextRef="From2022-01-012022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">36203000</sid:AdditionsToAccruals>
    <sid:AccruedCharges
      contextRef="From2022-01-012022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">36852000</sid:AccruedCharges>
    <sid:ConsolidationsOfCompanies
      contextRef="From2022-01-012022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">89101000</sid:ConsolidationsOfCompanies>
    <sid:NetUtilizationOfAccrualReversal
      contextRef="From2022-01-012022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">-91484000</sid:NetUtilizationOfAccrualReversal>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_LaborMember"
      decimals="-3"
      unitRef="BRL">375416000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">139824000</ifrs-full:Accruals>
    <sid:AdditionsToAccruals
      contextRef="From2022-01-012022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">27668000</sid:AdditionsToAccruals>
    <sid:AccruedCharges
      contextRef="From2022-01-012022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">21406000</sid:AccruedCharges>
    <sid:ConsolidationsOfCompanies
      contextRef="From2022-01-012022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">702720000</sid:ConsolidationsOfCompanies>
    <sid:NetUtilizationOfAccrualReversal
      contextRef="From2022-01-012022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">-40313000</sid:NetUtilizationOfAccrualReversal>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_CivilMember"
      decimals="-3"
      unitRef="BRL">851305000</ifrs-full:Accruals>
    <ifrs-full:Accruals
      contextRef="AsOf2021-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">16942000</ifrs-full:Accruals>
    <sid:AdditionsToAccruals
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">22319000</sid:AdditionsToAccruals>
    <sid:AccruedCharges
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">1120000</sid:AccruedCharges>
    <sid:NetUtilizationOfAccrualReversal
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">-3040000</sid:NetUtilizationOfAccrualReversal>
    <ifrs-full:Accruals
      contextRef="AsOf2022-12-31_custom_EnvironmentalMember"
      decimals="-3"
      unitRef="BRL">37341000</ifrs-full:Accruals>
    <ifrs-full:Accruals contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">574352000</ifrs-full:Accruals>
    <sid:AdditionsToAccruals
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">161380000</sid:AdditionsToAccruals>
    <sid:AccruedCharges
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">69992000</sid:AccruedCharges>
    <sid:ConsolidationsOfCompanies
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">821856000</sid:ConsolidationsOfCompanies>
    <sid:NetUtilizationOfAccrualReversal
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-142755000</sid:NetUtilizationOfAccrualReversal>
    <ifrs-full:Accruals contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1484825000</ifrs-full:Accruals>
    <sid:SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_pn3n3_zNMCWliDuPuf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;span id="xdx_8B8_zRDEGVfKfpsd" style="display: none"&gt;Schedule
of legal matters with possible risk of loss&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-family: Calibri, Helvetica, Sans-Serif; text-align: justify; width: 78%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 10%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter1Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;14,174,838&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter1Member_zBcoNeFxCY5i" style="text-align: right" title="Legal matters with possible risk of loss"&gt;13,015,938&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by NAMISA.&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter2Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,920,177&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter2Member_zWBVg9mOoev7" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,242,051&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement&#160;&#160;- Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and port services&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter3Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;2,388,423&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter3Member_zoV128Jwv03j" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;2,017,602&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011, 2012, 2014, 2015 and 2016.&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter4Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,104,626&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter4Member_z2xnz2Wwhjb4" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;4,137,519&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and Imposition of fine (AIIM)&#160;&#160;- IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mau&#xe1; &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter5Member_fKDEp_z2KH3nfRhcPc" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;715,152&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;ICMS - SEFAZ/RJ - Electricity Credits&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter6Member_zRFc5q8XDVLi" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;950,469&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter6Member_zxKW5UNsUzGj" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;867,521&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter7Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;2,138,608&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter7Member_zzlHUuL2ag6b" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,660,888&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ICMS - SEFAZ/RJ&#160;&#160;- Disallowance of the ICMS credits - Transfer of iron ore&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter8Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;666,816&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter8Member_zwMhnNVqRhL7" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;614,528&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter9Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;357,006&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter9Member_z8w6suaQNJE9" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;326,361&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter10Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;663,594&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter10Member_zs1CcYcHsta9" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;600,895&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter11Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;289,406&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter11Member_zv2YlMZGoy7h" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;266,649&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;CFEM &#x2013; difference of understanding between CSN and ANM on the calculation basis&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter12Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,143,275&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter12Member_zuvpiA336iCi" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,079,951&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ICMS - SEFAZ/RJ - Assessment Notice -&#160;&#160;questions about sales for incentive area&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter13Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,255,251&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter13Member_zJ901cqul9c" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,142,386&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Other tax lawsuits (federal, state, and municipal) &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter14Member_fKDEp_zrOUpb0YZzfl" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;5,579,232&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter14Member_fKDEp_zNmZEjDv65X9" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;3,877,976&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) -&#160;&#160;Charge of IRRF- RFB&#160;&#160;- Business Combinations of CSN Minera&#xe7;&#xe3;o held in 2015.&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter15Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;986,196&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter15Member_zMyBNKIOOQ9j" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;889,179&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter16Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;623,748&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter16Member_z0ySaG3yXEYf" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;562,307&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Assessment Notice and imposition of fine (AIIM) - RFB -&#160;&#160;Disallowance of credits PIS/COFINS of inputs and freight&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter17Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,238,018&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter17Member_zuv8AdvHHcf2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,116,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Social security lawsuits&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter18Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;187,338&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter18Member_zPz4TdHTRUz4" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;214,323&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Action to discuss the balance of the construction contract &#x2013; Tebas&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter19Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;560,638&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter19Member_zbbf4q9b4UGk" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;507,719&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Action related to power supply payment&#x2019;s charge - Light&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter21Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;386,834&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter21Member_zppdSKv5mji1" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;324,371&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;Action that discusses Negotiation of energy sales - COPEN - CEEE-G &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter22Member_fKDEp_zJT1FyCw63hj" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;193,469&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Collection of defaulted amounts of contracts for the execution of the Presidente M&#xe9;dici Thermoelectric Power Plant - SACE - CEEE-G &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter23Member_zck8F913ne5c" style="text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;192,212&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Enforcement action applied by Brazilian antitrust authorities (CADE)&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter24Member_zJElJtQBSkAh" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;109,206&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter24Member_z6flw3Prl4j2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;98,740&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: justify"&gt;Civil Public Action - Districts / School / Nursery relocation-CdP Dam&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter25Member_zeJeBZ4TIolj" style="text-align: right" title="Legal matters with possible risk of loss"&gt;14,876&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Other civil lawsuits &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter26Member_fKDEp_z128Fju5wasb" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,168,591&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter26Member_fKDEp_z4QfURbHeNUf" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;845,043&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Labor and social security lawsuits &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter27Member_fKDEp_zuUvPLVKo7na" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,726,517&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter27Member_fKDEp_z22hyYoFSlAj" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;1,536,967&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Tax foreclosures &#x2013; Fine &#x2013; Volta Redonda IV&lt;/td&gt;
    &lt;td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter28Member_zGwytI4Nxkfl" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;122,639&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter28Member_z6fn26uRuVWc" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;104,400&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;ACP landfill M&#xe1;rcia&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter29Member_zSdIryipQbVi" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;306,389&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter29Member_zuVxA07vlTI2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;306,389&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Other environmental lawsuits &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter30Member_fKDEp_z6YDwOYptyWj" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;539,410&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter30Member_fKDEp_zv2quJ1PGTA1" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"&gt;&#160;&#160;424,143&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231_zFfEmtQ4Jlc4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Legal matters with possible risk of loss"&gt;47,688,078&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231_zdcHqq2TJKFa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Legal matters with possible risk of loss"&gt;40,794,950&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0F_zZIr4xKBJ1gi" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F15_zxF6DgLJXk23" style="text-align: justify"&gt;After the acquisitions of CSN Cimentos Brasil (formerly LafargeHolcim (Brasil) S.A.), Companhia
Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica (CEEE-G), Companhia Energ&#xe9;tica Chapec&#xf3; and Metalgr&#xe1;fica
Igua&#xe7;u S.A. these line items were impacted by the existing legal cases of each entity.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter1Member"
      decimals="-3"
      unitRef="BRL">14174838000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter1Member"
      decimals="-3"
      unitRef="BRL">13015938000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter2Member"
      decimals="-3"
      unitRef="BRL">4920177000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter2Member"
      decimals="-3"
      unitRef="BRL">4242051000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter3Member"
      decimals="-3"
      unitRef="BRL">2388423000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter3Member"
      decimals="-3"
      unitRef="BRL">2017602000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter4Member"
      decimals="-3"
      unitRef="BRL">4104626000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter4Member"
      decimals="-3"
      unitRef="BRL">4137519000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter5Member"
      decimals="-3"
      id="Fact006919"
      unitRef="BRL">715152000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter6Member"
      decimals="-3"
      unitRef="BRL">950469000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter6Member"
      decimals="-3"
      unitRef="BRL">867521000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter7Member"
      decimals="-3"
      unitRef="BRL">2138608000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter7Member"
      decimals="-3"
      unitRef="BRL">1660888000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter8Member"
      decimals="-3"
      unitRef="BRL">666816000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter8Member"
      decimals="-3"
      unitRef="BRL">614528000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter9Member"
      decimals="-3"
      unitRef="BRL">357006000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter9Member"
      decimals="-3"
      unitRef="BRL">326361000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter10Member"
      decimals="-3"
      unitRef="BRL">663594000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter10Member"
      decimals="-3"
      unitRef="BRL">600895000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter11Member"
      decimals="-3"
      unitRef="BRL">289406000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter11Member"
      decimals="-3"
      unitRef="BRL">266649000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter12Member"
      decimals="-3"
      unitRef="BRL">1143275000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter12Member"
      decimals="-3"
      unitRef="BRL">1079951000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter13Member"
      decimals="-3"
      unitRef="BRL">1255251000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter13Member"
      decimals="-3"
      unitRef="BRL">1142386000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter14Member"
      decimals="-3"
      id="Fact006953"
      unitRef="BRL">5579232000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter14Member"
      decimals="-3"
      id="Fact006955"
      unitRef="BRL">3877976000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter15Member"
      decimals="-3"
      unitRef="BRL">986196000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter15Member"
      decimals="-3"
      unitRef="BRL">889179000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter16Member"
      decimals="-3"
      unitRef="BRL">623748000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter16Member"
      decimals="-3"
      unitRef="BRL">562307000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter17Member"
      decimals="-3"
      unitRef="BRL">1238018000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter17Member"
      decimals="-3"
      unitRef="BRL">1116228000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter18Member"
      decimals="-3"
      unitRef="BRL">187338000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter18Member"
      decimals="-3"
      unitRef="BRL">214323000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter19Member"
      decimals="-3"
      unitRef="BRL">560638000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter19Member"
      decimals="-3"
      unitRef="BRL">507719000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter21Member"
      decimals="-3"
      unitRef="BRL">386834000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter21Member"
      decimals="-3"
      unitRef="BRL">324371000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter22Member"
      decimals="-3"
      id="Fact006981"
      unitRef="BRL">193469000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter23Member"
      decimals="-3"
      unitRef="BRL">192212000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter24Member"
      decimals="-3"
      unitRef="BRL">109206000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter24Member"
      decimals="-3"
      unitRef="BRL">98740000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter25Member"
      decimals="-3"
      unitRef="BRL">14876000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter26Member"
      decimals="-3"
      id="Fact006991"
      unitRef="BRL">1168591000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter26Member"
      decimals="-3"
      id="Fact006993"
      unitRef="BRL">845043000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter27Member"
      decimals="-3"
      id="Fact006995"
      unitRef="BRL">1726517000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter27Member"
      decimals="-3"
      id="Fact006997"
      unitRef="BRL">1536967000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter28Member"
      decimals="-3"
      unitRef="BRL">122639000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter28Member"
      decimals="-3"
      unitRef="BRL">104400000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter29Member"
      decimals="-3"
      unitRef="BRL">306389000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter29Member"
      decimals="-3"
      unitRef="BRL">306389000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2022-12-31_custom_MainLegalMatter30Member"
      decimals="-3"
      id="Fact007007"
      unitRef="BRL">539410000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2021-12-31_custom_MainLegalMatter30Member"
      decimals="-3"
      id="Fact007009"
      unitRef="BRL">424143000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">47688078000</ifrs-full:LegalProceedingsProvision>
    <ifrs-full:LegalProceedingsProvision contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">40794950000</ifrs-full:LegalProceedingsProvision>
    <sid:UpdatedAmount contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4939419000</sid:UpdatedAmount>
    <sid:UpdatedAmount contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4732009000</sid:UpdatedAmount>
    <sid:DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80D_ecustom--DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory_zwodOuhrWlDh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;21.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_826_zmAV7EabkFUf"&gt;PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The balance of provisions for environmental liabilities
and asset retirement obligation is as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_pn3n3_zHEMn6eVTf96" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_zFryk7Uw0bP9" style="display: none"&gt;Schedule of provisions for environmental liabilities
and asset retirement obligation&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 20%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Environmental liabilities&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherLongtermProvisions_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalLiabilitiesMember_pn3n3" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;172,574&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalLiabilitiesMember_zvCWeOJDPBpk" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;173,647&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Asset retirement obligations&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherLongtermProvisions_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AssetRetirementObligationsMember_pn3n3" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;765,083&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AssetRetirementObligationsMember_z2Ya4FZYpSe9" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;724,950&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherLongtermProvisions_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;937,657&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231_z44BgkWbd5W6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;898,597&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company recognizes a provision for recovery
costs when a loss is probable and the amounts of the related costs are reasonably determined. Generally, the provisioning period for the
amount to be used for recovery coincides with the completion of a feasibility study or commitment to a formal action plan.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Expenses related to compliance with environmental
regulations are charged to income or capitalized, as appropriate. Capitalization is considered appropriate when expenses refer to items
that will continue to benefit the Company and that are basically relevant to the acquisition and installation of equipment for pollution
control and/or prevention.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Asset retirement obligations (ARO) consist of cost
estimates for decommissioning, demobilization, or restoration of areas at the end of mining activities and extraction of mineral resources.
The initial measurement is recognized as a liability discounted to present value and, subsequently, carried to expenses over time. The
asset decommissioning cost equivalent to the initial liability is capitalized as part of the asset's carrying amount and is depreciated
over the asset's useful life.&lt;/p&gt;

</sid:DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory>
    <sid:SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_pn3n3_zHEMn6eVTf96" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_zFryk7Uw0bP9" style="display: none"&gt;Schedule of provisions for environmental liabilities
and asset retirement obligation&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 20%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Environmental liabilities&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--OtherLongtermProvisions_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalLiabilitiesMember_pn3n3" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;172,574&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalLiabilitiesMember_zvCWeOJDPBpk" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;173,647&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Asset retirement obligations&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--OtherLongtermProvisions_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AssetRetirementObligationsMember_pn3n3" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;765,083&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AssetRetirementObligationsMember_z2Ya4FZYpSe9" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;724,950&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherLongtermProvisions_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;937,657&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231_z44BgkWbd5W6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Provision for environmental liabilities and decommissioning of assets"&gt;898,597&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock>
    <ifrs-full:OtherLongtermProvisions
      contextRef="AsOf2022-12-31_custom_EnvironmentalLiabilitiesMember"
      decimals="-3"
      unitRef="BRL">172574000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherLongtermProvisions
      contextRef="AsOf2021-12-31_custom_EnvironmentalLiabilitiesMember"
      decimals="-3"
      unitRef="BRL">173647000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherLongtermProvisions
      contextRef="AsOf2022-12-31_custom_AssetRetirementObligationsMember"
      decimals="-3"
      unitRef="BRL">765083000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherLongtermProvisions
      contextRef="AsOf2021-12-31_custom_AssetRetirementObligationsMember"
      decimals="-3"
      unitRef="BRL">724950000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherLongtermProvisions contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">937657000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:OtherLongtermProvisions contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">898597000</ifrs-full:OtherLongtermProvisions>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80C_eifrs-full--DisclosureOfRelatedPartyExplanatory_z5NCwvuJIwKh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;22.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_824_zLQoK7NU76Eb"&gt;RELATED-PARTY BALANCES AND TRANSACTIONS&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;22.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Transactions with holding companies&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Vicunha A&#xe7;os S.A. is the Company&#x2019;s
controlling shareholder, with a 51.24% interest in its voting capital.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Rio Iaco Participa&#xe7;&#xf5;es S.A. also
controls the Company, with a 3.45% interest in CSN&#x2019;s voting capital.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The corporate structure of Vicunha A&#xe7;os
S.A. is as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-size: 9pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;Vicunha Steel S.A. &#x2013; holds a 67.93% interest in Vicunha A&#xe7;os
S.A.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-size: 9pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;CFL Participa&#xe7;&#xf5;es S.A. &#x2013; holds a 12.82% interest in Vicunha
A&#xe7;os S.A. and a 40% interest in Vicunha Steel S.A.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-size: 9pt"&gt;(c)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;Rio Purus Participa&#xe7;&#xf5;es S.A. &#x2013; holds a 19.25% interest
in Vicunha A&#xe7;os S.A. and a 60% interest in Vicunha Steel S.A.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At a meeting held on December 23, 2022, the Board
of Directors approved the payment of interest on equity, considering the rate of &lt;span id="xdx_909_eifrs-full--BorrowingsInterestRate_iI_pip0_dp_c20221223_zRJdlDVANPl9" title="Interest rate"&gt;15&lt;/span&gt;%. The amount to be paid, net of income tax, will be
R$ &lt;span id="xdx_90D_ecustom--PricePerShare_pip0_c20221201__20221223_zjrWwVZuFBI9" title="Price per share"&gt;0.44868615934&lt;/span&gt; per share. R$&lt;span id="xdx_90B_ecustom--PaymentOfInterestOnEquity_pn3n3_c20221201__20221223__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_zJnEIqtn4JEe" title="Payment of interest on equity"&gt;304,892&lt;/span&gt; will be paid to Vicunha A&#xe7;os S.A. and R$&lt;span id="xdx_907_ecustom--PaymentOfInterestOnEquity_pn3n3_c20221201__20221223__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_zDG6Ho5b9Mug" title="Payment of interest on equity"&gt;20,508&lt;/span&gt; will be paid to Rio Iaco Participa&#xe7;&#xf5;es
S.A., net of income tax, until May 31, 2023.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;22.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other
related parties&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_pn3n3_zE197WnDsHD4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&lt;span id="xdx_8B4_zHplgKfVvJXl" style="display: none"&gt;Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other
related parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_z5lZOAABEDml" style="text-align: right" title="Current"&gt;&#160;1,768,915&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zaexIs9OUaA6" style="text-align: right" title="Current"&gt;&#160;1,768,915&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_zCGj9arHXlK5" style="text-align: right" title="Current"&gt;&#160;2,579,990&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zUlKpLPaEpG1" style="text-align: right" title="Current"&gt;&#160;&#160;2,579,990&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trade receivables (note 6)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zVDRe8KGWwXk" style="text-align: right" title="Current"&gt;&#160;&#160;48,236&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zfAsVRe4OxUl" style="text-align: right" title="Current"&gt;&#160;1,182&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_ziGQ6DCUpAF1" style="text-align: right" title="Current"&gt;&#160;&#160;59,716&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDIp_zTFGjb2ui6Hk" style="text-align: right" title="Current"&gt;109,134&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zJ4OmyCunKK" style="text-align: right" title="Current"&gt;&#160;8,159&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_ztBYmG0cTfh" style="text-align: right" title="Current"&gt;&#160;&#160;1,667&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zlU1u8mEC2Zc" style="text-align: right" title="Current"&gt;&#160;134,570&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDIp_zU9y54AGm2Zd" style="text-align: right" title="Current"&gt;&#160;144,396&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Dividends receivable (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_z5mRG63E6Pjl" style="text-align: right" title="Current"&gt;&#160;&#160;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDMp_zW5a4z5j4Uwj" style="text-align: right" title="Current"&gt;&#160;&#160;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_zdDROnLYnsEh" style="text-align: right" title="Current"&gt;61,898&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_zo9PovEtCsQ2" style="text-align: right" title="Current"&gt;&#160;&#160;14,980&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDMp_zicPZ3mF32ag" style="text-align: right" title="Current"&gt;76,878&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Loans (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zr49Id1s4Jm9" style="text-align: right" title="Loans to consumers"&gt;&#160;5,383&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDQp_ztJDS687ITYd" style="text-align: right" title="Loans to consumers"&gt;&#160;5,383&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_z9nnBOoeSgWf" style="text-align: right" title="Loans to consumers"&gt;&#160;&#160;4,511&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDQp_zQsBddEmzsl3" style="text-align: right" title="Loans to consumers"&gt;&#160;&#160;4,511&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Other receivables (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_zT7OrrTSRM6g" style="text-align: right" title="Current"&gt;&#160;&#160;30&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_zCJgwoxAb8v7" style="text-align: right" title="Current"&gt;&#160;1,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zOVfjAX3axE2" style="text-align: right" title="Current"&gt;&#160;1,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_z61Xvp736CMi" style="text-align: right" title="Current"&gt;&#160;1,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zG9oGjtx7Bd4" style="text-align: right" title="Current"&gt;&#160;&#160;1,828&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_z0Sajv7NQllc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;48,266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zorXX69MgR2a" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;83,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zqSfm0Kc2ru1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;1,830,459&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zeuTAApuN53a" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;1,962,667&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zSP737coTnvh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;8,159&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z7EnlkOtUSw5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;68,076&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zuNhK5LysKO5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;2,731,368&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zSfR8abfa9af" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;2,807,603&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Non-current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_za30FJph4O27" style="text-align: right" title="Non-current"&gt;&#160;140,510&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zWgBxFNtTyk9" style="text-align: right" title="Non-current"&gt;140,510&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_zBurEP1WAd69" style="text-align: right" title="Non-current"&gt;&#160;132,523&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zv1PJ5N7GSEg" style="text-align: right" title="Non-current"&gt;&#160;132,523&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Loans (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_z2rG5dzRnb7k" style="text-align: right" title="Non-current"&gt;&#160;3,678&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zxQVKCWyj6Kg" style="text-align: right" title="Non-current"&gt;&#160;1,381,095&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zkKkjxpHE47a" style="text-align: right" title="Non-current"&gt;&#160;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zzqWA4ddAImi" style="text-align: right" title="Non-current"&gt;&#160;3,626&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zgbkfMa0xkSc" style="text-align: right" title="Non-current"&gt;&#160;&#160;1,139,602&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zrW2U4BjozC9" style="text-align: right" title="Non-current"&gt;&#160;&#160;1,143,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Actuarial asset (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember_zWwnY3KV9vP1" style="text-align: right" title="Non-current"&gt;&#160;&#160;35,477&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z5fIwSv61c3i" style="text-align: right" title="Non-current"&gt;&#160;&#160;35,477&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember_zHqgB25o4G4k" style="text-align: right" title="Non-current"&gt;&#160;&#160;59,111&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z3MiFEltZ4ld" style="text-align: right" title="Non-current"&gt;59,111&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Other receivables (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(5)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_fKDUp_z8SK40RO2EI" style="text-align: right" title="Non-current"&gt;&#160;1,484,759&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDUp_zZ5slKrJn3H" style="text-align: right" title="Non-current"&gt;&#160;1,484,759&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_fKDUp_zC69thCJzAuf" style="text-align: right" title="Non-current"&gt;&#160;&#160;927,077&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDUp_zmmUt2SpRnai" style="text-align: right" title="Non-current"&gt;&#160;927,077&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zir7ggZCFs8d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;3,678&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zLeJ2NxYxzn1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;2,865,854&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zZ2nsQCHCLG5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;175,987&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zYYdQ8eZ7qFh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;3,045,519&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zB20a4QKyPca" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;3,626&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zAAvgZHGDKz8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;2,066,679&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z4CFPpIlOAn9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;191,634&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zZ3JLUprPRG" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;2,261,939&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_znd1cvcZeOha" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;&#160;51,944&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zF2FTnDLlUja" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;2,949,796&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zT1C5abzfDE9" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;2,006,446&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zNr0RdE9cDhf" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;5,008,186&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zExCXi5MU9C3" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;11,785&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zTcVCqCHxgs4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;&#160;2,134,755&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z3iKHY7L2L9k" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;2,923,002&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z18gE1dwyzN7" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;&#160;5,069,542&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zUS54l6l8q7i" style="text-align: right" title="Current"&gt;&#160;&#160;93,115&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zzZBZpXBcfKc" style="text-align: right" title="Current"&gt;&#160;&#160;37,448&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zia1FYMxH4M2" style="text-align: right" title="Current"&gt;130,563&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zMomBmDWDge8" style="text-align: right" title="Current"&gt;21&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_znN8BEiLdjnk" style="text-align: right" title="Current"&gt;62,730&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zSrC2kuVBCJ3" style="text-align: right" title="Current"&gt;&#160;&#160;14,712&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zeX5YrF86Rnd" style="text-align: right" title="Current"&gt;77,463&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Accounts payable&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zO84BmP3nKF3" style="text-align: right" title="Current"&gt;&#160;&#160;23,555&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zahfYI3XJTK5" style="text-align: right" title="Current"&gt;&#160;&#160;24,134&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z7mEgAT7Inf4" style="text-align: right" title="Current"&gt;&#160;&#160;47,689&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zGwbrL4kBizk" style="text-align: right" title="Current"&gt;28,442&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zZz8TCfeTwMg" style="text-align: right" title="Current"&gt;28,442&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Provision for consumption&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember_zpDmbRspfVCg" style="text-align: right" title="Current"&gt;&#160;&#160;61,398&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zvYUHII5efYc" style="text-align: right" title="Current"&gt;&#160;&#160;61,398&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember_z8lM2D8bQBZh" style="text-align: right" title="Current"&gt;22,182&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zURdAzcPIgFa" style="text-align: right" title="Current"&gt;22,182&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zGaYtvaaO6K3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;178,068&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zBXXGeHZLj14" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;61,582&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zugBoOjKsCL" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;239,650&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zMoMcGffH3od" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;21&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zGRm84SzxkRe" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;113,354&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zQF0E7imfSh4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;14,712&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zAfsPFA5MOwi" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;128,087&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Accounts payable&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zNefXlbPATgd" style="text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zpkD1NuapKic" style="text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_z9SMiR11jda8" style="text-align: right" title="Non-current"&gt;66,606&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zEMCwcGDjcGe" style="text-align: right" title="Non-current"&gt;66,606&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zZqxKzcMBAU7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zrgTVzcdhxl6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zXyolMrnMo2d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"&gt;66,606&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zqNGLhluqey3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;66,606&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zjCrkDFq8vei" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;231,424&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zOzbqunWKUR4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;&#160;61,582&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zkH7vqFPRcZg" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;293,006&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zjeErZpLLsv7" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;21&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zgzC9KUOxuOa" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;&#160;179,960&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z7vLUiJTZbYa" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;&#160;14,712&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zG5NrMcD3pEc" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;194,693&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zrYwjn1TF17c" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_pn3n3_zlfiftEKx5Qe" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BA_z8jWX3n9XAbc" style="display: none"&gt;Schedule
of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement
of income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;P&amp;amp;L&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Sales&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_znOrrPosLfcj" style="text-align: right" title="Sales"&gt;234,150&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_ze4shqQOnki6" style="text-align: right" title="Sales"&gt;&#160;&#160;34,924&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zdEK05gbGSnj" style="text-align: right" title="Sales"&gt;&#160;2,442,586&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231_zi97eJUbTdFk" style="text-align: right" title="Sales"&gt;&#160;2,711,660&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_z722az2Kylw6" style="text-align: right" title="Sales"&gt;&#160;274,978&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z2lHV2bWLYvb" style="text-align: right" title="Sales"&gt;&#160;&#160;2,250&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zhf78e0NT2P7" style="text-align: right" title="Sales"&gt;&#160;3,244,017&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231_zrwQEv052Yrd" style="text-align: right" title="Sales"&gt;&#160;&#160;3,521,245&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cost and expenses&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zhwXXY3GKz12" style="text-align: right" title="Cost and expenses"&gt;&#160;(66)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zIyJwli1Itch" style="text-align: right" title="Cost and expenses"&gt;(1,538,194)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_ziZUpBp1Ga18" style="text-align: right" title="Cost and expenses"&gt;(216,110)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231_zkLWGtavthsg" style="text-align: right" title="Cost and expenses"&gt;(1,754,370)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zlaPQaQ9SRP6" style="text-align: right" title="Cost and expenses"&gt;(1,065)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z4mIzQqfTbl6" style="text-align: right" title="Cost and expenses"&gt;&#160;(1,273,740)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zixZrPt3UnH1" style="text-align: right" title="Cost and expenses"&gt;(119,500)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231_z1qwDfZlPCwl" style="text-align: right" title="Cost and expenses"&gt;&#160;(1,394,305)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Financial income (expenses)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Interest (note 28)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--FinancialInterest_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zPuZJ9qrIJJ6" style="text-align: right" title="Interest"&gt;&#160;144,355&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--FinancialInterest_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z7UV1g5SAgtj" style="text-align: right" title="Interest"&gt;&#160;&#160;29,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInterest_pn3n3_c20220101__20221231_zi9tG68WLov5" style="text-align: right" title="Interest"&gt;174,183&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zxYfJDd58ae2" style="text-align: right" title="Interest"&gt;&#160;251&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zDzHDLLAfqRe" style="text-align: right" title="Interest"&gt;49,293&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zdAdqRRThUOi" style="text-align: right" title="Interest"&gt;&#160;&#160;32,246&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FinancialInterest_pn3n3_c20210101__20211231_zIylUUN1BHH3" style="text-align: right" title="Interest"&gt;81,790&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Exchange rate variations and&#160;&#160;monetary, net&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ExchangeRateVariationsAndmonetaryNet_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zOv3Qv29Yw57" style="text-align: right" title="Exchange rate variations and monetary, net"&gt;&#160;(13,584)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ExchangeRateVariationsAndmonetaryNet_pn3n3_c20220101__20221231_zZVv8WKpZsc4" style="text-align: right" title="Exchange rate variations and monetary, net"&gt;&#160;(13,584)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Financial investments &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_fKDEp_zTRao9c9qwra" style="text-align: right" title="Financial investments"&gt;(1,198,164)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20220101__20221231_fKDEp_zcmLJoxwyLV1" style="text-align: right" title="Financial investments"&gt;(1,198,164)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_fKDEp_zgh88OLH5Mp1" style="text-align: right" title="Financial investments"&gt;&#160;&#160;94,866&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20210101__20211231_fKDEp_ztknNyMP8Y" style="text-align: right" title="Financial investments"&gt;94,866&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zA37OTa2sTlb" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;234,084&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zdbLBPxxO327" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;(1,358,915)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zwv9Kh5GWtXg" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;1,044,556&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zj1AigNAcjD6" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;(80,275)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zZbNxKouF0X1" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;274,164&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zjg3q7Gpqnc9" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;(1,222,197)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zhBr8S8MOZag" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;3,251,629&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zB2rvERuXS8j" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;&#160;2,303,596&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Consolidated Information:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.25pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F01_zkVadzgPtsZ4"&gt;(1)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F1F_zrz84CGOa9al" style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Financial investments: &lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Segoe UI,sans-serif; margin: 0 0 0 25.25pt; text-align: justify; color: #252423"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F0B_zHSyuk5adoT9"&gt;(2)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F15_zER1HDWfTTga" style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Accounts receivables: &lt;/b&gt;refers mainly to
sales transactions of steel products from the Company to related parties.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F0A_z7mNEuPzFA9f"&gt;(3)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F1C_zTsvpJZ7yMm1" style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Dividends receivable&lt;/b&gt;: refers to interest
on equity from CSN Minera&#xe7;&#xe3;o S.A. in the amount of R$&lt;span id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zBGvVxnkmFk1" title="Dividends receivable"&gt;59,469&lt;/span&gt; (R$&lt;span id="xdx_90B_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zpz2bPbuTc93" title="Dividends receivable"&gt;320,945&lt;/span&gt; as of December 31, 2021) and Minera&#xe7;&#xe3;o
Nacional S.A. in the amount of R$&lt;span id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_zhGm1UFajwGc" title="Dividends receivable"&gt;14,785&lt;/span&gt; (R$&lt;span id="xdx_906_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_z4K27zWYmIVl" title="Dividends receivable"&gt;56,344&lt;/span&gt; in December 2021).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F08_zhQ6NWQuSHs6"&gt;(4)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Loans (Assets):&lt;/b&gt;&lt;/span&gt;

&lt;p id="xdx_F1F_z0dmB83reD17" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Long
term&lt;/b&gt;: refers mainly to loan agreements with Transnordestina Log&#xed;stica R$&lt;span id="xdx_90B_eifrs-full--LoansReceived_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMOiXoAGHjC8" title="Loan receivable"&gt;1,384,773&lt;/span&gt; (R$&lt;span id="xdx_90D_eifrs-full--LoansReceived_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMjEdGBk6Ekl" title="Loan receivable"&gt;1,123,375&lt;/span&gt; as of December 31, 2021) with
an average rate of &lt;span id="xdx_909_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFznyDSM3Xik" title="Average rate"&gt;125.0&lt;/span&gt;% to &lt;span id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zhv2QTwUvDj9" title="Average rate"&gt;130.0&lt;/span&gt;% of CDI.&lt;/p&gt;
&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b/&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F05_zyF09kfuczf3"&gt;(5)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F13_zAEl1up7FmE3"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Others (Assets): &lt;/b&gt;refers advance for future capital increase with Transnordestina
Log&#xed;stica S.A. of R$&lt;span id="xdx_909_eifrs-full--OtherAssets_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zuYuna2SrY42" title="Others assets"&gt;1,484,759&lt;/span&gt; as of December 31, 2022 (R$&lt;span id="xdx_900_eifrs-full--OtherAssets_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zVH5YCbYMv39" title="Others assets"&gt;927,076&lt;/span&gt; as of December 31, 2021).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AF_zGfGF2gVKwgf" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;22.c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Other unconsolidated related parties&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;CBS Previd&#xea;ncia&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company is its main sponsor, being a not-for-profit
civil society established in July 1960 and whose main objective is the payment of benefits complementary to those of the official social
security for the participants. As a sponsor, it maintains transactions for payment of contributions and recognition of actuarial liabilities
determined in defined benefit plans.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Banco Fibra&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Banco Fibra is under the control structure of Vicunha
A&#xe7;os S.A., the major shareholder of the Company and the financial transactions carried out with this bank are limited to movements
in checking accounts and financial investments in fixed-income securities.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;CSN Foundation&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company develops socially responsible policies
concentrated today in the CSN Foundation, of which it is the founder. Transactions between the parties are related to operational and
financial support for the Foundation to conduct social projects developed mainly in the locations where it operates.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;&lt;b&gt;Related Parties under the control
of a member of the Company&#x2019;s Management&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following companies are under the control of
a member of the Management, which maintain some minor transactions with the Company:&lt;/p&gt;

&lt;p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Partifib Projetos Imobili&#xe1;rios Ltda;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Vicunha Im&#xf3;veis Ltda;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Vicunha Servi&#xe7;os Ltda;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Ibis Participa&#xe7;&#xf5;es e Servi&#xe7;os Ltda;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Party Neg&#xf3;cios e Participa&#xe7;&#xf5;es Ltda;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Jockey Club de S&#xe3;o Paulo;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Fibra Sequoia Guarulhos Empreendimentos.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;22.d)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Key management personnel&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The key management personnel with authority and
responsibility for planning, directing, and controlling the Company&#x2019;s activities include members of the Board of Directors and statutory
officers. The following is information on the compensation of such personnel and the related balances as of December 31, 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfKeyManagementPersonnelCompensationTableTextBlock_pn3n3_zpuOKueQMfz5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B8_zPImtuntXc3b" style="display: none"&gt;Schedule of key management personnel&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 46%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;P&amp;amp;L&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Short-term benefits for employees and officers&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"&gt;&#160;52,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"&gt;&#160;46,747&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"&gt;&#160;40,522&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Post-employment benefits&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Post-employment benefits"&gt;266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Post-employment benefits"&gt;192&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Post-employment benefits"&gt;111&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;52,267&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;46,939&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensation_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;40,633&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zNdBCSLChNUb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;







&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;22.e)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company is liable for guarantees of its subsidiaries
and jointly controlled entities as follows:&lt;/p&gt;
&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock_pn3n3_zblKDx9FD1Uf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 3)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BC_zfo6kkVSvAp8" style="display: none"&gt;Schedule
of guarantees&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Currency&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Maturities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Borrowings&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Tax foreclosure&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Transnordestina Log&#xed;sitca&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zCrPmdJFdNT9" title="Maturities"&gt;Up to 09/19/2056 and Indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z75K8EMeeLPh" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;2,096,291&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7TTNtGcESu" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;2,486,926&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z1xtLryMmW2g" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;9,365&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7UYMpKGIrV5" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;&#160;12,627&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zgyBG8zB88Bf" style="vertical-align: middle; text-align: right" title="Others"&gt;3,853&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z9EdDmOLTpoc" style="vertical-align: middle; text-align: right" title="Others"&gt;&#160;3,384&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zrPKILrF0py8" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;2,109,509&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z2oLFnPM6jC9" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;2,502,937&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Controladas do Grupo&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;R$&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zY3hHoaRemXi" title="Maturities"&gt;Up to 12/21/2024 and indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zgj8XyHNtDff" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;771&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zAynzJGvtzYe" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;197&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zU8Acnd4LgAl" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;197&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zsIVSY4rati7" style="vertical-align: middle; text-align: right" title="Others"&gt;2,163&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zz4wv3YC0tW5" style="vertical-align: middle; text-align: right" title="Others"&gt;&#160;2,754&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zKK50FYy3oWe" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;2,360&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zs7gEigD047j" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;3,722&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Minera&#xe7;&#xe3;o&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z8jVH2SpMzQc" title="Maturities"&gt;Up to 12/21/2024&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zkS7JgGXZGQc" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;540,946&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zKIatYQ7bMF7" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;846,284&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zWP8nzxMOpR5" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;540,946&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zOsMkXaTUgne" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;846,284&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in R$&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_ztthgnbnUc1l" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;2,637,237&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zLjzijNK6YAg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;3,333,981&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zEZdDBuxxqG" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;9,562&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zWywaxSn3xR8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;&#160;12,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zHOu4il412e8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;6,016&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_z2pqrzwmnrA7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;6,138&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zVwnAn1KAzKh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;2,652,815&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zryY24p6UJn7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;3,352,943&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Inova Ventures&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;US$&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zTb2pWDyz3m3" title="Maturities"&gt;01/28/2028&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zKxIuo9ms9b7" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,300,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zazNSK8iBUB3" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,300,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zm6ttPjaCTe4" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,300,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zwUAuX8EII0i" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,300,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Resources&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;US$&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zcKPzFHYDjf6" title="Maturities"&gt;Up to 04/17/2026&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zMMB9zkvfC4f" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,150,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zwSvBdrsFZMh" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,450,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zpAVLW8s4qlc" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,150,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zYKBGuCTUnX3" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,450,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Cimentos&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;US$&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zMUCyxU7VhNh" title="Maturities"&gt;Indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_z6RD6nCLsZSk" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;115,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zXSdlMGGHi8h" style="vertical-align: middle; text-align: right" title="Others"&gt;1,025,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_z41gmkr2Dia2" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;115,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zyswzMsY60Fl" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,025,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in US$&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zldaU7Yj8Z4f" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;2,565,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zOT0k0l7vtKb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;2,750,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_z5C3uV9XdFg2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;1,025,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zXLebOWfQSQ1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;2,565,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_z6qeH7YloUA5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;3,775,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Lusosider A&#xe7;os Planos&lt;/td&gt;
    &lt;td style="text-align: center"&gt;EUR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zGEI2nK4l66g" title="Maturities"&gt;Indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zBBG4MKHF3J6" style="text-align: right" title="Others"&gt;&#160;75,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zLKxzQhtE5j1" style="text-align: right" title="Others"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zkGAilt3WKY7" style="text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zaR2y68tfbj1" style="text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in EUR&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zr3SWu0akTqj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;75,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zPBxzfqqh2Dl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zOOm7LYS6lj9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zYMPKRScfOJg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in R$&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_z2jz8Zav6Vq4" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;13,867,929&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zVN6vldiKDH9" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;15,346,375&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zn4MiStazvE9" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;396,780&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zL7Egy5sw1Qd" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;479,795&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zkdhfwWGLxL" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;14,264,709&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_z6hTkZXC7ySk" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;21,540,463&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231_zeJmFdnGKjvl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;16,505,166&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231_zAzS1dB4anbf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;18,680,356&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TaxForeclosure_iI_pn3n3_c20221231_zvDDaTDXEqcd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;9,562&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TaxForeclosure_iI_pn3n3_c20211231_zGKH4NGdwY1d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;&#160;12,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OthersGuarantees_iI_pn3n3_c20221231_zTo8y5wrTVpd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;402,796&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OthersGuarantees_iI_pn3n3_c20211231_zfQE91h4iwp2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;485,933&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TotalGuarantees_iI_pn3n3_c20221231_z9KuEAXyUQWa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;16,917,524&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20211231_zkQRr0eOiUhc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;24,893,406&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_zg15GdY7o9Tk" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Transactions with related parties were carried
out by the Company on terms equivalent to those prevailing in market transactions, observing the price and the usual market conditions.
Therefore, these transactions are in conditions that are no less favorable for the Company than those negotiated with third-parties.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Transactions between the related parties are eliminated
and adjusted to ensure consistency with the practices adopted by The Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s related parties are subsidiaries,
joint ventures, affiliates, shareholders and their related companies and the key personnel of the Company&#x2019;s management.&lt;/p&gt;

</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:BorrowingsInterestRate contextRef="AsOf2022-12-23" decimals="INF" unitRef="Pure">0.15</ifrs-full:BorrowingsInterestRate>
    <sid:PricePerShare
      contextRef="From2022-12-012022-12-23"
      decimals="INF"
      unitRef="BRLPShares">0.44868615934</sid:PricePerShare>
    <sid:PaymentOfInterestOnEquity
      contextRef="From2022-12-012022-12-23_custom_VicunhaAcosSAMember"
      decimals="-3"
      unitRef="BRL">304892000</sid:PaymentOfInterestOnEquity>
    <sid:PaymentOfInterestOnEquity
      contextRef="From2022-12-012022-12-23_custom_RioLacoParticipacoesSAMember"
      decimals="-3"
      unitRef="BRL">20508000</sid:PaymentOfInterestOnEquity>
    <sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_pn3n3_zE197WnDsHD4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&lt;span id="xdx_8B4_zHplgKfVvJXl" style="display: none"&gt;Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other
related parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Assets&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_z5lZOAABEDml" style="text-align: right" title="Current"&gt;&#160;1,768,915&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zaexIs9OUaA6" style="text-align: right" title="Current"&gt;&#160;1,768,915&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_zCGj9arHXlK5" style="text-align: right" title="Current"&gt;&#160;2,579,990&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zUlKpLPaEpG1" style="text-align: right" title="Current"&gt;&#160;&#160;2,579,990&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trade receivables (note 6)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zVDRe8KGWwXk" style="text-align: right" title="Current"&gt;&#160;&#160;48,236&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zfAsVRe4OxUl" style="text-align: right" title="Current"&gt;&#160;1,182&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_ziGQ6DCUpAF1" style="text-align: right" title="Current"&gt;&#160;&#160;59,716&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDIp_zTFGjb2ui6Hk" style="text-align: right" title="Current"&gt;109,134&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zJ4OmyCunKK" style="text-align: right" title="Current"&gt;&#160;8,159&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_ztBYmG0cTfh" style="text-align: right" title="Current"&gt;&#160;&#160;1,667&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zlU1u8mEC2Zc" style="text-align: right" title="Current"&gt;&#160;134,570&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDIp_zU9y54AGm2Zd" style="text-align: right" title="Current"&gt;&#160;144,396&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Dividends receivable (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_z5mRG63E6Pjl" style="text-align: right" title="Current"&gt;&#160;&#160;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDMp_zW5a4z5j4Uwj" style="text-align: right" title="Current"&gt;&#160;&#160;77,377&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_zdDROnLYnsEh" style="text-align: right" title="Current"&gt;61,898&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_zo9PovEtCsQ2" style="text-align: right" title="Current"&gt;&#160;&#160;14,980&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDMp_zicPZ3mF32ag" style="text-align: right" title="Current"&gt;76,878&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Loans (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zr49Id1s4Jm9" style="text-align: right" title="Loans to consumers"&gt;&#160;5,383&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDQp_ztJDS687ITYd" style="text-align: right" title="Loans to consumers"&gt;&#160;5,383&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_z9nnBOoeSgWf" style="text-align: right" title="Loans to consumers"&gt;&#160;&#160;4,511&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDQp_zQsBddEmzsl3" style="text-align: right" title="Loans to consumers"&gt;&#160;&#160;4,511&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Other receivables (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_zT7OrrTSRM6g" style="text-align: right" title="Current"&gt;&#160;&#160;30&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_zCJgwoxAb8v7" style="text-align: right" title="Current"&gt;&#160;1,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zOVfjAX3axE2" style="text-align: right" title="Current"&gt;&#160;1,858&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_z61Xvp736CMi" style="text-align: right" title="Current"&gt;&#160;1,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zG9oGjtx7Bd4" style="text-align: right" title="Current"&gt;&#160;&#160;1,828&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_z0Sajv7NQllc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;48,266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zorXX69MgR2a" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;83,942&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zqSfm0Kc2ru1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;1,830,459&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zeuTAApuN53a" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;1,962,667&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zSP737coTnvh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;8,159&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z7EnlkOtUSw5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;68,076&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zuNhK5LysKO5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;2,731,368&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zSfR8abfa9af" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;2,807,603&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Non-current Assets&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Investments&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_za30FJph4O27" style="text-align: right" title="Non-current"&gt;&#160;140,510&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zWgBxFNtTyk9" style="text-align: right" title="Non-current"&gt;140,510&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_zBurEP1WAd69" style="text-align: right" title="Non-current"&gt;&#160;132,523&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zv1PJ5N7GSEg" style="text-align: right" title="Non-current"&gt;&#160;132,523&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Loans (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_z2rG5dzRnb7k" style="text-align: right" title="Non-current"&gt;&#160;3,678&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zxQVKCWyj6Kg" style="text-align: right" title="Non-current"&gt;&#160;1,381,095&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zkKkjxpHE47a" style="text-align: right" title="Non-current"&gt;&#160;1,384,773&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zzqWA4ddAImi" style="text-align: right" title="Non-current"&gt;&#160;3,626&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zgbkfMa0xkSc" style="text-align: right" title="Non-current"&gt;&#160;&#160;1,139,602&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zrW2U4BjozC9" style="text-align: right" title="Non-current"&gt;&#160;&#160;1,143,228&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Actuarial asset (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember_zWwnY3KV9vP1" style="text-align: right" title="Non-current"&gt;&#160;&#160;35,477&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z5fIwSv61c3i" style="text-align: right" title="Non-current"&gt;&#160;&#160;35,477&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember_zHqgB25o4G4k" style="text-align: right" title="Non-current"&gt;&#160;&#160;59,111&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z3MiFEltZ4ld" style="text-align: right" title="Non-current"&gt;59,111&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Other receivables (note 9)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;sup&gt;(5)&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_fKDUp_z8SK40RO2EI" style="text-align: right" title="Non-current"&gt;&#160;1,484,759&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDUp_zZ5slKrJn3H" style="text-align: right" title="Non-current"&gt;&#160;1,484,759&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_fKDUp_zC69thCJzAuf" style="text-align: right" title="Non-current"&gt;&#160;&#160;927,077&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDUp_zmmUt2SpRnai" style="text-align: right" title="Non-current"&gt;&#160;927,077&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zir7ggZCFs8d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;3,678&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zLeJ2NxYxzn1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;2,865,854&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zZ2nsQCHCLG5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;175,987&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zYYdQ8eZ7qFh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;3,045,519&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zB20a4QKyPca" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;3,626&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zAAvgZHGDKz8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;2,066,679&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z4CFPpIlOAn9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;191,634&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zZ3JLUprPRG" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;2,261,939&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_znd1cvcZeOha" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;&#160;51,944&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zF2FTnDLlUja" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;2,949,796&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zT1C5abzfDE9" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;2,006,446&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zNr0RdE9cDhf" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;5,008,186&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zExCXi5MU9C3" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;11,785&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zTcVCqCHxgs4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;&#160;2,134,755&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z3iKHY7L2L9k" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;2,923,002&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z18gE1dwyzN7" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"&gt;&#160;&#160;5,069,542&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Liabilities&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zUS54l6l8q7i" style="text-align: right" title="Current"&gt;&#160;&#160;93,115&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zzZBZpXBcfKc" style="text-align: right" title="Current"&gt;&#160;&#160;37,448&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zia1FYMxH4M2" style="text-align: right" title="Current"&gt;130,563&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zMomBmDWDge8" style="text-align: right" title="Current"&gt;21&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_znN8BEiLdjnk" style="text-align: right" title="Current"&gt;62,730&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zSrC2kuVBCJ3" style="text-align: right" title="Current"&gt;&#160;&#160;14,712&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zeX5YrF86Rnd" style="text-align: right" title="Current"&gt;77,463&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Accounts payable&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zO84BmP3nKF3" style="text-align: right" title="Current"&gt;&#160;&#160;23,555&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zahfYI3XJTK5" style="text-align: right" title="Current"&gt;&#160;&#160;24,134&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z7mEgAT7Inf4" style="text-align: right" title="Current"&gt;&#160;&#160;47,689&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zGwbrL4kBizk" style="text-align: right" title="Current"&gt;28,442&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zZz8TCfeTwMg" style="text-align: right" title="Current"&gt;28,442&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Provision for consumption&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember_zpDmbRspfVCg" style="text-align: right" title="Current"&gt;&#160;&#160;61,398&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zvYUHII5efYc" style="text-align: right" title="Current"&gt;&#160;&#160;61,398&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember_z8lM2D8bQBZh" style="text-align: right" title="Current"&gt;22,182&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zURdAzcPIgFa" style="text-align: right" title="Current"&gt;22,182&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zGaYtvaaO6K3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;178,068&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zBXXGeHZLj14" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;61,582&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zugBoOjKsCL" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;239,650&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zMoMcGffH3od" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;21&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zGRm84SzxkRe" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;113,354&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zQF0E7imfSh4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;&#160;14,712&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zAfsPFA5MOwi" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"&gt;&#160;128,087&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Non-current Liabilities&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Accounts payable&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zNefXlbPATgd" style="text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zpkD1NuapKic" style="text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_z9SMiR11jda8" style="text-align: right" title="Non-current"&gt;66,606&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zEMCwcGDjcGe" style="text-align: right" title="Non-current"&gt;66,606&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zZqxKzcMBAU7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zrgTVzcdhxl6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;&#160;&#160;53,356&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zXyolMrnMo2d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"&gt;66,606&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zqNGLhluqey3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"&gt;66,606&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zjCrkDFq8vei" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;231,424&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zOzbqunWKUR4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;&#160;61,582&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zkH7vqFPRcZg" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;293,006&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zjeErZpLLsv7" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;21&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zgzC9KUOxuOa" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;&#160;179,960&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z7vLUiJTZbYa" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;&#160;14,712&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zG5NrMcD3pEc" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"&gt;&#160;194,693&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_FinancialInvestmentsMember"
      decimals="-3"
      id="Fact007049"
      unitRef="BRL">1768915000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_FinancialInvestmentsMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007051"
      unitRef="BRL">1768915000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_FinancialInvestmentsMember"
      decimals="-3"
      id="Fact007053"
      unitRef="BRL">2579990000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_FinancialInvestmentsMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007055"
      unitRef="BRL">2579990000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      id="Fact007057"
      unitRef="BRL">48236000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      id="Fact007059"
      unitRef="BRL">1182000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      id="Fact007061"
      unitRef="BRL">59716000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_TradeReceivablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007063"
      unitRef="BRL">109134000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      id="Fact007065"
      unitRef="BRL">8159000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      id="Fact007067"
      unitRef="BRL">1667000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_ifrs-full_TradeReceivablesMember"
      decimals="-3"
      id="Fact007069"
      unitRef="BRL">134570000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_TradeReceivablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007071"
      unitRef="BRL">144396000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_DividendsReceivableMember"
      decimals="-3"
      id="Fact007073"
      unitRef="BRL">77377000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_DividendsReceivableMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007075"
      unitRef="BRL">77377000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_DividendsReceivableMember"
      decimals="-3"
      id="Fact007077"
      unitRef="BRL">61898000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_DividendsReceivableMember"
      decimals="-3"
      id="Fact007079"
      unitRef="BRL">14980000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_DividendsReceivableMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007081"
      unitRef="BRL">76878000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_LoanMember"
      decimals="-3"
      id="Fact007083"
      unitRef="BRL">5383000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_LoanMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007085"
      unitRef="BRL">5383000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_LoanMember"
      decimals="-3"
      id="Fact007087"
      unitRef="BRL">4511000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_LoanMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007089"
      unitRef="BRL">4511000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_OtherReceivablesMember"
      decimals="-3"
      unitRef="BRL">30000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_OtherReceivablesMember"
      decimals="-3"
      unitRef="BRL">1828000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_OtherReceivablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1858000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_OtherReceivablesMember"
      decimals="-3"
      unitRef="BRL">1828000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_OtherReceivablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1828000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">48266000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">83942000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1830459000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375"
      decimals="-3"
      unitRef="BRL">1962667000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">8159000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">68076000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">2731368000</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500"
      decimals="-3"
      unitRef="BRL">2807603000</ifrs-full:CurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_FinancialInvestmentsMember"
      decimals="-3"
      id="Fact007117"
      unitRef="BRL">140510000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_FinancialInvestmentsMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007119"
      unitRef="BRL">140510000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_FinancialInvestmentsMember"
      decimals="-3"
      id="Fact007121"
      unitRef="BRL">132523000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_FinancialInvestmentsMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007123"
      unitRef="BRL">132523000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_LoanMember"
      decimals="-3"
      id="Fact007125"
      unitRef="BRL">3678000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_LoanMember"
      decimals="-3"
      id="Fact007127"
      unitRef="BRL">1381095000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_LoanMember"
      decimals="-3"
      id="Fact007129"
      unitRef="BRL">1384773000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_LoanMember"
      decimals="-3"
      id="Fact007131"
      unitRef="BRL">3626000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_LoanMember"
      decimals="-3"
      id="Fact007133"
      unitRef="BRL">1139602000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_LoanMember"
      decimals="-3"
      id="Fact007135"
      unitRef="BRL">1143228000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_ActuarialAssetMember"
      decimals="-3"
      unitRef="BRL">35477000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_ActuarialAssetMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">35477000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_ActuarialAssetMember"
      decimals="-3"
      unitRef="BRL">59111000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_ActuarialAssetMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">59111000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_OtherReceivablesMember"
      decimals="-3"
      id="Fact007145"
      unitRef="BRL">1484759000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_OtherReceivablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007147"
      unitRef="BRL">1484759000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_OtherReceivablesMember"
      decimals="-3"
      id="Fact007149"
      unitRef="BRL">927077000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_OtherReceivablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      id="Fact007151"
      unitRef="BRL">927077000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">3678000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">2865854000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">175987000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375"
      decimals="-3"
      unitRef="BRL">3045519000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">3626000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">2066679000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">191634000</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500"
      decimals="-3"
      unitRef="BRL">2261939000</ifrs-full:NoncurrentAssets>
    <sid:TotalAssets
      contextRef="AsOf2022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">51944000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">2949796000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">2006446000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375"
      decimals="-3"
      unitRef="BRL">5008186000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">11785000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">2134755000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">2923002000</sid:TotalAssets>
    <sid:TotalAssets
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500"
      decimals="-3"
      unitRef="BRL">5069542000</sid:TotalAssets>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">93115000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">37448000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_TradePayablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">130563000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">21000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">62730000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember_custom_TradePayablesMember"
      decimals="-3"
      unitRef="BRL">14712000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_TradePayablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">77463000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_AccountsPayablesMember"
      decimals="-3"
      unitRef="BRL">23555000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember_custom_AccountsPayablesMember"
      decimals="-3"
      unitRef="BRL">24134000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_AccountsPayablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">47689000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_AccountsPayablesMember"
      decimals="-3"
      unitRef="BRL">28442000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_AccountsPayablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">28442000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_ProvisionForConsumptionMember"
      decimals="-3"
      unitRef="BRL">61398000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_ProvisionForConsumptionMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">61398000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_ProvisionForConsumptionMember"
      decimals="-3"
      unitRef="BRL">22182000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_ProvisionForConsumptionMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">22182000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">178068000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">61582000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375"
      decimals="-3"
      unitRef="BRL">239650000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">21000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">113354000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">14712000</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500"
      decimals="-3"
      unitRef="BRL">128087000</ifrs-full:CurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember_custom_AccountsPayablesMember"
      decimals="-3"
      unitRef="BRL">53356000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_AccountsPayablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">53356000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember_custom_AccountsPayablesMember"
      decimals="-3"
      unitRef="BRL">66606000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_AccountsPayablesMember_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">66606000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">53356000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375"
      decimals="-3"
      unitRef="BRL">53356000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">66606000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500"
      decimals="-3"
      unitRef="BRL">66606000</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">231424000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">61582000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2022-12-31_ifrs-full_RelatedPartiesMember203083375"
      decimals="-3"
      unitRef="BRL">293006000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">21000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">179960000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">14712000</ifrs-full:Liabilities>
    <ifrs-full:Liabilities
      contextRef="AsOf2021-12-31_ifrs-full_RelatedPartiesMember203083500"
      decimals="-3"
      unitRef="BRL">194693000</ifrs-full:Liabilities>
    <sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_pn3n3_zlfiftEKx5Qe" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8BA_z8jWX3n9XAbc" style="display: none"&gt;Schedule
of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement
of income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Subsidiaries and associates&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Joint-ventures and Joint Operation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Other related parties&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;P&amp;amp;L&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Sales&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_znOrrPosLfcj" style="text-align: right" title="Sales"&gt;234,150&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_ze4shqQOnki6" style="text-align: right" title="Sales"&gt;&#160;&#160;34,924&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zdEK05gbGSnj" style="text-align: right" title="Sales"&gt;&#160;2,442,586&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231_zi97eJUbTdFk" style="text-align: right" title="Sales"&gt;&#160;2,711,660&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_z722az2Kylw6" style="text-align: right" title="Sales"&gt;&#160;274,978&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z2lHV2bWLYvb" style="text-align: right" title="Sales"&gt;&#160;&#160;2,250&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zhf78e0NT2P7" style="text-align: right" title="Sales"&gt;&#160;3,244,017&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231_zrwQEv052Yrd" style="text-align: right" title="Sales"&gt;&#160;&#160;3,521,245&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Cost and expenses&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zhwXXY3GKz12" style="text-align: right" title="Cost and expenses"&gt;&#160;(66)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zIyJwli1Itch" style="text-align: right" title="Cost and expenses"&gt;(1,538,194)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_ziZUpBp1Ga18" style="text-align: right" title="Cost and expenses"&gt;(216,110)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231_zkLWGtavthsg" style="text-align: right" title="Cost and expenses"&gt;(1,754,370)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zlaPQaQ9SRP6" style="text-align: right" title="Cost and expenses"&gt;(1,065)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z4mIzQqfTbl6" style="text-align: right" title="Cost and expenses"&gt;&#160;(1,273,740)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zixZrPt3UnH1" style="text-align: right" title="Cost and expenses"&gt;(119,500)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231_z1qwDfZlPCwl" style="text-align: right" title="Cost and expenses"&gt;&#160;(1,394,305)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;Financial income (expenses)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Interest (note 28)&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--FinancialInterest_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zPuZJ9qrIJJ6" style="text-align: right" title="Interest"&gt;&#160;144,355&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--FinancialInterest_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z7UV1g5SAgtj" style="text-align: right" title="Interest"&gt;&#160;&#160;29,828&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInterest_pn3n3_c20220101__20221231_zi9tG68WLov5" style="text-align: right" title="Interest"&gt;174,183&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zxYfJDd58ae2" style="text-align: right" title="Interest"&gt;&#160;251&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zDzHDLLAfqRe" style="text-align: right" title="Interest"&gt;49,293&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zdAdqRRThUOi" style="text-align: right" title="Interest"&gt;&#160;&#160;32,246&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--FinancialInterest_pn3n3_c20210101__20211231_zIylUUN1BHH3" style="text-align: right" title="Interest"&gt;81,790&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Exchange rate variations and&#160;&#160;monetary, net&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ExchangeRateVariationsAndmonetaryNet_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zOv3Qv29Yw57" style="text-align: right" title="Exchange rate variations and monetary, net"&gt;&#160;(13,584)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ExchangeRateVariationsAndmonetaryNet_pn3n3_c20220101__20221231_zZVv8WKpZsc4" style="text-align: right" title="Exchange rate variations and monetary, net"&gt;&#160;(13,584)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; text-align: left"&gt;Financial investments &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_fKDEp_zTRao9c9qwra" style="text-align: right" title="Financial investments"&gt;(1,198,164)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20220101__20221231_fKDEp_zcmLJoxwyLV1" style="text-align: right" title="Financial investments"&gt;(1,198,164)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_fKDEp_zgh88OLH5Mp1" style="text-align: right" title="Financial investments"&gt;&#160;&#160;94,866&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20210101__20211231_fKDEp_ztknNyMP8Y" style="text-align: right" title="Financial investments"&gt;94,866&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zA37OTa2sTlb" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;234,084&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zdbLBPxxO327" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;(1,358,915)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zwv9Kh5GWtXg" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;1,044,556&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zj1AigNAcjD6" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;(80,275)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zZbNxKouF0X1" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;274,164&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zjg3q7Gpqnc9" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;(1,222,197)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zhBr8S8MOZag" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;3,251,629&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zB2rvERuXS8j" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"&gt;&#160;&#160;2,303,596&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Consolidated Information:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.25pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F01_zkVadzgPtsZ4"&gt;(1)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F1F_zrz84CGOa9al" style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Financial investments: &lt;/b&gt;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.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Segoe UI,sans-serif; margin: 0 0 0 25.25pt; text-align: justify; color: #252423"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F0B_zHSyuk5adoT9"&gt;(2)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F15_zER1HDWfTTga" style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Accounts receivables: &lt;/b&gt;refers mainly to
sales transactions of steel products from the Company to related parties.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F0A_z7mNEuPzFA9f"&gt;(3)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F1C_zTsvpJZ7yMm1" style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Dividends receivable&lt;/b&gt;: refers to interest
on equity from CSN Minera&#xe7;&#xe3;o S.A. in the amount of R$&lt;span id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zBGvVxnkmFk1" title="Dividends receivable"&gt;59,469&lt;/span&gt; (R$&lt;span id="xdx_90B_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zpz2bPbuTc93" title="Dividends receivable"&gt;320,945&lt;/span&gt; as of December 31, 2021) and Minera&#xe7;&#xe3;o
Nacional S.A. in the amount of R$&lt;span id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_zhGm1UFajwGc" title="Dividends receivable"&gt;14,785&lt;/span&gt; (R$&lt;span id="xdx_906_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_z4K27zWYmIVl" title="Dividends receivable"&gt;56,344&lt;/span&gt; in December 2021).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F08_zhQ6NWQuSHs6"&gt;(4)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Loans (Assets):&lt;/b&gt;&lt;/span&gt;

&lt;p id="xdx_F1F_z0dmB83reD17" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Long
term&lt;/b&gt;: refers mainly to loan agreements with Transnordestina Log&#xed;stica R$&lt;span id="xdx_90B_eifrs-full--LoansReceived_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMOiXoAGHjC8" title="Loan receivable"&gt;1,384,773&lt;/span&gt; (R$&lt;span id="xdx_90D_eifrs-full--LoansReceived_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMjEdGBk6Ekl" title="Loan receivable"&gt;1,123,375&lt;/span&gt; as of December 31, 2021) with
an average rate of &lt;span id="xdx_909_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFznyDSM3Xik" title="Average rate"&gt;125.0&lt;/span&gt;% to &lt;span id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zhv2QTwUvDj9" title="Average rate"&gt;130.0&lt;/span&gt;% of CDI.&lt;/p&gt;
&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b/&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 7.1pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b id="xdx_F05_zyF09kfuczf3"&gt;(5)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_F13_zAEl1up7FmE3"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Others (Assets): &lt;/b&gt;refers advance for future capital increase with Transnordestina
Log&#xed;stica S.A. of R$&lt;span id="xdx_909_eifrs-full--OtherAssets_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zuYuna2SrY42" title="Others assets"&gt;1,484,759&lt;/span&gt; as of December 31, 2022 (R$&lt;span id="xdx_900_eifrs-full--OtherAssets_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zVH5YCbYMv39" title="Others assets"&gt;927,076&lt;/span&gt; as of December 31, 2021).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2022-01-012022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">234150000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2022-01-012022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">34924000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">2442586000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2711660000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2021-01-012021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">274978000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2021-01-012021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">2250000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">3244017000</ifrs-full:RevenueFromSaleOfGoods>
    <ifrs-full:RevenueFromSaleOfGoods
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3521245000</ifrs-full:RevenueFromSaleOfGoods>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2022-01-012022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">-66000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2022-01-012022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">-1538194000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-216110000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1754370000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2021-01-012021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">-1065000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2021-01-012021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">-1273740000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-119500000</sid:RawMaterialsAndConsumablesUseds>
    <sid:RawMaterialsAndConsumablesUseds
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1394305000</sid:RawMaterialsAndConsumablesUseds>
    <sid:FinancialInterest
      contextRef="From2022-01-012022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">144355000</sid:FinancialInterest>
    <sid:FinancialInterest
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">29828000</sid:FinancialInterest>
    <sid:FinancialInterest
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">174183000</sid:FinancialInterest>
    <sid:FinancialInterest
      contextRef="From2021-01-012021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">251000</sid:FinancialInterest>
    <sid:FinancialInterest
      contextRef="From2021-01-012021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">49293000</sid:FinancialInterest>
    <sid:FinancialInterest
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">32246000</sid:FinancialInterest>
    <sid:FinancialInterest
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">81790000</sid:FinancialInterest>
    <sid:ExchangeRateVariationsAndmonetaryNet
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-13584000</sid:ExchangeRateVariationsAndmonetaryNet>
    <sid:ExchangeRateVariationsAndmonetaryNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-13584000</sid:ExchangeRateVariationsAndmonetaryNet>
    <ifrs-full:GainsLossesOnDisposalsOfInvestments
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      id="Fact007313"
      unitRef="BRL">-1198164000</ifrs-full:GainsLossesOnDisposalsOfInvestments>
    <ifrs-full:GainsLossesOnDisposalsOfInvestments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact007315"
      unitRef="BRL">-1198164000</ifrs-full:GainsLossesOnDisposalsOfInvestments>
    <ifrs-full:GainsLossesOnDisposalsOfInvestments
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      id="Fact007317"
      unitRef="BRL">94866000</ifrs-full:GainsLossesOnDisposalsOfInvestments>
    <ifrs-full:GainsLossesOnDisposalsOfInvestments
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="Fact007319"
      unitRef="BRL">94866000</ifrs-full:GainsLossesOnDisposalsOfInvestments>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">234084000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">-1358915000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">1044556000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-012022-12-31_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-80275000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_custom_SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember"
      decimals="-3"
      unitRef="BRL">274164000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_custom_JointVenturesEJointOperationMember"
      decimals="-3"
      unitRef="BRL">-1222197000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">3251629000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31_ifrs-full_RelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">2303596000</ifrs-full:ProfitLoss>
    <sid:DividendReceivables
      contextRef="AsOf2022-12-31_custom_CSNMineracaoSAMember"
      decimals="-3"
      unitRef="BRL">59469000</sid:DividendReceivables>
    <sid:DividendReceivables
      contextRef="AsOf2021-12-31_custom_CSNMineracaoSAMember"
      decimals="-3"
      unitRef="BRL">320945000</sid:DividendReceivables>
    <sid:DividendReceivables
      contextRef="AsOf2022-12-31_custom_MineracaoNacionalSAMember"
      decimals="-3"
      unitRef="BRL">14785000</sid:DividendReceivables>
    <sid:DividendReceivables
      contextRef="AsOf2021-12-31_custom_MineracaoNacionalSAMember"
      decimals="-3"
      unitRef="BRL">56344000</sid:DividendReceivables>
    <ifrs-full:LoansReceived
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaMember"
      decimals="-3"
      unitRef="BRL">1384773000</ifrs-full:LoansReceived>
    <ifrs-full:LoansReceived
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaMember"
      decimals="-3"
      unitRef="BRL">1123375000</ifrs-full:LoansReceived>
    <ifrs-full:AverageEffectiveTaxRate
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaMember_ifrs-full_BottomOfRangeMember"
      decimals="INF"
      unitRef="Pure">1.250</ifrs-full:AverageEffectiveTaxRate>
    <ifrs-full:AverageEffectiveTaxRate
      contextRef="From2022-01-012022-12-31_custom_TransnordestinaLogisticaMember_ifrs-full_TopOfRangeMember"
      decimals="INF"
      unitRef="Pure">1.300</ifrs-full:AverageEffectiveTaxRate>
    <ifrs-full:OtherAssets
      contextRef="AsOf2022-12-31_custom_TransnordestinaLogisticaMember"
      decimals="-3"
      unitRef="BRL">1484759000</ifrs-full:OtherAssets>
    <ifrs-full:OtherAssets
      contextRef="AsOf2021-12-31_custom_TransnordestinaLogisticaMember"
      decimals="-3"
      unitRef="BRL">927076000</ifrs-full:OtherAssets>
    <sid:SummaryOfKeyManagementPersonnelCompensationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfKeyManagementPersonnelCompensationTableTextBlock_pn3n3_zpuOKueQMfz5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B8_zPImtuntXc3b" style="display: none"&gt;Schedule of key management personnel&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 46%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;P&amp;amp;L&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Short-term benefits for employees and officers&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"&gt;&#160;52,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"&gt;&#160;46,747&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"&gt;&#160;40,522&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Post-employment benefits&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Post-employment benefits"&gt;266&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Post-employment benefits"&gt;192&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Post-employment benefits"&gt;111&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;52,267&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;46,939&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensation_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;40,633&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfKeyManagementPersonnelCompensationTableTextBlock>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">52001000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">46747000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">40522000</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">266000</ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">192000</ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">111000</ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits>
    <ifrs-full:KeyManagementPersonnelCompensation
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">52267000</ifrs-full:KeyManagementPersonnelCompensation>
    <ifrs-full:KeyManagementPersonnelCompensation
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">46939000</ifrs-full:KeyManagementPersonnelCompensation>
    <ifrs-full:KeyManagementPersonnelCompensation
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">40633000</ifrs-full:KeyManagementPersonnelCompensation>
    <sid:SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock_pn3n3_zblKDx9FD1Uf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 3)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BC_zfo6kkVSvAp8" style="display: none"&gt;Schedule
of guarantees&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Currency&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Maturities&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Borrowings&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Tax foreclosure&lt;/td&gt;
    &lt;td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Others&lt;/td&gt;
    &lt;td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center; width: 16%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Transnordestina Log&#xed;sitca&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zCrPmdJFdNT9" title="Maturities"&gt;Up to 09/19/2056 and Indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z75K8EMeeLPh" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;2,096,291&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7TTNtGcESu" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;2,486,926&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z1xtLryMmW2g" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;9,365&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7UYMpKGIrV5" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;&#160;12,627&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zgyBG8zB88Bf" style="vertical-align: middle; text-align: right" title="Others"&gt;3,853&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z9EdDmOLTpoc" style="vertical-align: middle; text-align: right" title="Others"&gt;&#160;3,384&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zrPKILrF0py8" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;2,109,509&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z2oLFnPM6jC9" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;2,502,937&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Controladas do Grupo&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;R$&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zY3hHoaRemXi" title="Maturities"&gt;Up to 12/21/2024 and indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zgj8XyHNtDff" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;771&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zAynzJGvtzYe" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;197&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zU8Acnd4LgAl" style="vertical-align: middle; text-align: right" title="Tax foreclosure"&gt;197&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zsIVSY4rati7" style="vertical-align: middle; text-align: right" title="Others"&gt;2,163&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zz4wv3YC0tW5" style="vertical-align: middle; text-align: right" title="Others"&gt;&#160;2,754&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zKK50FYy3oWe" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;2,360&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zs7gEigD047j" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;3,722&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Minera&#xe7;&#xe3;o&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;R$&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z8jVH2SpMzQc" title="Maturities"&gt;Up to 12/21/2024&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zkS7JgGXZGQc" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;540,946&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zKIatYQ7bMF7" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;846,284&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zWP8nzxMOpR5" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;540,946&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zOsMkXaTUgne" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;846,284&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in R$&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_ztthgnbnUc1l" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;2,637,237&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zLjzijNK6YAg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;3,333,981&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zEZdDBuxxqG" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;9,562&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zWywaxSn3xR8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;&#160;12,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zHOu4il412e8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;6,016&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_z2pqrzwmnrA7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;6,138&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zVwnAn1KAzKh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;2,652,815&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zryY24p6UJn7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;3,352,943&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Inova Ventures&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;US$&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zTb2pWDyz3m3" title="Maturities"&gt;01/28/2028&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zKxIuo9ms9b7" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,300,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zazNSK8iBUB3" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,300,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zm6ttPjaCTe4" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,300,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zwUAuX8EII0i" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,300,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Resources&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;US$&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zcKPzFHYDjf6" title="Maturities"&gt;Up to 04/17/2026&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zMMB9zkvfC4f" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,150,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zwSvBdrsFZMh" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;&#160;1,450,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zpAVLW8s4qlc" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,150,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zYKBGuCTUnX3" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,450,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;CSN Cimentos&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;US$&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zMUCyxU7VhNh" title="Maturities"&gt;Indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_z6RD6nCLsZSk" style="vertical-align: middle; text-align: right" title="Borrowings"&gt;&#160;115,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zXSdlMGGHi8h" style="vertical-align: middle; text-align: right" title="Others"&gt;1,025,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_z41gmkr2Dia2" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;115,000&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zyswzMsY60Fl" style="vertical-align: middle; text-align: right" title="Total"&gt;&#160;1,025,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in US$&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zldaU7Yj8Z4f" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;2,565,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zOT0k0l7vtKb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;&#160;&#160;2,750,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_z5C3uV9XdFg2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;1,025,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zXLebOWfQSQ1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;2,565,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_z6qeH7YloUA5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;3,775,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Lusosider A&#xe7;os Planos&lt;/td&gt;
    &lt;td style="text-align: center"&gt;EUR&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zGEI2nK4l66g" title="Maturities"&gt;Indefinite&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zBBG4MKHF3J6" style="text-align: right" title="Others"&gt;&#160;75,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zLKxzQhtE5j1" style="text-align: right" title="Others"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zkGAilt3WKY7" style="text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zaR2y68tfbj1" style="text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in EUR&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zr3SWu0akTqj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;75,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zPBxzfqqh2Dl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zOOm7LYS6lj9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zYMPKRScfOJg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;75,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total in R$&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_z2jz8Zav6Vq4" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;13,867,929&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zVN6vldiKDH9" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;15,346,375&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"/&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zn4MiStazvE9" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;396,780&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zL7Egy5sw1Qd" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;479,795&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zkdhfwWGLxL" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;14,264,709&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_z6hTkZXC7ySk" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;21,540,463&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231_zeJmFdnGKjvl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;16,505,166&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231_zAzS1dB4anbf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"&gt;18,680,356&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TaxForeclosure_iI_pn3n3_c20221231_zvDDaTDXEqcd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;9,562&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TaxForeclosure_iI_pn3n3_c20211231_zGKH4NGdwY1d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"&gt;&#160;12,824&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OthersGuarantees_iI_pn3n3_c20221231_zTo8y5wrTVpd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;&#160;&#160;402,796&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OthersGuarantees_iI_pn3n3_c20211231_zfQE91h4iwp2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"&gt;485,933&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--TotalGuarantees_iI_pn3n3_c20221231_z9KuEAXyUQWa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;16,917,524&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20211231_zkQRr0eOiUhc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"&gt;&#160;&#160;24,893,406&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_ifrs-full_GuaranteesMember_custom_TransnordestinaLogisticaSAMember">Up to 09/19/2056 and Indefinite</ifrs-full:BorrowingsMaturity>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2096291000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2486926000</sid:BorrowingsRelatedParty>
    <sid:TaxForeclosure
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">9365000</sid:TaxForeclosure>
    <sid:TaxForeclosure
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">12627000</sid:TaxForeclosure>
    <sid:OthersGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">3853000</sid:OthersGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">3384000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2109509000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_TransnordestinaLogisticaSAMember"
      decimals="-3"
      unitRef="BRL">2502937000</sid:TotalGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_ifrs-full_GuaranteesMember_custom_ControladasDoGrupoMember">Up to 12/21/2024 and indefinite</ifrs-full:BorrowingsMaturity>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">771000</sid:BorrowingsRelatedParty>
    <sid:TaxForeclosure
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">197000</sid:TaxForeclosure>
    <sid:TaxForeclosure
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">197000</sid:TaxForeclosure>
    <sid:OthersGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">2163000</sid:OthersGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">2754000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">2360000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_ControladasDoGrupoMember"
      decimals="-3"
      unitRef="BRL">3722000</sid:TotalGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNMineracaoMember">Up to 12/21/2024</ifrs-full:BorrowingsMaturity>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_CSNMineracaoMember"
      decimals="-3"
      unitRef="BRL">540946000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_CSNMineracaoMember"
      decimals="-3"
      unitRef="BRL">846284000</sid:BorrowingsRelatedParty>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_CSNMineracaoMember"
      decimals="-3"
      unitRef="BRL">540946000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember_custom_CSNMineracaoMember"
      decimals="-3"
      unitRef="BRL">846284000</sid:TotalGuarantees>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">2637237000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">3333981000</sid:BorrowingsRelatedParty>
    <sid:TaxForeclosure
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">9562000</sid:TaxForeclosure>
    <sid:TaxForeclosure
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">12824000</sid:TaxForeclosure>
    <sid:OthersGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">6016000</sid:OthersGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">6138000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">2652815000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_LocalCurrencyMember"
      decimals="-3"
      unitRef="BRL">3352943000</sid:TotalGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNInovaVenturesMember_currency_USD">01/28/2028</ifrs-full:BorrowingsMaturity>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNInovaVenturesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1300000000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNInovaVenturesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1300000000</sid:BorrowingsRelatedParty>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNInovaVenturesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1300000000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNInovaVenturesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1300000000</sid:TotalGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNResourcesMember_currency_USD">Up to 04/17/2026</ifrs-full:BorrowingsMaturity>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNResourcesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1150000000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNResourcesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1450000000</sid:BorrowingsRelatedParty>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNResourcesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1150000000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNResourcesMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1450000000</sid:TotalGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_CSNCimentosMember_currency_USD">Indefinite</ifrs-full:BorrowingsMaturity>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNCimentosMember_currency_USD"
      decimals="-3"
      unitRef="BRL">115000000</sid:BorrowingsRelatedParty>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNCimentosMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1025000000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNCimentosMember_currency_USD"
      decimals="-3"
      unitRef="BRL">115000000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_CSNCimentosMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1025000000</sid:TotalGuarantees>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD"
      decimals="-3"
      unitRef="BRL">2565000000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD"
      decimals="-3"
      unitRef="BRL">2750000000</sid:BorrowingsRelatedParty>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD"
      decimals="-3"
      unitRef="BRL">1025000000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD"
      decimals="-3"
      unitRef="BRL">2565000000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_USD"
      decimals="-3"
      unitRef="BRL">3775000000</sid:TotalGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_ifrs-full_GuaranteesMember_custom_LusosiderAcosPlanosMember_currency_EUR">Indefinite</ifrs-full:BorrowingsMaturity>
    <sid:OthersGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_LusosiderAcosPlanosMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:OthersGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_LusosiderAcosPlanosMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_LusosiderAcosPlanosMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_custom_LusosiderAcosPlanosMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:TotalGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:OthersGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember_custom_ForeignCurrencyMember_currency_EUR"
      decimals="-3"
      unitRef="BRL">75000000</sid:TotalGuarantees>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember"
      decimals="-3"
      unitRef="BRL">13867929000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember"
      decimals="-3"
      unitRef="BRL">15346375000</sid:BorrowingsRelatedParty>
    <sid:OthersGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember"
      decimals="-3"
      unitRef="BRL">396780000</sid:OthersGuarantees>
    <sid:OthersGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember"
      decimals="-3"
      unitRef="BRL">479795000</sid:OthersGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2022-12-31_ifrs-full_GuaranteesMember"
      decimals="-3"
      unitRef="BRL">14264709000</sid:TotalGuarantees>
    <sid:TotalGuarantees
      contextRef="AsOf2021-12-31_ifrs-full_GuaranteesMember"
      decimals="-3"
      unitRef="BRL">21540463000</sid:TotalGuarantees>
    <sid:BorrowingsRelatedParty contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">16505166000</sid:BorrowingsRelatedParty>
    <sid:BorrowingsRelatedParty contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">18680356000</sid:BorrowingsRelatedParty>
    <sid:TaxForeclosure contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">9562000</sid:TaxForeclosure>
    <sid:TaxForeclosure contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">12824000</sid:TaxForeclosure>
    <sid:OthersGuarantees contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">402796000</sid:OthersGuarantees>
    <sid:OthersGuarantees contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">485933000</sid:OthersGuarantees>
    <sid:TotalGuarantees contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">16917524000</sid:TotalGuarantees>
    <sid:TotalGuarantees contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">24893406000</sid:TotalGuarantees>
    <ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_800_eifrs-full--DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_zZYq36vVora4" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;23.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82C_zIelUlJ2LGCj"&gt;SHAREHOLDERS&#x2019; EQUITY&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Paid-in capital&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The fully subscribed and paid-in capital as of
December 31, 2022 is R$&lt;span id="xdx_905_eifrs-full--IssuedCapital_iI_pn3n3_c20221231_zpl769xJoYA8" title="Issued capital"&gt;10,240,000&lt;/span&gt;, divided into &lt;span id="xdx_90B_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20221231_zvHNc2gHiG4c" title="Number of shares outstanding"&gt;1,326,093,947&lt;/span&gt; common and book-entry shares (as of December 31, 2021 R$&lt;span id="xdx_90C_eifrs-full--IssuedCapital_iI_pn3n3_c20211231_zhgDEusWBl6f" title="Issued capital"&gt;10,240,000&lt;/span&gt; divided
into &lt;span id="xdx_90E_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20211231_zUBbtjzmv7Gk" title="Number of shares outstanding"&gt;1,387,524,047&lt;/span&gt; common and book-entry shares), with no par value. Each common share entitles to one vote in the resolutions of the
General Meeting.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Authorized capital&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s bylaws in effect on December
31, 2022 define that the share capital may be increased to up to &lt;span id="xdx_903_ecustom--NumberOfSharesAuthorised1_iI_pid_c20221231_zNR4ft0WCZib" title="Number of shares authorised"&gt;2,400,000,000&lt;/span&gt; shares, by decision of the Board of Directors, regardless
of amendments to the bylaws.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Legal reserve&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;It is constituted at the rate of &lt;span id="xdx_900_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoes1SAMember_zARexiDArPQ7" title="Percentage of shares"&gt;5&lt;/span&gt;% of the net
income calculated in each fiscal year, before any other allocation, pursuant to art. 193 of Law 6,404/86, up to a limit of &lt;span id="xdx_90E_ecustom--PercentageOfShares1_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoes1SAMember_zXeWM2XrQja8" title="Percentage of shares"&gt;20&lt;/span&gt;% of the
capital stock.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.d)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Ownership structure&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the Company&#x2019;s
ownership structure was as follows:&lt;/p&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfOwnershipStructureTableTextBlock_pn3n3_zKlVLC8HcOC1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details)"&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B4_zOQFdTuQXCca" style="display: none"&gt;Schedule of ownership structure&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Number of common shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of total shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of voting capital&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Number of common shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of total shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of voting capital&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Vicunha A&#xe7;os S.A. (*)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zEAxFo6rm63l" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;679,522,254&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_ztjDedE35PY9" title="Percentage of shares"&gt;51.24&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zzulE66R6nX" title="Percentage of voting equity interests acquired"&gt;51.24&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zSwAqx0PqoLb" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;679,522,254&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zJlKEqK9kUNl" title="Percentage of shares"&gt;48.97&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zuwZSpAkKlE9" title="Percentage of voting equity interests acquired"&gt;50.65&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Rio Iaco Participa&#xe7;&#xf5;es S.A. (*)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zLvJMIC1R3ca" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;45,706,242&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_904_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_z6vUHSlGP9b9" title="Percentage of shares"&gt;3.45&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zLx49NoWtBF1" title="Percentage of voting equity interests acquired"&gt;3.45&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zMqmWuaPUPv9" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;45,706,242&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zGOXoHSWc627" title="Percentage of shares"&gt;3.29&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_z7zffLtG5fmh" title="Percentage of voting equity interests acquired"&gt;3.41&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;NYSE (ADRs)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NumberOfSharesOutstanding_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;254,520,040&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_zxC1SB3PTuTd" title="Percentage of shares"&gt;19.19&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_zpO6CeHr8jUb" title="Percentage of voting equity interests acquired"&gt;19.19&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NumberOfSharesOutstanding_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;250,564,538&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_zCTVZbXW0XK3" title="Percentage of shares"&gt;18.06&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_zEYe9Yr2liD" title="Percentage of voting equity interests acquired"&gt;18.67&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Other shareholders&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;346,345,411&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_zis3wqxztlYg" title="Percentage of shares"&gt;26.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_zGR8rav3wi28" title="Percentage of voting equity interests acquired"&gt;26.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;365,941,013&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_zmiwKI0MvZbe" title="Percentage of shares"&gt;26.38&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_zed0LK4Wvkwk" title="Percentage of voting equity interests acquired"&gt;27.27&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;Outstanding shares&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_z3hlYc64GiRf" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,326,093,947&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PercentageOfShares_iI_pid_dp_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zyGr3UKF09Hk" title="Percentage of shares"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zzy3cc2P196i" title="Percentage of voting equity interests acquired"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zC8nwWsplAL5" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,341,734,047&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_900_ecustom--PercentageOfShares_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zdwjkGwDHZXe" title="Percentage of shares"&gt;96.70&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_z2N2W8Kc3Zaa" title="Percentage of voting equity interests acquired"&gt;100.00&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Treasury shares&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_c20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--TreasurySharesMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;45,790,000&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PercentageOfShares_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--TreasurySharesMember_z3L2zBOB78nc" title="Percentage of shares"&gt;3.30&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;Total shares&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_c20221231_pdd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,326,093,947&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PercentageOfShares_iI_pid_dp_c20221231_zrWsbPYhCl74" title="Percentage of shares"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NumberOfSharesOutstanding_c20211231_pdd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,387,524,047&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_905_ecustom--PercentageOfShares_iI_pid_dp_c20211231_zMK4DPWxS579" title="Percentage of shares"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0D_zyTeF5CR9rVe" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F11_zdJZBPRq9bah" style="text-align: justify"&gt;Controlling group companies.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A0_zCLxSDFltO9e" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.e)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Treasury shares&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the position of treasury
shares was as follows:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfShareBuybackProgramsTableTextBlock_pn3n3_zSqgzNOq7lgj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_8B3_zr4HNrEetXXb" style="display: none"&gt;Schedule of treasury shares&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 5%"&gt;Program&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Board&#x2019;s Authorization&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Authorized quantity&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 21%"&gt;Program period&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Average buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Minimum and maximum buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Number bought back&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Share cancelation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Sale of shares&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Balance in treasury&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_906_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zSNA8aRMA6Lk" title="Board's Authorization"&gt;04/20/2018&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_z10Ko36v8Aj2" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;30,391,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zmQhMASnVQo9" title="Program Period"&gt;From 4/20/2018 to 4/30/2018&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--SaleOfShares_pid_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zNWcoppOi42e" style="text-align: right" title="Sale of shares"&gt;&#160;&#160;22,981,500&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zLzuKizQGIo8" style="text-align: right" title="Balance in treasury"&gt;&#160;&#160;7,409,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;1&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90B_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zRlHs1v76vUj" title="Board's Authorization"&gt;06/21/2021&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zn0hLeFoe6pa" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;24,154,500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member" title="Program Period"&gt;From 06/22/2021 to 12/22/2021&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: right"&gt;R$ &lt;span id="xdx_909_ecustom--AverageBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Average buyback price"&gt;21.82&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;R$&lt;span id="xdx_90C_ecustom--MinimumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Minimum buyback price"&gt;20,06&lt;/span&gt; and R$&lt;span id="xdx_901_ecustom--MaximumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Maximum buyback price"&gt;23,22&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--NumberBoughtBack_pn3n3_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zJQaqAYbf2q2" style="text-align: right" title="Number bought back"&gt;&#160;&#160;24,082,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zqgw8UhVH49b" style="text-align: right" title="Balance in treasury"&gt;&#160;31,491,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;2&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_902_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zrGA9aQbNXyd" title="Board's Authorization"&gt;6/12/2021&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zVUBQN32Virb" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;30,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member" title="Program Period"&gt;From 12/07/2021 to 6/30/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: right"&gt;R$ &lt;span id="xdx_90A_ecustom--AverageBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Average buyback price"&gt;25.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;R$&lt;span id="xdx_90D_ecustom--MinimumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Minimum buyback price"&gt;17,20&lt;/span&gt; and R$&lt;span id="xdx_900_ecustom--MaximumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Maximum buyback price"&gt;26,76&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--NumberBoughtBack_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pn3n3" style="text-align: right" title="Number bought back"&gt;&#160;&#160;29,938,600&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zrOaxS3XVq54" style="text-align: right" title="Balance in treasury"&gt;&#160;61,430,100&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_901_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number4Member_zd4pOLRK0Xod" title="Board's Authorization"&gt;05/18/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ShareCancelation_pid_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number4Member_zad3DBt8JoO8" style="text-align: right" title="Share cancelation"&gt;&#160;&#160;61,430,100&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;3&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_904_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_zsolVZDGfobc" title="Board's Authorization"&gt;05/18/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_z1YAiVp8sYhl" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;58,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_zyWTxAfdD0Vg" title="Program Period"&gt;From 05/19/2022 to 05/18/2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8B1_zwG4F4OtYOFe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At a Board of Directors Meeting held on May 18,
2022, the Company approved (i) the closing of the share repurchase program, (ii) cancellation of &lt;span id="xdx_90E_ecustom--CommonShares_pip0_c20220501__20220518_zPSZlijmQ5o5" title="Common shares"&gt;61,430,100&lt;/span&gt; common shares held in treasury
with no change in the Company's capital stock,&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;which is now represented by &lt;span id="xdx_908_ecustom--CommonShares_pip0_c20220101__20221231_zs54v4BxN8X1" title="Common shares"&gt;1,326,093,947&lt;/span&gt; common book-entry shares without nominal value.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.f)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Earnings per share&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The earnings per share are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfBasicEarningsLossPerShareTableTextBlock_pn3n3_zt6BiMEmX7P8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B9_zgggE8yHgF55" style="display: none"&gt;Schedule of earning per share&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49D_20220101__20221231_zZDILdmfV5R4" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20211231_zKiAtjaJDI67" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20200101__20201231_zJqi92UXho3a" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 47%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Common Shares&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ProfitLossAttributableToOwnersOfParent_zHmBFczZnW99" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit for the year&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,554,060&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12,258,628&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;3,794,295&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--WeightedAverageShare_pid_zXGSoM7lzqdg" style="vertical-align: bottom"&gt;
    &lt;td&gt;Weighted average number of shares&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,327,028,614&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,376,362,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,380,114,547&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--BasicAndDilutedEarningsLossPerShare_pid_zBoEgI4xwuJ" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Basic and diluted earnings per share&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;1.17108&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;8.90654&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;2.74926&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_z0W7CZ7R0KH8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Share capital &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Incremental costs directly attributable to the
issue of new shares or options are shown in equity as a deduction from the amount raised, net of taxes.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Earnings (loss) per share &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Basic earnings (loss) per share is calculated using
the net income (loss) for the year attributable to the Company&#x2019;s controlling shareholders and the weighted average number of outstanding
common shares in the respective period. Diluted earnings (loss) per share is calculated using the aforementioned average of outstanding
shares, adjusted by instruments potentially convertible into shares, with a dilutive effect, in the periods presented. The Company does
not have potential instruments convertible into shares and, consequently, the diluted and basic earnings (loss) per share are the same.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Treasury shares&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;When the Company purchases shares of the capital
stock of the Company itself (treasury shares), the amount paid, including any directly attributable additional costs (net of income tax),
is deducted from the equity attributable to the shareholders of the Company until the shares are canceled or disposed of. When such shares
are subsequently disposed of, any amounts received, net of any directly attributable additional
transaction costs and the respective income tax and social contribution effects, are included in the equity attributable to the Company&#x2019;s
shareholders.&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Result per share&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;Basic and diluted earnings
(loss) per share was calculated based on the profit attributable to CSN&#x2019;s controlling shareholders divided by the weighted average
number of common shares outstanding during the period, excluding common shares purchased and held as treasury shares. The Company does
not hold potential dilutable common shares in circulation that could result in the dilution of earnings per share.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Non-controlling interest and transactions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company considers transactions with non-controlling
interests as transactions with owners of the Company&#x2019;s assets. For non-controlling interests, the difference between any consideration
paid and the acquired portion of the carrying amount of the subsidiary&#x2019;s net assets is recorded in equity. Gains or losses on disposals
for non-controlling interests are also recorded directly in equity.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;When the Company ceases to have control, any interest
held in the entity is remeasured at fair value, with the change in carrying amount recognized in the income statement. The fair value
is the initial carrying amount for the subsequent accounting of the retained interest in an associate, a joint venture or a financial
asset. In addition, any amounts previously recognized in other comprehensive income related to that entity are accounted for as if the
Company had directly disposed of the related assets or liabilities. This means that the amounts previously recognized in other comprehensive
income are reclassified to income.&lt;/p&gt;

</ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory>
    <ifrs-full:IssuedCapital contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">10240000000</ifrs-full:IssuedCapital>
    <ifrs-full:NumberOfSharesOutstanding contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">1326093947</ifrs-full:NumberOfSharesOutstanding>
    <ifrs-full:IssuedCapital contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">10240000000</ifrs-full:IssuedCapital>
    <ifrs-full:NumberOfSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">1387524047</ifrs-full:NumberOfSharesOutstanding>
    <sid:NumberOfSharesAuthorised1 contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">2400000000</sid:NumberOfSharesAuthorised1>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_custom_RioLacoParticipacoes1SAMember"
      decimals="INF"
      unitRef="Pure">0.05</sid:PercentageOfShares>
    <sid:PercentageOfShares1
      contextRef="AsOf2021-12-31_custom_RioLacoParticipacoes1SAMember"
      decimals="INF"
      unitRef="Pure">0.20</sid:PercentageOfShares1>
    <sid:SummaryOfOwnershipStructureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfOwnershipStructureTableTextBlock_pn3n3_zKlVLC8HcOC1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details)"&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B4_zOQFdTuQXCca" style="display: none"&gt;Schedule of ownership structure&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 26%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Number of common shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of total shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of voting capital&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Number of common shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of total shares&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;% of voting capital&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Vicunha A&#xe7;os S.A. (*)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zEAxFo6rm63l" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;679,522,254&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_ztjDedE35PY9" title="Percentage of shares"&gt;51.24&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zzulE66R6nX" title="Percentage of voting equity interests acquired"&gt;51.24&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zSwAqx0PqoLb" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;679,522,254&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zJlKEqK9kUNl" title="Percentage of shares"&gt;48.97&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zuwZSpAkKlE9" title="Percentage of voting equity interests acquired"&gt;50.65&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Rio Iaco Participa&#xe7;&#xf5;es S.A. (*)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zLvJMIC1R3ca" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;45,706,242&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_904_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_z6vUHSlGP9b9" title="Percentage of shares"&gt;3.45&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zLx49NoWtBF1" title="Percentage of voting equity interests acquired"&gt;3.45&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zMqmWuaPUPv9" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;45,706,242&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zGOXoHSWc627" title="Percentage of shares"&gt;3.29&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_z7zffLtG5fmh" title="Percentage of voting equity interests acquired"&gt;3.41&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;NYSE (ADRs)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--NumberOfSharesOutstanding_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;254,520,040&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_zxC1SB3PTuTd" title="Percentage of shares"&gt;19.19&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_zpO6CeHr8jUb" title="Percentage of voting equity interests acquired"&gt;19.19&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--NumberOfSharesOutstanding_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;250,564,538&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_zCTVZbXW0XK3" title="Percentage of shares"&gt;18.06&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_zEYe9Yr2liD" title="Percentage of voting equity interests acquired"&gt;18.67&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Other shareholders&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;346,345,411&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_zis3wqxztlYg" title="Percentage of shares"&gt;26.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_zGR8rav3wi28" title="Percentage of voting equity interests acquired"&gt;26.12&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;365,941,013&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_zmiwKI0MvZbe" title="Percentage of shares"&gt;26.38&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_zed0LK4Wvkwk" title="Percentage of voting equity interests acquired"&gt;27.27&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;Outstanding shares&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_z3hlYc64GiRf" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,326,093,947&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PercentageOfShares_iI_pid_dp_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zyGr3UKF09Hk" title="Percentage of shares"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zzy3cc2P196i" title="Percentage of voting equity interests acquired"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zC8nwWsplAL5" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,341,734,047&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_900_ecustom--PercentageOfShares_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zdwjkGwDHZXe" title="Percentage of shares"&gt;96.70&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_z2N2W8Kc3Zaa" title="Percentage of voting equity interests acquired"&gt;100.00&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Treasury shares&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_c20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--TreasurySharesMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding"&gt;45,790,000&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PercentageOfShares_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--TreasurySharesMember_z3L2zBOB78nc" title="Percentage of shares"&gt;3.30&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold"&gt;Total shares&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_c20221231_pdd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,326,093,947&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PercentageOfShares_iI_pid_dp_c20221231_zrWsbPYhCl74" title="Percentage of shares"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--NumberOfSharesOutstanding_c20211231_pdd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"&gt;&#160;&#160;&#160;1,387,524,047&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_905_ecustom--PercentageOfShares_iI_pid_dp_c20211231_zMK4DPWxS579" title="Percentage of shares"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0D_zyTeF5CR9rVe" style="width: 15pt; text-align: right"&gt;(*)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F11_zdJZBPRq9bah" style="text-align: justify"&gt;Controlling group companies.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfOwnershipStructureTableTextBlock>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2022-12-31_custom_VicunhaAcosSAMember"
      decimals="-3"
      id="Fact007547"
      unitRef="Shares">679522254000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2022-12-31_custom_VicunhaAcosSAMember"
      decimals="INF"
      id="Fact007549"
      unitRef="Pure">0.5124</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-31_custom_VicunhaAcosSAMember"
      decimals="INF"
      id="Fact007551"
      unitRef="Pure">0.5124</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2021-12-31_custom_VicunhaAcosSAMember"
      decimals="-3"
      id="Fact007553"
      unitRef="Shares">679522254000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_custom_VicunhaAcosSAMember"
      decimals="INF"
      id="Fact007555"
      unitRef="Pure">0.4897</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-12-31_custom_VicunhaAcosSAMember"
      decimals="INF"
      id="Fact007557"
      unitRef="Pure">0.5065</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2022-12-31_custom_RioLacoParticipacoesSAMember"
      decimals="-3"
      id="Fact007559"
      unitRef="Shares">45706242000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2022-12-31_custom_RioLacoParticipacoesSAMember"
      decimals="INF"
      id="Fact007561"
      unitRef="Pure">0.0345</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-31_custom_RioLacoParticipacoesSAMember"
      decimals="INF"
      id="Fact007563"
      unitRef="Pure">0.0345</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2021-12-31_custom_RioLacoParticipacoesSAMember"
      decimals="-3"
      id="Fact007565"
      unitRef="Shares">45706242000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_custom_RioLacoParticipacoesSAMember"
      decimals="INF"
      id="Fact007567"
      unitRef="Pure">0.0329</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-12-31_custom_RioLacoParticipacoesSAMember"
      decimals="INF"
      id="Fact007569"
      unitRef="Pure">0.0341</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2022-12-31_custom_NyseAdrsMember"
      decimals="INF"
      unitRef="Shares">254520040</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2022-12-31_custom_NyseAdrsMember"
      decimals="INF"
      unitRef="Pure">0.1919</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-31_custom_NyseAdrsMember"
      decimals="INF"
      unitRef="Pure">0.1919</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2021-12-31_custom_NyseAdrsMember"
      decimals="INF"
      unitRef="Shares">250564538</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_custom_NyseAdrsMember"
      decimals="INF"
      unitRef="Pure">0.1806</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-12-31_custom_NyseAdrsMember"
      decimals="INF"
      unitRef="Pure">0.1867</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2022-12-31_custom_OtherOneMember"
      decimals="INF"
      unitRef="Shares">346345411</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2022-12-31_custom_OtherOneMember"
      decimals="INF"
      unitRef="Pure">0.2612</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-31_custom_OtherOneMember"
      decimals="INF"
      unitRef="Pure">0.2612</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2021-12-31_custom_OtherOneMember"
      decimals="INF"
      unitRef="Shares">365941013</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_custom_OtherOneMember"
      decimals="INF"
      unitRef="Pure">0.2638</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-12-31_custom_OtherOneMember"
      decimals="INF"
      unitRef="Pure">0.2727</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2022-12-31_custom_OutstandingSharesMember"
      decimals="-3"
      unitRef="Shares">1326093947000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2022-12-31_custom_OutstandingSharesMember"
      decimals="INF"
      unitRef="Pure">1.0000</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-31_custom_OutstandingSharesMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2021-12-31_custom_OutstandingSharesMember"
      decimals="-3"
      unitRef="Shares">1341734047000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_custom_OutstandingSharesMember"
      decimals="INF"
      unitRef="Pure">0.9670</sid:PercentageOfShares>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2021-12-31_custom_OutstandingSharesMember"
      decimals="INF"
      unitRef="Pure">1.0000</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <ifrs-full:NumberOfSharesOutstanding
      contextRef="AsOf2021-12-31_ifrs-full_TreasurySharesMember"
      decimals="INF"
      unitRef="Shares">45790000</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares
      contextRef="AsOf2021-12-31_ifrs-full_TreasurySharesMember"
      decimals="INF"
      unitRef="Pure">0.0330</sid:PercentageOfShares>
    <ifrs-full:NumberOfSharesOutstanding contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">1326093947</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">1.0000</sid:PercentageOfShares>
    <ifrs-full:NumberOfSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">1387524047</ifrs-full:NumberOfSharesOutstanding>
    <sid:PercentageOfShares contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">1.0000</sid:PercentageOfShares>
    <sid:SummaryOfShareBuybackProgramsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfShareBuybackProgramsTableTextBlock_pn3n3_zSqgzNOq7lgj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_8B3_zr4HNrEetXXb" style="display: none"&gt;Schedule of treasury shares&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 5%"&gt;Program&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"&gt;Board&#x2019;s Authorization&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Authorized quantity&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 21%"&gt;Program period&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Average buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%"&gt;Minimum and maximum buyback price&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Number bought back&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Share cancelation&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"&gt;Sale of shares&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%"&gt;Balance in treasury&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_906_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zSNA8aRMA6Lk" title="Board's Authorization"&gt;04/20/2018&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_z10Ko36v8Aj2" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;30,391,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zmQhMASnVQo9" title="Program Period"&gt;From 4/20/2018 to 4/30/2018&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--SaleOfShares_pid_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zNWcoppOi42e" style="text-align: right" title="Sale of shares"&gt;&#160;&#160;22,981,500&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zLzuKizQGIo8" style="text-align: right" title="Balance in treasury"&gt;&#160;&#160;7,409,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: center"&gt;1&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90B_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zRlHs1v76vUj" title="Board's Authorization"&gt;06/21/2021&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zn0hLeFoe6pa" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;24,154,500&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member" title="Program Period"&gt;From 06/22/2021 to 12/22/2021&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: right"&gt;R$ &lt;span id="xdx_909_ecustom--AverageBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Average buyback price"&gt;21.82&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;R$&lt;span id="xdx_90C_ecustom--MinimumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Minimum buyback price"&gt;20,06&lt;/span&gt; and R$&lt;span id="xdx_901_ecustom--MaximumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Maximum buyback price"&gt;23,22&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--NumberBoughtBack_pn3n3_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zJQaqAYbf2q2" style="text-align: right" title="Number bought back"&gt;&#160;&#160;24,082,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zqgw8UhVH49b" style="text-align: right" title="Balance in treasury"&gt;&#160;31,491,500&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;2&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_902_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zrGA9aQbNXyd" title="Board's Authorization"&gt;6/12/2021&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zVUBQN32Virb" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;30,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member" title="Program Period"&gt;From 12/07/2021 to 6/30/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: right"&gt;R$ &lt;span id="xdx_90A_ecustom--AverageBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Average buyback price"&gt;25.00&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;R$&lt;span id="xdx_90D_ecustom--MinimumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Minimum buyback price"&gt;17,20&lt;/span&gt; and R$&lt;span id="xdx_900_ecustom--MaximumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Maximum buyback price"&gt;26,76&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--NumberBoughtBack_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pn3n3" style="text-align: right" title="Number bought back"&gt;&#160;&#160;29,938,600&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zrOaxS3XVq54" style="text-align: right" title="Balance in treasury"&gt;&#160;61,430,100&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_901_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number4Member_zd4pOLRK0Xod" title="Board's Authorization"&gt;05/18/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Not applicable&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ShareCancelation_pid_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number4Member_zad3DBt8JoO8" style="text-align: right" title="Share cancelation"&gt;&#160;&#160;61,430,100&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: center"&gt;3&#xba;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_904_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_zsolVZDGfobc" title="Board's Authorization"&gt;05/18/2022&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_z1YAiVp8sYhl" style="text-align: right" title="Authorized quantity"&gt;&#160;&#160;58,000,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_zyWTxAfdD0Vg" title="Program Period"&gt;From 05/19/2022 to 05/18/2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 8.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"/&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8B1_zwG4F4OtYOFe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At a Board of Directors Meeting held on May 18,
2022, the Company approved (i) the closing of the share repurchase program, (ii) cancellation of &lt;span id="xdx_90E_ecustom--CommonShares_pip0_c20220501__20220518_zPSZlijmQ5o5" title="Common shares"&gt;61,430,100&lt;/span&gt; common shares held in treasury
with no change in the Company's capital stock,&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;which is now represented by &lt;span id="xdx_908_ecustom--CommonShares_pip0_c20220101__20221231_zs54v4BxN8X1" title="Common shares"&gt;1,326,093,947&lt;/span&gt; common book-entry shares without nominal value.&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;23.f)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Earnings per share&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The earnings per share are shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfBasicEarningsLossPerShareTableTextBlock_pn3n3_zt6BiMEmX7P8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B9_zgggE8yHgF55" style="display: none"&gt;Schedule of earning per share&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49D_20220101__20221231_zZDILdmfV5R4" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20211231_zKiAtjaJDI67" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20200101__20201231_zJqi92UXho3a" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 47%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Common Shares&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ProfitLossAttributableToOwnersOfParent_zHmBFczZnW99" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit for the year&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,554,060&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12,258,628&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;3,794,295&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--WeightedAverageShare_pid_zXGSoM7lzqdg" style="vertical-align: bottom"&gt;
    &lt;td&gt;Weighted average number of shares&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,327,028,614&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,376,362,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,380,114,547&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--BasicAndDilutedEarningsLossPerShare_pid_zBoEgI4xwuJ" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Basic and diluted earnings per share&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;1.17108&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;8.90654&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;2.74926&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfShareBuybackProgramsTableTextBlock>
    <sid:BoardsAuthorizationDate contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number1Member">04/20/2018</sid:BoardsAuthorizationDate>
    <ifrs-full:NumberOfSharesAuthorised
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number1Member"
      decimals="INF"
      unitRef="Shares">30391000</ifrs-full:NumberOfSharesAuthorised>
    <sid:BuybackProgramPeriod contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number1Member">From 4/20/2018 to 4/30/2018</sid:BuybackProgramPeriod>
    <sid:SaleOfShares
      contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number1Member"
      decimals="INF"
      unitRef="Shares">22981500</sid:SaleOfShares>
    <sid:TreasuryShare
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number1Member"
      decimals="INF"
      unitRef="Shares">7409500</sid:TreasuryShare>
    <sid:BoardsAuthorizationDate contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number2Member">06/21/2021</sid:BoardsAuthorizationDate>
    <ifrs-full:NumberOfSharesAuthorised
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number2Member"
      decimals="INF"
      unitRef="Shares">24154500</ifrs-full:NumberOfSharesAuthorised>
    <sid:BuybackProgramPeriod contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number2Member">From 06/22/2021 to 12/22/2021</sid:BuybackProgramPeriod>
    <sid:AverageBuybackPrice
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number2Member"
      decimals="INF"
      unitRef="BRLPShares">21.82</sid:AverageBuybackPrice>
    <sid:MinimumBuybackPrice
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number2Member"
      decimals="INF"
      unitRef="BRLPShares">20.06</sid:MinimumBuybackPrice>
    <sid:MaximumBuybackPrice
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number2Member"
      decimals="INF"
      unitRef="BRLPShares">23.22</sid:MaximumBuybackPrice>
    <sid:NumberBoughtBack
      contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number2Member"
      decimals="-3"
      unitRef="BRL">24082000000</sid:NumberBoughtBack>
    <sid:TreasuryShare
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number2Member"
      decimals="INF"
      unitRef="Shares">31491500</sid:TreasuryShare>
    <sid:BoardsAuthorizationDate contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number3Member">6/12/2021</sid:BoardsAuthorizationDate>
    <ifrs-full:NumberOfSharesAuthorised
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number3Member"
      decimals="INF"
      unitRef="Shares">30000000</ifrs-full:NumberOfSharesAuthorised>
    <sid:BuybackProgramPeriod contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number3Member">From 12/07/2021 to 6/30/2022</sid:BuybackProgramPeriod>
    <sid:AverageBuybackPrice
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number3Member"
      decimals="INF"
      unitRef="BRLPShares">25.00</sid:AverageBuybackPrice>
    <sid:MinimumBuybackPrice
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number3Member"
      decimals="INF"
      unitRef="BRLPShares">17.20</sid:MinimumBuybackPrice>
    <sid:MaximumBuybackPrice
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number3Member"
      decimals="INF"
      unitRef="BRLPShares">26.76</sid:MaximumBuybackPrice>
    <sid:NumberBoughtBack
      contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number3Member"
      decimals="-3"
      unitRef="BRL">29938600000</sid:NumberBoughtBack>
    <sid:TreasuryShare
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number3Member"
      decimals="INF"
      unitRef="Shares">61430100</sid:TreasuryShare>
    <sid:BoardsAuthorizationDate contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number4Member">05/18/2022</sid:BoardsAuthorizationDate>
    <sid:ShareCancelation
      contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number4Member"
      decimals="INF"
      unitRef="Shares">61430100</sid:ShareCancelation>
    <sid:BoardsAuthorizationDate contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number5Member">05/18/2022</sid:BoardsAuthorizationDate>
    <ifrs-full:NumberOfSharesAuthorised
      contextRef="AsOf2022-12-31_custom_BuybackProgram9Number5Member"
      decimals="INF"
      unitRef="Shares">58000000</ifrs-full:NumberOfSharesAuthorised>
    <sid:BuybackProgramPeriod contextRef="From2022-01-012022-12-31_custom_BuybackProgram9Number5Member">From 05/19/2022 to 05/18/2023</sid:BuybackProgramPeriod>
    <sid:CommonShares
      contextRef="From2022-05-012022-05-18"
      decimals="INF"
      unitRef="Shares">61430100</sid:CommonShares>
    <sid:CommonShares
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">1326093947</sid:CommonShares>
    <sid:SummaryOfBasicEarningsLossPerShareTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfBasicEarningsLossPerShareTableTextBlock_pn3n3_zt6BiMEmX7P8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B9_zgggE8yHgF55" style="display: none"&gt;Schedule of earning per share&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49D_20220101__20221231_zZDILdmfV5R4" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20211231_zKiAtjaJDI67" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20200101__20201231_zJqi92UXho3a" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 47%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Common Shares&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ProfitLossAttributableToOwnersOfParent_zHmBFczZnW99" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit for the year&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,554,060&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12,258,628&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;3,794,295&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--WeightedAverageShare_pid_zXGSoM7lzqdg" style="vertical-align: bottom"&gt;
    &lt;td&gt;Weighted average number of shares&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,327,028,614&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,376,362,149&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,380,114,547&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--BasicAndDilutedEarningsLossPerShare_pid_zBoEgI4xwuJ" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Basic and diluted earnings per share&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;1.17108&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;8.90654&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;2.74926&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfBasicEarningsLossPerShareTableTextBlock>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1554060000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">12258628000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3794295000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <sid:WeightedAverageShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">1327028614</sid:WeightedAverageShare>
    <sid:WeightedAverageShare
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">1376362149</sid:WeightedAverageShare>
    <sid:WeightedAverageShare
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">1380114547</sid:WeightedAverageShare>
    <sid:BasicAndDilutedEarningsLossPerShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="BRLPShares">1.17108</sid:BasicAndDilutedEarningsLossPerShare>
    <sid:BasicAndDilutedEarningsLossPerShare
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="BRLPShares">8.90654</sid:BasicAndDilutedEarningsLossPerShare>
    <sid:BasicAndDilutedEarningsLossPerShare
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="BRLPShares">2.74926</sid:BasicAndDilutedEarningsLossPerShare>
    <sid:DisclosureOfShareholdersCompensationExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80C_ecustom--DisclosureOfShareholdersCompensationExplanatory_z6tJNMTI4DD8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;24.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82F_zWqUk22wmjlf"&gt;SHAREHOLDER&#x2019;S COMPENSATION&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The Company's Bylaws provide
for the distribution of minimum dividends of 25% of the adjusted net income in accordance with the laws, to the holders of their shares.
Dividends are calculated in accordance with the Company's bylaws and the Brazilian Corporation Law.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;The profit allocation
for 2022 and 2021 is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--SummaryOfDeliberateAndPaidDividendsTableTextBlock_pn3n3_zusehUjSwVBf" style="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDER'S COMPENSATION (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_z3TEPckEpjjh" style="display: none"&gt;Schedule
of deliberate and paid dividends&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 75%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 19%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit for the year&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossAttributableToOwnersOfParent_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Profit for the year"&gt;&#160;&#160;1,554,060&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;Capital reserve&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90A_ecustom--PercentageOfCapitallReserve_iI_pid_dp_c20221231_zjDJs5WAaxA" title="Percentual de Reserva de Capital"&gt;5&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--CapitalReserves_c20220101__20221231_pn3n3" style="text-align: right" title="Capital reserve"&gt;&#160;&#160;(77,703)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Interest on equity prescribed &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InterestOnEquityPrescribed_pn3n3_c20220101__20221231_fKDEp_zkReVDC5b1O4" style="border-bottom: Black 0.5pt solid; text-align: right" title="Interest on equity prescribed"&gt;789&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Net income after destination&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--NetIncomeAfterDestination_pn3n3_c20220101__20221231_zL2lRvQAkle" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net income after destination"&gt;&#160;&#160;1,477,146&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Interest on equity (approved CA on 12/29/2022) &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InterestOnEquity_pn3n3_c20220101__20221231_fKDIp_zg1ASQpu1Nq1" style="text-align: right" title="Interest on equity"&gt;&#160;&#160;700,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Additional dividends proposed to the profit account &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionalDividendsProposedToProfitAccount_pn3n3_c20220101__20221231_fKDMp_zO1ekgfF6is1" style="text-align: right" title="Additional dividends proposed to the profit account"&gt;&#160;&#160;777,146&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;In addition, the Administration proposes:&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Complementary dividends with Statutory Reserve &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ComplementaryDividendsWithStatutoryReserve_pn3n3_c20220101__20221231_fKDQp_zZdkztf0Ke92" style="text-align: right" title="Complementary dividends with Statutory Reserve"&gt;&#160;&#160;836,854&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At the Annual General Meeting to be held on April
28, 2023, the proposal for allocation of profits resented in the financial statements will be deliberated.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F09_zHtEioVuAfk2" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F14_z817bPW6JGti" style="text-align: justify"&gt;As provided for in the Bylaws, as of December 31, 2022, the Company reversed, to the retained
earnings account, the amount of R$&lt;span id="xdx_90B_ecustom--InterestOnEquityPrescribed_pn3n3_c20220101__20221231_zFxj3uoaEAA6" title="Interest on equity prescribed"&gt;789&lt;/span&gt;, related to prescribed interest on equity, respectively, which will be submitted to the resolution
of the Annual General Meeting.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F09_zb80K5SdYQP9" style="width: 15pt; text-align: right"&gt;(2)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1A_zrcIEHafRcGi" style="text-align: justify"&gt;At the meeting held on December 23, 2022, the Board of Directors approved the payment to
shareholders, in advance of the minimum mandatory dividends, gross interest on equity in the amount of R$&lt;span id="xdx_903_ecustom--GrossInterestOnEquity_iI_pn3n3_c20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zUeW4nZtPMQ7" title="Gross interest on equity"&gt;700,000&lt;/span&gt;, corresponding to a
gross amount of R$&lt;span id="xdx_90D_ecustom--EquityPerShare_iI_pid_c20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zrMpEyrkAhs4" title="Equity per share"&gt;0.52786606981&lt;/span&gt; per share. Considering the withholding income tax at the rate of &lt;span id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20221201__20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z336AAOTQxc7" title="Income tax rate"&gt;15&lt;/span&gt;%, the amount to be paid, net of income
tax, will be R$&lt;span id="xdx_90D_ecustom--GrossInterestOnEquity_iI_pn3n3_c20221223_z8JD38BiU7Le" title="Gross interest on equity"&gt;595,000&lt;/span&gt;, equivalent to R$&lt;span id="xdx_903_ecustom--EquityPerShare_iI_pid_c20221223_zXhleF1UkcFi" title="Equity per share"&gt;0.44868615934&lt;/span&gt; per share. Interest on equity will be paid to shareholders until May 31, 2023,
without monetary adjustment. The amount is recorded in current liabilities.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0F_z9nyhjvjqedk" style="width: 15pt; text-align: right"&gt;(3)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F11_zoLE9lyITb2e" style="text-align: justify"&gt;The proposed additional dividends in the amount of R$&lt;span id="xdx_908_ecustom--ProposedDividends_pn3n3_c20220101__20221231_zdPoCXMGdnT7" title="Proposed dividends"&gt;777,146&lt;/span&gt; will be deliberated at the Company's
AGM, the amount is recorded in equity under "Proposed dividends".&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0F_zpNyJgfxixJ1" style="width: 15pt; text-align: right"&gt;(4)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F17_zK3Sm96hJYuc" style="text-align: justify"&gt;Additionally, the Company will deliberate at the AGM on the approval of the proposed additional
dividends in the amount of R$836,854 from the earnings reserve account, the amount is recorded in equity under "Proposed dividends".&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Deliberation and/or payment of dividends
occurred in 2022:&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On November 21, 2022, the Board of Directors approved
the proposed distribution of interim dividends, from the earnings reserve account, in the amount of R$&lt;span id="xdx_90F_eifrs-full--AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_pn3n3_c20221101__20221121__srt--TitleOfIndividualAxis__srt--DirectorMember_zIBPa08ye6T1" title="Reserve amount"&gt;1,564,115&lt;/span&gt;, corresponding to the
amount of R$&lt;span id="xdx_904_eifrs-full--WeightedAverageSharePrice2019_pip0_c20221101__20221121__srt--TitleOfIndividualAxis__srt--DirectorMember_zCksZYtEJq5c" title="Share price"&gt;1.179490003008100&lt;/span&gt; per share. The dividends were paid, without monetary adjustment, on December 2, 2022.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At the Annual General Meeting held on April 29,
2022 to approve the 2021 results, the Company approved the distribution of R$&lt;span id="xdx_903_eifrs-full--DividendsReceived_pn3n3_c20220401__20220429_zyfNh2WjSwSh" title="Amount of dividends"&gt;2,911,424&lt;/span&gt; and from the total amount of dividends declared
by the AGM:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;(i) R$&lt;span id="xdx_900_ecustom--PaymentOfDividend_pn3n3_c20210701__20210727__srt--TitleOfIndividualAxis__srt--DirectorMember_zszfNgiBUdhd" title="Payment of dividend"&gt;1,750,000&lt;/span&gt; have already
been distributed to shareholders, as decided by the Board of Directors in the meeting held on July 27, 2021;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;(ii) R$&lt;span id="xdx_903_eifrs-full--EquityInterestsOfAcquirer_iI_pn3n3_c20220520__srt--TitleOfIndividualAxis__srt--DirectorMember_zzXwp9vGlYbi" title="Interest on equity"&gt;256,952&lt;/span&gt; have already been
paid on May 20, 2022, as interest on equity, as decided by the Board of Directors in the meeting held on December 29, 2021; and&lt;/p&gt;

&lt;p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;(iii) R$&lt;span id="xdx_90C_eifrs-full--AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_pn3n3_c20220401__20220429_zUGGDTsJZaTi" title="Reserve amount"&gt;904,472&lt;/span&gt;, corresponding
to the amount of R$&lt;span id="xdx_901_eifrs-full--WeightedAverageSharePrice2019_pip0_c20220401__20220429_zhlS5NkmHDtb" title="Share price"&gt;0.681594305290377&lt;/span&gt; per share, without monetary adjustment, in two equal installments, in the amount of R$&lt;span id="xdx_908_eifrs-full--AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_pn3n3_c20220501__20220520_z9qBMtIIZu34" title="Reserve amount"&gt;452,236&lt;/span&gt; each,
corresponding to R$&lt;span id="xdx_90C_eifrs-full--WeightedAverageSharePrice2019_pip0_c20220501__20220520_zqNzvqKvt1n9" title="Share price"&gt;0.340797152645188&lt;/span&gt; per share, based on the shareholders' positions as of April 29, 2022, the first installment has already
been paid to shareholders residing in Brazil as of May 20, 2022 and the second installment has been paid as of December 2, 2022.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company adopts a profit distribution policy
which, in compliance with the provisions of Law No. 6,404/76 as amended by Law 9,457/97, will imply the allocation of all net income to
its shareholders, provided that the following priorities are preserved, regardless of its order: (i) business strategy; (ii) compliance
with obligations; (iii) making the necessary investments; and (iv) the maintenance of a good financial situation for the Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"&gt;In accordance with article
33 of the Company&#x2019;s Bylaws, at least 25% of the net income for the year, adjusted under the terms of article 202 of Law 6,404/76,
will be distributed as dividends in each fiscal year, which will be reflected in current liabilities. In addition, the Board of Directors
may pay interest on equity by allocating the amount of interest paid or credited to the minimum mandatory dividends mentioned above. If
the Company reports a dividend higher than the mandatory minimum in the allocation proposal, this amount is highlighted in a specific
account in equity under &#x201c;Proposed Additional Dividend&#x201d;.&lt;/p&gt;

</sid:DisclosureOfShareholdersCompensationExplanatory>
    <sid:SummaryOfDeliberateAndPaidDividendsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--SummaryOfDeliberateAndPaidDividendsTableTextBlock_pn3n3_zusehUjSwVBf" style="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDER'S COMPENSATION (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_z3TEPckEpjjh" style="display: none"&gt;Schedule
of deliberate and paid dividends&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 75%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 19%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Profit for the year&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossAttributableToOwnersOfParent_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Profit for the year"&gt;&#160;&#160;1,554,060&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;Capital reserve&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90A_ecustom--PercentageOfCapitallReserve_iI_pid_dp_c20221231_zjDJs5WAaxA" title="Percentual de Reserva de Capital"&gt;5&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--CapitalReserves_c20220101__20221231_pn3n3" style="text-align: right" title="Capital reserve"&gt;&#160;&#160;(77,703)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Interest on equity prescribed &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InterestOnEquityPrescribed_pn3n3_c20220101__20221231_fKDEp_zkReVDC5b1O4" style="border-bottom: Black 0.5pt solid; text-align: right" title="Interest on equity prescribed"&gt;789&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Net income after destination&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--NetIncomeAfterDestination_pn3n3_c20220101__20221231_zL2lRvQAkle" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net income after destination"&gt;&#160;&#160;1,477,146&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Interest on equity (approved CA on 12/29/2022) &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--InterestOnEquity_pn3n3_c20220101__20221231_fKDIp_zg1ASQpu1Nq1" style="text-align: right" title="Interest on equity"&gt;&#160;&#160;700,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;Additional dividends proposed to the profit account &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionalDividendsProposedToProfitAccount_pn3n3_c20220101__20221231_fKDMp_zO1ekgfF6is1" style="text-align: right" title="Additional dividends proposed to the profit account"&gt;&#160;&#160;777,146&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"&gt;In addition, the Administration proposes:&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Complementary dividends with Statutory Reserve &lt;span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ComplementaryDividendsWithStatutoryReserve_pn3n3_c20220101__20221231_fKDQp_zZdkztf0Ke92" style="text-align: right" title="Complementary dividends with Statutory Reserve"&gt;&#160;&#160;836,854&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfDeliberateAndPaidDividendsTableTextBlock>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1554060000</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <sid:PercentageOfCapitallReserve contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.05</sid:PercentageOfCapitallReserve>
    <sid:CapitalReserves
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-77703000</sid:CapitalReserves>
    <sid:InterestOnEquityPrescribed
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact007703"
      unitRef="BRL">789000</sid:InterestOnEquityPrescribed>
    <sid:NetIncomeAfterDestination
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1477146000</sid:NetIncomeAfterDestination>
    <sid:InterestOnEquity
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact007707"
      unitRef="BRL">700000000</sid:InterestOnEquity>
    <sid:AdditionalDividendsProposedToProfitAccount
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact007709"
      unitRef="BRL">777146000</sid:AdditionalDividendsProposedToProfitAccount>
    <sid:ComplementaryDividendsWithStatutoryReserve
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact007711"
      unitRef="BRL">836854000</sid:ComplementaryDividendsWithStatutoryReserve>
    <sid:InterestOnEquityPrescribed
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">789000</sid:InterestOnEquityPrescribed>
    <sid:GrossInterestOnEquity
      contextRef="AsOf2022-12-23_srt_BoardOfDirectorsChairmanMember"
      decimals="-3"
      unitRef="BRL">700000000</sid:GrossInterestOnEquity>
    <sid:EquityPerShare
      contextRef="AsOf2022-12-23_srt_BoardOfDirectorsChairmanMember"
      decimals="INF"
      unitRef="BRLPShares">0.52786606981</sid:EquityPerShare>
    <ifrs-full:AverageEffectiveTaxRate
      contextRef="From2022-12-012022-12-23_srt_BoardOfDirectorsChairmanMember"
      decimals="INF"
      unitRef="Pure">0.15</ifrs-full:AverageEffectiveTaxRate>
    <sid:GrossInterestOnEquity contextRef="AsOf2022-12-23" decimals="-3" unitRef="BRL">595000000</sid:GrossInterestOnEquity>
    <sid:EquityPerShare
      contextRef="AsOf2022-12-23"
      decimals="INF"
      unitRef="BRLPShares">0.44868615934</sid:EquityPerShare>
    <sid:ProposedDividends
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">777146000</sid:ProposedDividends>
    <ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
      contextRef="From2022-11-012022-11-21_srt_DirectorMember"
      decimals="-3"
      unitRef="BRL">1564115000</ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied>
    <ifrs-full:WeightedAverageSharePrice2019
      contextRef="From2022-11-012022-11-21_srt_DirectorMember"
      decimals="INF"
      unitRef="BRLPShares">1.179490003008100</ifrs-full:WeightedAverageSharePrice2019>
    <ifrs-full:DividendsReceived
      contextRef="From2022-04-012022-04-29"
      decimals="-3"
      unitRef="BRL">2911424000</ifrs-full:DividendsReceived>
    <sid:PaymentOfDividend
      contextRef="From2021-07-012021-07-27_srt_DirectorMember"
      decimals="-3"
      unitRef="BRL">1750000000</sid:PaymentOfDividend>
    <ifrs-full:EquityInterestsOfAcquirer
      contextRef="AsOf2022-05-20_srt_DirectorMember"
      decimals="-3"
      unitRef="BRL">256952000</ifrs-full:EquityInterestsOfAcquirer>
    <ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
      contextRef="From2022-04-012022-04-29"
      decimals="-3"
      unitRef="BRL">904472000</ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied>
    <ifrs-full:WeightedAverageSharePrice2019
      contextRef="From2022-04-012022-04-29"
      decimals="INF"
      unitRef="BRLPShares">0.681594305290377</ifrs-full:WeightedAverageSharePrice2019>
    <ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
      contextRef="From2022-05-012022-05-20"
      decimals="-3"
      unitRef="BRL">452236000</ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied>
    <ifrs-full:WeightedAverageSharePrice2019
      contextRef="From2022-05-012022-05-20"
      decimals="INF"
      unitRef="BRLPShares">0.340797152645188</ifrs-full:WeightedAverageSharePrice2019>
    <ifrs-full:DisclosureOfRevenueExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_809_eifrs-full--DisclosureOfRevenueExplanatory_zeeD9JMqXjAi" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;25.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_828_zF8VzW3YvLGa"&gt;NET REVENUE FROM SALES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Net sales revenue is comprised as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfNetSalesRevenueExplanatory_pn3n3_z8HbsTPoOoE4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - NET REVENUE FROM SALES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B2_z830OH29NKnd" style="display: none"&gt;Schedule of net sales revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 43%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;&#160;Consolidated&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross revenue&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;30,343,033&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;29,724,648&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;16,652,801&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;20,691,181&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;25,090,313&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;17,396,259&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossRevenue_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue"&gt;51,034,214&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossRevenue_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue"&gt;54,814,961&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--GrossRevenue_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue"&gt;34,049,060&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Deductions&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Sales returns, discounts and rebates&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--SalesReturnsAndDiscounts_pn3n3_c20220101__20221231_zuAmD0HQpeqh" style="text-align: right" title="Sales returns, discounts and rebates"&gt;&#160;(371,189)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--SalesReturnsAndDiscounts_pn3n3_c20210101__20211231_zIo8uSmyEHwi" style="text-align: right" title="Sales returns, discounts and rebates"&gt;&#160;(272,842)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SalesReturnsAndDiscounts_pn3n3_c20200101__20201231_zJW2hYcsqYpd" style="text-align: right" title="Sales returns, discounts and rebates"&gt;&#160;(248,821)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes on sales&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--TaxEffectOfRevenues_c20220101__20221231_pn3n3" style="text-align: right" title="Taxes on sales"&gt;&#160;(6,300,905)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TaxEffectOfRevenues_c20210101__20211231_pn3n3" style="text-align: right" title="Taxes on sales"&gt;&#160;(6,630,080)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TaxEffectOfRevenues_c20200101__20201231_pn3n3" style="text-align: right" title="Taxes on sales"&gt;&#160;(3,736,219)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--RevenueDeductions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"&gt;&#160;(6,672,094)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--RevenueDeductions_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"&gt;&#160;(6,902,922)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--RevenueDeductions_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"&gt;&#160;(3,985,040)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Net revenue&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--NetRevenues_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;44,362,120&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--NetRevenues_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;47,912,039&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--NetRevenues_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;30,064,020&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;




&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;b&gt;a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Nature of goods and services.&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company generates revenue from (i) the production
and sale of steel, cement and iron ore, (ii) the provision of maritime freight services, in the case of iron ore export sales, and rail
and port logistics services and (iii) sales of energy.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;b&gt;b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Timing of revenue recognition.&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue once all of the
following conditions are satisfied:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;Identification
of the contract for sale of goods or provision of services;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;Identification
of the performance obligations;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;Determination
of the contract value;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;Determination
of the value allocated to each performance obligation included in the contract; and&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"&gt;5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;Revenue
recognition over time or at the time the performance obligations are completed.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the case of sales of goods, performance obligations
are usually completed upon delivery of the goods to the destination specified by customers, which may be customers&#x2019; warehouses or,
in the case of iron ore export sales, when the product is loaded on the ship. In certain cases, judgment may be required to determine
when performance obligations are completed, based on the following indicators:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;I.&lt;/td&gt;&lt;td style="text-align: justify"&gt;Whether the customer has the significant risks and rewards of ownership and has the ability to direct
the use of, and obtain substantially all of the remaining benefits from, the good; and&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;II.&lt;/td&gt;&lt;td style="text-align: justify"&gt;Whether the customer has a present obligation to pay in accordance with the terms of the sales contract.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Accordingly, the Company discloses revenue from
each of its business segments as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Steel:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenues from sales of steel
products when control of the product passes to customers, which may be either upon delivery of the goods to the destination specified
by customers or when the customer picks up the goods for delivery, depending on whether the customer contracts logistics services from
the Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Cement&lt;/b&gt;:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenues from sales of cement
when control of the product passes to customers, which may be either upon delivery of the goods to the destination specified by customers
or when the customer picks up the goods for delivery, depending on whether the customer contracts logistics services from the Company.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Mining:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenues from sales of iron
ore when control of the product passes to customers, which generally occurs, in the case of export sales, when the product is loaded on
the ship and, in the case of domestic sales, when the product is loaded on the train.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Iron ore export sales pursuant to the Incoterms
&#x201c;Cost, Insurance and Freight &#x2013; CIF&#x201d; and &#x201c;Cost and Freight &#x2013; CFR&#x201d; include maritime freight service
embedded in the same invoice. In this case, the performance obligation of the maritime freight service is considered separately from the
shipment of iron ore and the Company recognizes revenue from the provision of this service upon delivery of the goods to the destination
specified by customers.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Logistics:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Rail logistics services. The Company&#x2019;s rail
logistics services are provided by its subsidiary Ferrovia Transnordestina Log&#xed;stica S.A. (&#x201c;FTL&#x201d;). The Company recognizes
revenues from rail logistics services when the performance obligation, which is the contracted service, is completed, which occurs upon
delivery of the goods to the destination specified by customers.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Port logistics services. The Company&#x2019;s port
logistics services, which comprise handling of containers and storage, are provided by its subsidiary Sepetiba Tecon S.A. (&#x201c;TECON&#x201d;).
The Company recognizes revenues from port logistics services when the performance obligation is completed. In the case of handling of
containers, the performance obligation comprises the pool of services contracted. In the case of storage services, each month of storage
represents a performance obligation and, consequently, the Company recognizes revenue on a monthly basis.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Energy:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenues from sales of
energy that it has not used in its operations. This excess energy is made available through the public network and the Chamber of Electric
Energy Commercialization (C&#xe2;mara de Comercializa&#xe7;&#xe3;o de Energia El&#xe9;trica), which is the governmental agency
responsible for managing the network, redirects the energy to the electric system and, on a monthly basis, informs the Company of the
amount of energy that was redirected to the electric system. Accordingly, the Company issues its invoice to this governmental agency
and simultaneously recognizes the revenue from the sale of energy.&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s only variable consideration
arises when iron ore is provisionally priced and there is a difference with the final price, which depends on future index prices. In
this case, the Company initially recognizes revenue based on the applicable forward market price and then accounts for any eventual adjustment
based on the final price. The period between provisional pricing and final invoicing is typically between 60 and 120 days.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Where the Company has contracts with unfulfilled
performance obligations at the end of a fiscal period, it discloses the transaction price allocated to these performance obligations.
The Company does not disclose this information for contracts with an expected duration of one year or less.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company presents revenues on a consolidated
basis in its income statement and by segment in the explanatory note 29 - Segment Information.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;b&gt;c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Payment terms.&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Generally, all sales of goods and provisions of
services are payable within 30 days of the invoice date.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfRevenueExplanatory>
    <sid:ScheduleOfNetSalesRevenueExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfNetSalesRevenueExplanatory_pn3n3_z8HbsTPoOoE4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - NET REVENUE FROM SALES (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B2_z830OH29NKnd" style="display: none"&gt;Schedule of net sales revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 43%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;&#160;Consolidated&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross revenue&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;30,343,033&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;29,724,648&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;16,652,801&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;20,691,181&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;25,090,313&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue"&gt;17,396,259&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: white"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--GrossRevenue_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue"&gt;51,034,214&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--GrossRevenue_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue"&gt;54,814,961&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--GrossRevenue_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue"&gt;34,049,060&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Deductions&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Sales returns, discounts and rebates&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--SalesReturnsAndDiscounts_pn3n3_c20220101__20221231_zuAmD0HQpeqh" style="text-align: right" title="Sales returns, discounts and rebates"&gt;&#160;(371,189)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--SalesReturnsAndDiscounts_pn3n3_c20210101__20211231_zIo8uSmyEHwi" style="text-align: right" title="Sales returns, discounts and rebates"&gt;&#160;(272,842)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SalesReturnsAndDiscounts_pn3n3_c20200101__20201231_zJW2hYcsqYpd" style="text-align: right" title="Sales returns, discounts and rebates"&gt;&#160;(248,821)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes on sales&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--TaxEffectOfRevenues_c20220101__20221231_pn3n3" style="text-align: right" title="Taxes on sales"&gt;&#160;(6,300,905)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--TaxEffectOfRevenues_c20210101__20211231_pn3n3" style="text-align: right" title="Taxes on sales"&gt;&#160;(6,630,080)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TaxEffectOfRevenues_c20200101__20201231_pn3n3" style="text-align: right" title="Taxes on sales"&gt;&#160;(3,736,219)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--RevenueDeductions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"&gt;&#160;(6,672,094)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--RevenueDeductions_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"&gt;&#160;(6,902,922)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--RevenueDeductions_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"&gt;&#160;(3,985,040)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Net revenue&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--NetRevenues_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;44,362,120&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--NetRevenues_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;47,912,039&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--NetRevenues_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;30,064,020&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:ScheduleOfNetSalesRevenueExplanatory>
    <sid:GrossRevenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">30343033000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">29724648000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2020-01-012020-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">16652801000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">20691181000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">25090313000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2020-01-012020-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">17396259000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">51034214000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">54814961000</sid:GrossRevenue>
    <sid:GrossRevenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">34049060000</sid:GrossRevenue>
    <sid:SalesReturnsAndDiscounts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-371189000</sid:SalesReturnsAndDiscounts>
    <sid:SalesReturnsAndDiscounts
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-272842000</sid:SalesReturnsAndDiscounts>
    <sid:SalesReturnsAndDiscounts
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-248821000</sid:SalesReturnsAndDiscounts>
    <sid:TaxEffectOfRevenues
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-6300905000</sid:TaxEffectOfRevenues>
    <sid:TaxEffectOfRevenues
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-6630080000</sid:TaxEffectOfRevenues>
    <sid:TaxEffectOfRevenues
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3736219000</sid:TaxEffectOfRevenues>
    <sid:RevenueDeductions
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-6672094000</sid:RevenueDeductions>
    <sid:RevenueDeductions
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-6902922000</sid:RevenueDeductions>
    <sid:RevenueDeductions
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3985040000</sid:RevenueDeductions>
    <sid:NetRevenues
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">44362120000</sid:NetRevenues>
    <sid:NetRevenues
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">47912039000</sid:NetRevenues>
    <sid:NetRevenues
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">30064020000</sid:NetRevenues>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_806_eifrs-full--DisclosureOfExpensesByNatureExplanatory_zWf8p2x8lJF6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;26.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_829_zD25LL2qO9Sa"&gt;EXPENSES BY NATURE&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpensesByNatureTableTextBlock_pn3n3_zFXMzrsXuBC7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B3_z2fFxKonLi8b" style="display: none"&gt;Schedule
of expenses by nature&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 46%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;&#160;Consolidated&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Raw materials and inputs&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zItjWTZYUtfd" style="text-align: right" title="Expense, net"&gt;&#160;&#160;(14,572,337)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zu3h8XSaY3H3" style="text-align: right" title="Expense, net"&gt;&#160;&#160;(10,405,028)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zARC1wSqrra3" style="text-align: right" title="Expense, net"&gt;&#160;(6,928,517)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Outsourcing material&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsourcingMaterialMember_zp3PIOCobIT9" style="text-align: right" title="Expense, net"&gt;&#160;(3,265,627)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsourcingMaterialMember_zL6BfYW1wNk4" style="text-align: right" title="Expense, net"&gt;&#160;(4,476,702)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Labor cost&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--LaborCostMember_z4ehAx1l6rMg" style="vertical-align: bottom; text-align: right" title="Expense, net"&gt;&#160;(3,320,234)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--LaborCostMember_zsf6melYdT18" style="vertical-align: bottom; text-align: right" title="Expense, net"&gt;&#160;(2,746,454)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--LaborCostMember_zKphwmBgN7If" style="vertical-align: bottom; text-align: right" title="Expense, net"&gt;&#160;(3,187,428)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Supplies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zFLyMn9P5jBg" style="text-align: right" title="Expense, net"&gt;&#160;(3,501,649)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zhb9m2T1MlPc" style="text-align: right" title="Expense, net"&gt;&#160;(2,297,069)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zrAZQHSrJuCh" style="text-align: right" title="Expense, net"&gt;&#160;(2,150,452)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Maintenance cost (services and materials)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_ztwEC0hs1tfl" style="text-align: right" title="Expense, net"&gt;&#160;(916,646)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_zP0Dz27IA0k1" style="text-align: right" title="Expense, net"&gt;&#160;(1,268,752)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_z67mlperlpYa" style="text-align: right" title="Expense, net"&gt;&#160;(1,340,255)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Outsourcing services&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zj29xcuj0vF4" style="text-align: right" title="Expense, net"&gt;&#160;(2,178,589)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zAoXBlb8a0Yk" style="text-align: right" title="Expense, net"&gt;&#160;(2,119,515)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zMTgXmrUAlhe" style="text-align: right" title="Expense, net"&gt;&#160;(2,217,657)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Freight&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--FreightsMember_zCOEtNHS6xie" style="text-align: right" title="Expense, net"&gt;&#160;(2,826,821)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--FreightsMember_zvlybHwWwTgj" style="text-align: right" title="Expense, net"&gt;&#160;(1,835,601)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--FreightsMember_zuAPXZH59Ava" style="text-align: right" title="Expense, net"&gt;&#160;(1,637,585)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Depreciation, amortization and depletion&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zRmU3mBDqfid" style="text-align: right" title="Expense, net"&gt;&#160;(2,792,845)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zDl2Go2TxAzk" style="text-align: right" title="Expense, net"&gt;&#160;(2,114,681)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zd5GOI51TPDi" style="text-align: right" title="Expense, net"&gt;&#160;(2,421,458)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zqjB7hyX3ADf" style="text-align: right" title="Expense, net"&gt;&#160;(929,205)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zDwDcwAdMM68" style="text-align: right" title="Expense, net"&gt;&#160;(1,533,119)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zdp96unjR8H1" style="text-align: right" title="Expense, net"&gt;&#160;(1,750,424)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231_zuhjWVziR406" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"&gt;&#160;&#160;(34,303,953)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231_zQCdigJqQQQ3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"&gt;&#160;&#160;(28,796,921)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231_zfp3FQmpqOOb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"&gt;&#160;&#160;(21,633,776)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Classified as:&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Cost of sales&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CostOfSales1_pn3n3_c20220101__20221231_zvJYUfbUN1Di" style="vertical-align: bottom; text-align: right" title="Cost of sales"&gt;&#160;&#160;(31,054,016)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CostOfSales1_pn3n3_c20210101__20211231_zGeedvKGFJ8h" style="vertical-align: bottom; text-align: right" title="Cost of sales"&gt;&#160;&#160;(25,837,475)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--CostOfSales1_pn3n3_c20200101__20201231_zCcJbvppZNg8" style="vertical-align: bottom; text-align: right" title="Cost of sales"&gt;&#160;&#160;(19,124,901)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Selling expenses&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SalesAndMarketingExpense1_c20220101__20221231_pn3n3" style="text-align: right" title="Selling expenses"&gt;&#160;(2,575,818)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SalesAndMarketingExpense1_pn3n3_c20210101__20211231_zkzCKetEdRwg" style="text-align: right" title="Selling expenses"&gt;&#160;(2,372,298)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--SalesAndMarketingExpense1_pn3n3_c20200101__20201231_znCf25k0HQ42" style="text-align: right" title="Selling expenses"&gt;&#160;(2,004,417)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;General and administrative expenses&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AdministrativeExpense1_c20220101__20221231_pn3n3" style="text-align: right" title="General and administrative expenses"&gt;&#160;(674,119)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AdministrativeExpense1_pn3n3_c20210101__20211231_zdAI8fXmB3Jl" style="text-align: right" title="General and administrative expenses"&gt;&#160;(587,148)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AdministrativeExpense1_pn3n3_c20200101__20201231_zmNIbJFmGDij" style="text-align: right" title="General and administrative expenses"&gt;&#160;(504,458)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MiscellaneousOtherOperatingExpense1_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;(34,303,953)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MiscellaneousOtherOperatingExpense1_pn3n3_c20210101__20211231_zKpmvOpO1qgg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;(28,796,921)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MiscellaneousOtherOperatingExpense1_pn3n3_c20200101__20201231_zbucA2hIiBlh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;(21,633,776)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_z0muDFu4wwkf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The depreciation, amortization and depletion for
the year were distributed as follows.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfDepreciationAmortizationAndDepletionExplanatory_zzqs4pAKZti3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B7_zTxD2Dm5rF27" style="display: none"&gt;Schedule
of depreciation, amortization and depletion&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49A_20220101__20221231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_z8VvCqFAirj6" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20210101__20211231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zGEtt5cDpQcl" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20200101__20201231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zBJxCrECZbQd" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 41%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--CostOfSales_iN_di_ztzrD4QEuwEl" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Production costs &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F44_zoCxokpSWN0k"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,752,557)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,075,488)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,374,046)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--SalesAndMarketingExpense_iN_di_zOoOx9m0Ltf5" style="vertical-align: middle"&gt;
    &lt;td&gt;Selling expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(13,948)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(11,227)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(13,978)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--AdministrativeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;General and administrative expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(26,340)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(27,966)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(33,434)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--OperatingExpense_iN_di_zSeSgjAhoa1a" style="vertical-align: middle"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,792,845)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,114,681)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,421,458)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--OtherOperatingIncomeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operational &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F4C_zODOUzskBWFl"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(77,386)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(97,725)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(95,270)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--MiscellaneousOtherOperatingExpense_iN_di_zpf5IvOMAXh7" style="vertical-align: middle"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,870,231)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,212,406)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,516,728)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F01_zCpVy5FadrXe" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F16_zyHoKu0nOhMc" style="text-align: justify"&gt;The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786
as of December 31, 2021 ) . &lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F04_z0nNfWNNFQsa" style="width: 15pt; text-align: right"&gt;(2)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F16_zZ489AzWFKv" style="text-align: justify"&gt;They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization
of the SWT customer portfolio, classified in other operating expenses, see note 27.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A0_zsaK1aFPUQkh" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <sid:SummaryOfExpensesByNatureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpensesByNatureTableTextBlock_pn3n3_zFXMzrsXuBC7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B3_z2fFxKonLi8b" style="display: none"&gt;Schedule
of expenses by nature&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 46%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"&gt;&#160;Consolidated&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Raw materials and inputs&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zItjWTZYUtfd" style="text-align: right" title="Expense, net"&gt;&#160;&#160;(14,572,337)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zu3h8XSaY3H3" style="text-align: right" title="Expense, net"&gt;&#160;&#160;(10,405,028)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zARC1wSqrra3" style="text-align: right" title="Expense, net"&gt;&#160;(6,928,517)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Outsourcing material&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsourcingMaterialMember_zp3PIOCobIT9" style="text-align: right" title="Expense, net"&gt;&#160;(3,265,627)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsourcingMaterialMember_zL6BfYW1wNk4" style="text-align: right" title="Expense, net"&gt;&#160;(4,476,702)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Labor cost&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--LaborCostMember_z4ehAx1l6rMg" style="vertical-align: bottom; text-align: right" title="Expense, net"&gt;&#160;(3,320,234)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--LaborCostMember_zsf6melYdT18" style="vertical-align: bottom; text-align: right" title="Expense, net"&gt;&#160;(2,746,454)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--LaborCostMember_zKphwmBgN7If" style="vertical-align: bottom; text-align: right" title="Expense, net"&gt;&#160;(3,187,428)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Supplies&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zFLyMn9P5jBg" style="text-align: right" title="Expense, net"&gt;&#160;(3,501,649)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zhb9m2T1MlPc" style="text-align: right" title="Expense, net"&gt;&#160;(2,297,069)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zrAZQHSrJuCh" style="text-align: right" title="Expense, net"&gt;&#160;(2,150,452)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Maintenance cost (services and materials)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_ztwEC0hs1tfl" style="text-align: right" title="Expense, net"&gt;&#160;(916,646)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_zP0Dz27IA0k1" style="text-align: right" title="Expense, net"&gt;&#160;(1,268,752)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_z67mlperlpYa" style="text-align: right" title="Expense, net"&gt;&#160;(1,340,255)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Outsourcing services&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zj29xcuj0vF4" style="text-align: right" title="Expense, net"&gt;&#160;(2,178,589)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zAoXBlb8a0Yk" style="text-align: right" title="Expense, net"&gt;&#160;(2,119,515)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zMTgXmrUAlhe" style="text-align: right" title="Expense, net"&gt;&#160;(2,217,657)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Freight&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--FreightsMember_zCOEtNHS6xie" style="text-align: right" title="Expense, net"&gt;&#160;(2,826,821)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--FreightsMember_zvlybHwWwTgj" style="text-align: right" title="Expense, net"&gt;&#160;(1,835,601)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--FreightsMember_zuAPXZH59Ava" style="text-align: right" title="Expense, net"&gt;&#160;(1,637,585)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Depreciation, amortization and depletion&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zRmU3mBDqfid" style="text-align: right" title="Expense, net"&gt;&#160;(2,792,845)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zDl2Go2TxAzk" style="text-align: right" title="Expense, net"&gt;&#160;(2,114,681)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zd5GOI51TPDi" style="text-align: right" title="Expense, net"&gt;&#160;(2,421,458)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Others&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zqjB7hyX3ADf" style="text-align: right" title="Expense, net"&gt;&#160;(929,205)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zDwDcwAdMM68" style="text-align: right" title="Expense, net"&gt;&#160;(1,533,119)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zdp96unjR8H1" style="text-align: right" title="Expense, net"&gt;&#160;(1,750,424)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231_zuhjWVziR406" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"&gt;&#160;&#160;(34,303,953)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231_zQCdigJqQQQ3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"&gt;&#160;&#160;(28,796,921)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231_zfp3FQmpqOOb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"&gt;&#160;&#160;(21,633,776)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Classified as:&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Cost of sales&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CostOfSales1_pn3n3_c20220101__20221231_zvJYUfbUN1Di" style="vertical-align: bottom; text-align: right" title="Cost of sales"&gt;&#160;&#160;(31,054,016)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CostOfSales1_pn3n3_c20210101__20211231_zGeedvKGFJ8h" style="vertical-align: bottom; text-align: right" title="Cost of sales"&gt;&#160;&#160;(25,837,475)&lt;/td&gt;
    &lt;td style="font-style: italic; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--CostOfSales1_pn3n3_c20200101__20201231_zCcJbvppZNg8" style="vertical-align: bottom; text-align: right" title="Cost of sales"&gt;&#160;&#160;(19,124,901)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Selling expenses&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SalesAndMarketingExpense1_c20220101__20221231_pn3n3" style="text-align: right" title="Selling expenses"&gt;&#160;(2,575,818)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--SalesAndMarketingExpense1_pn3n3_c20210101__20211231_zkzCKetEdRwg" style="text-align: right" title="Selling expenses"&gt;&#160;(2,372,298)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--SalesAndMarketingExpense1_pn3n3_c20200101__20201231_znCf25k0HQ42" style="text-align: right" title="Selling expenses"&gt;&#160;(2,004,417)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;General and administrative expenses&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AdministrativeExpense1_c20220101__20221231_pn3n3" style="text-align: right" title="General and administrative expenses"&gt;&#160;(674,119)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AdministrativeExpense1_pn3n3_c20210101__20211231_zdAI8fXmB3Jl" style="text-align: right" title="General and administrative expenses"&gt;&#160;(587,148)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AdministrativeExpense1_pn3n3_c20200101__20201231_zmNIbJFmGDij" style="text-align: right" title="General and administrative expenses"&gt;&#160;(504,458)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MiscellaneousOtherOperatingExpense1_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;(34,303,953)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MiscellaneousOtherOperatingExpense1_pn3n3_c20210101__20211231_zKpmvOpO1qgg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;(28,796,921)&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MiscellaneousOtherOperatingExpense1_pn3n3_c20200101__20201231_zbucA2hIiBlh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"&gt;&#160;&#160;(21,633,776)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfExpensesByNatureTableTextBlock>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_RawMaterialsAndInputsMember"
      decimals="-3"
      unitRef="BRL">-14572337000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_RawMaterialsAndInputsMember"
      decimals="-3"
      unitRef="BRL">-10405028000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_RawMaterialsAndInputsMember"
      decimals="-3"
      unitRef="BRL">-6928517000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_OutsourcingMaterialMember"
      decimals="-3"
      unitRef="BRL">-3265627000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_OutsourcingMaterialMember"
      decimals="-3"
      unitRef="BRL">-4476702000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_LaborCostMember"
      decimals="-3"
      unitRef="BRL">-3320234000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_LaborCostMember"
      decimals="-3"
      unitRef="BRL">-2746454000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_LaborCostMember"
      decimals="-3"
      unitRef="BRL">-3187428000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_SuppliesMember"
      decimals="-3"
      unitRef="BRL">-3501649000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_SuppliesMember"
      decimals="-3"
      unitRef="BRL">-2297069000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_SuppliesMember"
      decimals="-3"
      unitRef="BRL">-2150452000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_MaintenanceCostServicesAndMaterialsMember"
      decimals="-3"
      unitRef="BRL">-916646000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_MaintenanceCostServicesAndMaterialsMember"
      decimals="-3"
      unitRef="BRL">-1268752000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_MaintenanceCostServicesAndMaterialsMember"
      decimals="-3"
      unitRef="BRL">-1340255000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_OutsourcingServicesMember"
      decimals="-3"
      unitRef="BRL">-2178589000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_OutsourcingServicesMember"
      decimals="-3"
      unitRef="BRL">-2119515000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_OutsourcingServicesMember"
      decimals="-3"
      unitRef="BRL">-2217657000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_FreightsMember"
      decimals="-3"
      unitRef="BRL">-2826821000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_FreightsMember"
      decimals="-3"
      unitRef="BRL">-1835601000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_FreightsMember"
      decimals="-3"
      unitRef="BRL">-1637585000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember"
      decimals="-3"
      unitRef="BRL">-2792845000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember"
      decimals="-3"
      unitRef="BRL">-2114681000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember"
      decimals="-3"
      unitRef="BRL">-2421458000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-012022-12-31_custom_OthersOneMember"
      decimals="-3"
      unitRef="BRL">-929205000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31_custom_OthersOneMember"
      decimals="-3"
      unitRef="BRL">-1533119000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31_custom_OthersOneMember"
      decimals="-3"
      unitRef="BRL">-1750424000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-34303953000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-28796921000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:OperatingExpenseExcludingCostOfSale
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-21633776000</sid:OperatingExpenseExcludingCostOfSale>
    <sid:CostOfSales1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-31054016000</sid:CostOfSales1>
    <sid:CostOfSales1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-25837475000</sid:CostOfSales1>
    <sid:CostOfSales1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-19124901000</sid:CostOfSales1>
    <sid:SalesAndMarketingExpense1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2575818000</sid:SalesAndMarketingExpense1>
    <sid:SalesAndMarketingExpense1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-2372298000</sid:SalesAndMarketingExpense1>
    <sid:SalesAndMarketingExpense1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2004417000</sid:SalesAndMarketingExpense1>
    <sid:AdministrativeExpense1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-674119000</sid:AdministrativeExpense1>
    <sid:AdministrativeExpense1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-587148000</sid:AdministrativeExpense1>
    <sid:AdministrativeExpense1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-504458000</sid:AdministrativeExpense1>
    <sid:MiscellaneousOtherOperatingExpense1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-34303953000</sid:MiscellaneousOtherOperatingExpense1>
    <sid:MiscellaneousOtherOperatingExpense1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-28796921000</sid:MiscellaneousOtherOperatingExpense1>
    <sid:MiscellaneousOtherOperatingExpense1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-21633776000</sid:MiscellaneousOtherOperatingExpense1>
    <sid:DisclosureOfDepreciationAmortizationAndDepletionExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfDepreciationAmortizationAndDepletionExplanatory_zzqs4pAKZti3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details 1)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B7_zTxD2Dm5rF27" style="display: none"&gt;Schedule
of depreciation, amortization and depletion&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49A_20220101__20221231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_z8VvCqFAirj6" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20210101__20211231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zGEtt5cDpQcl" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20200101__20201231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zBJxCrECZbQd" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 41%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 19%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 19%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--CostOfSales_iN_di_ztzrD4QEuwEl" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Production costs &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F44_zoCxokpSWN0k"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,752,557)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,075,488)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(2,374,046)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--SalesAndMarketingExpense_iN_di_zOoOx9m0Ltf5" style="vertical-align: middle"&gt;
    &lt;td&gt;Selling expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(13,948)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(11,227)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(13,978)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--AdministrativeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;General and administrative expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(26,340)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(27,966)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(33,434)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--OperatingExpense_iN_di_zSeSgjAhoa1a" style="vertical-align: middle"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,792,845)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,114,681)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,421,458)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--OtherOperatingIncomeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operational &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F4C_zODOUzskBWFl"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(77,386)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(97,725)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(95,270)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--MiscellaneousOtherOperatingExpense_iN_di_zpf5IvOMAXh7" style="vertical-align: middle"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,870,231)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,212,406)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,516,728)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F01_zCpVy5FadrXe" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F16_zyHoKu0nOhMc" style="text-align: justify"&gt;The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786
as of December 31, 2021 ) . &lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F04_z0nNfWNNFQsa" style="width: 15pt; text-align: right"&gt;(2)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F16_zZ489AzWFKv" style="text-align: justify"&gt;They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization
of the SWT customer portfolio, classified in other operating expenses, see note 27.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

</sid:DisclosureOfDepreciationAmortizationAndDepletionExplanatory>
    <ifrs-full:CostOfSales
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781"
      decimals="-3"
      id="Fact007885"
      unitRef="BRL">2752557000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812"
      decimals="-3"
      id="Fact007886"
      unitRef="BRL">2075488000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859"
      decimals="-3"
      id="Fact007887"
      unitRef="BRL">2374046000</ifrs-full:CostOfSales>
    <ifrs-full:SalesAndMarketingExpense
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781"
      decimals="-3"
      unitRef="BRL">13948000</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:SalesAndMarketingExpense
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812"
      decimals="-3"
      unitRef="BRL">11227000</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:SalesAndMarketingExpense
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859"
      decimals="-3"
      unitRef="BRL">13978000</ifrs-full:SalesAndMarketingExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781"
      decimals="-3"
      unitRef="BRL">-26340000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812"
      decimals="-3"
      unitRef="BRL">-27966000</ifrs-full:AdministrativeExpense>
    <ifrs-full:AdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859"
      decimals="-3"
      unitRef="BRL">-33434000</ifrs-full:AdministrativeExpense>
    <ifrs-full:OperatingExpense
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781"
      decimals="-3"
      unitRef="BRL">2792845000</ifrs-full:OperatingExpense>
    <ifrs-full:OperatingExpense
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812"
      decimals="-3"
      unitRef="BRL">2114681000</ifrs-full:OperatingExpense>
    <ifrs-full:OperatingExpense
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859"
      decimals="-3"
      unitRef="BRL">2421458000</ifrs-full:OperatingExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781"
      decimals="-3"
      id="Fact007901"
      unitRef="BRL">-77386000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812"
      decimals="-3"
      id="Fact007902"
      unitRef="BRL">-97725000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859"
      decimals="-3"
      id="Fact007903"
      unitRef="BRL">-95270000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:MiscellaneousOtherOperatingExpense
      contextRef="From2022-01-012022-12-31_custom_DepreciationAmortizationAndDepletionMember203097781"
      decimals="-3"
      unitRef="BRL">2870231000</ifrs-full:MiscellaneousOtherOperatingExpense>
    <ifrs-full:MiscellaneousOtherOperatingExpense
      contextRef="From2021-01-012021-12-31_custom_DepreciationAmortizationAndDepletionMember203097812"
      decimals="-3"
      unitRef="BRL">2212406000</ifrs-full:MiscellaneousOtherOperatingExpense>
    <ifrs-full:MiscellaneousOtherOperatingExpense
      contextRef="From2020-01-012020-12-31_custom_DepreciationAmortizationAndDepletionMember203097859"
      decimals="-3"
      unitRef="BRL">2516728000</ifrs-full:MiscellaneousOtherOperatingExpense>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_eifrs-full--DisclosureOfOtherOperatingIncomeExpenseExplanatory_zaehlelTfSX9" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;27.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_829_zHKQE4yErS87"&gt;OTHER OPERATING INCOME AND EXPENSES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfOtherOperatingIncomeExpensesTableTextBlock_pn3n3_z5qNPonwlHRk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER OPERATING INCOME AND EXPENSES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B8_zBDuFM0gC2C6" style="display: none"&gt;Schedule
of other operating income (expenses)&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20220101__20221231_zTagU8eBfKY7" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20210101__20211231_zv5e07GOFD4h" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20200101__20201231_z9a2hQxGPHwl" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;Consolidated&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--OtherOperatingIncomeAbstract_zw3coFEDjWMe" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Other operating income&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--Indemnities_zxZ1QhO080f6" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Receivables by indemnity&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,588&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;13,646&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;245,945&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RentalsAndLeases_zk8YaVBZL5O6" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Rentals and leases&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,178&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;11,688&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,096&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--DividendsReceived1_z254rM9oFNbc" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Dividends received&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;832&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;26,600&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,197&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--PisAndCofinsToCompensate_zSQCKvkOWmZb" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;PIS, COFINS and INSS to compensate&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;236,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;120,452&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--ContractualFines_zPVxGYZ9zCg2" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Contractual fines&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;11,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,468&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,783&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--UpdatedSharesFairValueThroughProfitOrLossOne_zs6tN1aAwCwj" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Updated shares &#x2013; Fair value through profit or loss (note 14)&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(95,620)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;109,254&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NetGainInSharesSaleNote_z8fdPhgBaTo5" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Net gain in shares sale (note 10.d) &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F20_zTnDbQzG4x77"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,472,497&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--OtherRevenues_zRBMrLLv3dR3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other revenues &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F2A_zvJ2IEorBKhf"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;308,392&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;87,219&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;32,747&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TotalOtherOperatingIncome_zFtpnBMv4fAj" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; padding-left: 15px; text-align: left"&gt;Total Other operating income&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;253,233&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;2,958,372&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;482,494&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;-&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;-&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;-&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--OtherOperatingExpenseAbstract_iB_zI0KmwN5yX67" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Other operating expenses&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TaxesAndFees_zs4BSLQDbhyb" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes and fees&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(372,897)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(109,693)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(46,338)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--ExpensesWithEnvironmentalLiabilitiesNet_zbf5mnKmHII7" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Expenses/reversal with environmental liabilities, net&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(10,145)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(8,789)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;16,151&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--WriteoffprovisionOfJudicialDeposits_zKQVIK8OcML4"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Write-off/(Provision) of judicial lawsuits&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(209,396)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(25,063)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(130,869)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DepreciationAndAmortizations_znOwqT1mto57" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Depreciation and amortization (note 26)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(77,386)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(97,725)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(95,270)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal_ze3URmyikNB7"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Reversal/(Write-off) of estimated losses on property, plant and equipment, intangible assets and PPI, net of reversal (notes 10.f, 11 and 12)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;24,133&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(112,886)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(13,130)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--ReversalOfImpairmentFairValueTransnordestina_zeYDOML2Pl6g" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Reversal of Impairment Fair Value Transnordestina&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;387,989&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--EstimatedLossreversalInInventories_z5jOcHxjrmT8"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Estimated (Loss)/reversal in inventories&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(226,942)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(138,779)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(179,012)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--IdlenessInStocksAndParalyzedEquipment_zbF9nyQCJWe5" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Idleness in stocks and paralyzed equipment &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F21_zoz04FychHv"&gt;(3)&lt;/sup&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(122,031)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(37,609)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(303,975)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--StudiesAndProjectEngineeringExpenses_zYda0o4RdJt1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Studies and project engineering expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(58,443)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(77,059)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(27,137)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ResearchAndDevelopmentExpenses_znUnPtGrL23" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Research and development expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(461)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(355)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(620)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--HealthcarePlanExpenses_zt4HBxAzYnij"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Healthcare plan expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(24,158)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(31,989)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(117,193)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--CashFlowHedgeRealized_zoV1G8NbUxBh" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Cash flow hedge accounting realized (note 14) &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F27_zzalTA5h5qKi"&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(1,478,589)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(553,018)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(1,951,035)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ActuarialPensionPlan1_zg84pUPd7JCg"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Actuarial pension plan&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(59,693)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(48,068)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--OtherExpensesOne_zul7j6gEd5ik" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Other expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(679,836)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(474,999)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(421,628)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--TotalOtherOperatingExpenses_zYkAzik0mhl" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; padding-left: 15px; text-align: left"&gt;Total Other operating expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,907,855)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(1,716,032)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(3,270,056)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--OtherOperatingIncomeExpense1_zvgzyrZL5v79" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Other operating income (expenses), net&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,654,622)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;1,242,340&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,787,562)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F01_zL8HIxmEVuIb" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F10_zK31mTZr0ilc" style="font-family: Arial, Helvetica, Sans-Serif"&gt;Refers to the gain on the public offering of CSN
Minera&#xe7;&#xe3;o shares (see note 10.d);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F00_zTRFHJSW1BY8" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F13_zqVOwWVEFPi8" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In 2022 the undisputed amount of R$&lt;span id="xdx_902_ecustom--UndisputedAmount_iI_pn3n3_c20221231_zgXleJQqTRag" title="Undisputed amount"&gt;134,611&lt;/span&gt; was
recognized as refund of the amounts overpaid for railway freight from April 1994 to March 1996 to the company RFFSA, which after extinction
became part of the Federal Government's liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0A_zUPsKJYWOym7" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F10_zXGNbyjMzsPa" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In 2022, it is the unused capacity due to lower
than usual production volume, because of the intense rains during the ore extraction operation;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0F_zuk4r1UNr5dg" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(4)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zH6XCcE7NI0d" style="font-family: Arial, Helvetica, Sans-Serif"&gt;This refers to the effects of a cash flow hedge
in the Company in the amount of (R$&lt;span id="xdx_906_eifrs-full--GainLossOnHedgeIneffectiveness_pn3n3_c20220101__20221231_zFkk62VV9wRb" title="Effect of cash flow hedge"&gt;1,393,034&lt;/span&gt;) and a foreign exchange cash flow hedge in the amount of (R$&lt;span id="xdx_90F_ecustom--ForeignExchangeCashFlowHedge_pn3n3_c20220101__20221231_zXyAf8TPWgz6" title="Foreign exchange cash flow hedge"&gt;85,555&lt;/span&gt;).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A6_zaP6xhGQdUbj" style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;




</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <sid:SummaryOfOtherOperatingIncomeExpensesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfOtherOperatingIncomeExpensesTableTextBlock_pn3n3_z5qNPonwlHRk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER OPERATING INCOME AND EXPENSES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&lt;span id="xdx_8B8_zBDuFM0gC2C6" style="display: none"&gt;Schedule
of other operating income (expenses)&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20220101__20221231_zTagU8eBfKY7" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20210101__20211231_zv5e07GOFD4h" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20200101__20201231_z9a2hQxGPHwl" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;Consolidated&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--OtherOperatingIncomeAbstract_zw3coFEDjWMe" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Other operating income&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--Indemnities_zxZ1QhO080f6" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Receivables by indemnity&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;10,588&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;13,646&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;245,945&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RentalsAndLeases_zk8YaVBZL5O6" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Rentals and leases&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;17,178&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;11,688&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;9,096&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--DividendsReceived1_z254rM9oFNbc" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Dividends received&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;832&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;26,600&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,197&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--PisAndCofinsToCompensate_zSQCKvkOWmZb" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;PIS, COFINS and INSS to compensate&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;236,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;120,452&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--ContractualFines_zPVxGYZ9zCg2" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Contractual fines&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;11,863&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,468&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;4,783&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--UpdatedSharesFairValueThroughProfitOrLossOne_zs6tN1aAwCwj" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Updated shares &#x2013; Fair value through profit or loss (note 14)&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(95,620)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;109,254&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;12,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NetGainInSharesSaleNote_z8fdPhgBaTo5" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Net gain in shares sale (note 10.d) &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F20_zTnDbQzG4x77"&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;2,472,497&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--OtherRevenues_zRBMrLLv3dR3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Other revenues &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F2A_zvJ2IEorBKhf"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;308,392&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;87,219&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;32,747&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TotalOtherOperatingIncome_zFtpnBMv4fAj" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; padding-left: 15px; text-align: left"&gt;Total Other operating income&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;253,233&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;2,958,372&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;482,494&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;-&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;-&lt;/td&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;-&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--OtherOperatingExpenseAbstract_iB_zI0KmwN5yX67" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Other operating expenses&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TaxesAndFees_zs4BSLQDbhyb" style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Taxes and fees&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(372,897)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(109,693)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(46,338)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--ExpensesWithEnvironmentalLiabilitiesNet_zbf5mnKmHII7" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Expenses/reversal with environmental liabilities, net&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(10,145)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(8,789)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;16,151&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--WriteoffprovisionOfJudicialDeposits_zKQVIK8OcML4"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Write-off/(Provision) of judicial lawsuits&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(209,396)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(25,063)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(130,869)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DepreciationAndAmortizations_znOwqT1mto57" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Depreciation and amortization (note 26)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(77,386)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(97,725)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(95,270)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal_ze3URmyikNB7"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Reversal/(Write-off) of estimated losses on property, plant and equipment, intangible assets and PPI, net of reversal (notes 10.f, 11 and 12)&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;24,133&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(112,886)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(13,130)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--ReversalOfImpairmentFairValueTransnordestina_zeYDOML2Pl6g" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left"&gt;Reversal of Impairment Fair Value Transnordestina&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;387,989&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--EstimatedLossreversalInInventories_z5jOcHxjrmT8"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Estimated (Loss)/reversal in inventories&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(226,942)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(138,779)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(179,012)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--IdlenessInStocksAndParalyzedEquipment_zbF9nyQCJWe5" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Idleness in stocks and paralyzed equipment &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F21_zoz04FychHv"&gt;(3)&lt;/sup&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(122,031)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(37,609)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(303,975)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--StudiesAndProjectEngineeringExpenses_zYda0o4RdJt1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Studies and project engineering expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(58,443)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(77,059)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(27,137)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ResearchAndDevelopmentExpenses_znUnPtGrL23" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Research and development expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(461)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(355)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(620)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--HealthcarePlanExpenses_zt4HBxAzYnij"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Healthcare plan expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(24,158)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(31,989)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(117,193)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--CashFlowHedgeRealized_zoV1G8NbUxBh" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Cash flow hedge accounting realized (note 14) &lt;span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"&gt;&lt;sup id="xdx_F27_zzalTA5h5qKi"&gt;(4)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(1,478,589)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(553,018)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(1,951,035)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ActuarialPensionPlan1_zg84pUPd7JCg"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Actuarial pension plan&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(59,693)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;(48,068)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--OtherExpensesOne_zul7j6gEd5ik" style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;Other expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(679,836)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(474,999)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(421,628)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--TotalOtherOperatingExpenses_zYkAzik0mhl" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; padding-left: 15px; text-align: left"&gt;Total Other operating expenses&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,907,855)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(1,716,032)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(3,270,056)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--OtherOperatingIncomeExpense1_zvgzyrZL5v79" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; font-weight: bold; text-align: left"&gt;&#160;Other operating income (expenses), net&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,654,622)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;1,242,340&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,787,562)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F01_zL8HIxmEVuIb" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F10_zK31mTZr0ilc" style="font-family: Arial, Helvetica, Sans-Serif"&gt;Refers to the gain on the public offering of CSN
Minera&#xe7;&#xe3;o shares (see note 10.d);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F00_zTRFHJSW1BY8" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F13_zqVOwWVEFPi8" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In 2022 the undisputed amount of R$&lt;span id="xdx_902_ecustom--UndisputedAmount_iI_pn3n3_c20221231_zgXleJQqTRag" title="Undisputed amount"&gt;134,611&lt;/span&gt; was
recognized as refund of the amounts overpaid for railway freight from April 1994 to March 1996 to the company RFFSA, which after extinction
became part of the Federal Government's liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0A_zUPsKJYWOym7" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F10_zXGNbyjMzsPa" style="font-family: Arial, Helvetica, Sans-Serif"&gt;In 2022, it is the unused capacity due to lower
than usual production volume, because of the intense rains during the ore extraction operation;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span id="xdx_F0F_zuk4r1UNr5dg" style="font-family: Arial, Helvetica, Sans-Serif"&gt;(4)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zH6XCcE7NI0d" style="font-family: Arial, Helvetica, Sans-Serif"&gt;This refers to the effects of a cash flow hedge
in the Company in the amount of (R$&lt;span id="xdx_906_eifrs-full--GainLossOnHedgeIneffectiveness_pn3n3_c20220101__20221231_zFkk62VV9wRb" title="Effect of cash flow hedge"&gt;1,393,034&lt;/span&gt;) and a foreign exchange cash flow hedge in the amount of (R$&lt;span id="xdx_90F_ecustom--ForeignExchangeCashFlowHedge_pn3n3_c20220101__20221231_zXyAf8TPWgz6" title="Foreign exchange cash flow hedge"&gt;85,555&lt;/span&gt;).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sid:SummaryOfOtherOperatingIncomeExpensesTableTextBlock>
    <sid:Indemnities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">10588000</sid:Indemnities>
    <sid:Indemnities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">13646000</sid:Indemnities>
    <sid:Indemnities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">245945000</sid:Indemnities>
    <sid:RentalsAndLeases
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">17178000</sid:RentalsAndLeases>
    <sid:RentalsAndLeases
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">11688000</sid:RentalsAndLeases>
    <sid:RentalsAndLeases
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">9096000</sid:RentalsAndLeases>
    <sid:DividendsReceived1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">832000</sid:DividendsReceived1>
    <sid:DividendsReceived1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">26600000</sid:DividendsReceived1>
    <sid:DividendsReceived1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1197000</sid:DividendsReceived1>
    <sid:PisAndCofinsToCompensate
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">236000000</sid:PisAndCofinsToCompensate>
    <sid:PisAndCofinsToCompensate
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">120452000</sid:PisAndCofinsToCompensate>
    <sid:ContractualFines
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">11863000</sid:ContractualFines>
    <sid:ContractualFines
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1468000</sid:ContractualFines>
    <sid:ContractualFines
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4783000</sid:ContractualFines>
    <sid:UpdatedSharesFairValueThroughProfitOrLossOne
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-95620000</sid:UpdatedSharesFairValueThroughProfitOrLossOne>
    <sid:UpdatedSharesFairValueThroughProfitOrLossOne
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">109254000</sid:UpdatedSharesFairValueThroughProfitOrLossOne>
    <sid:UpdatedSharesFairValueThroughProfitOrLossOne
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">12579000</sid:UpdatedSharesFairValueThroughProfitOrLossOne>
    <sid:NetGainInSharesSaleNote
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2472497000</sid:NetGainInSharesSaleNote>
    <sid:OtherRevenues
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">308392000</sid:OtherRevenues>
    <sid:OtherRevenues
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">87219000</sid:OtherRevenues>
    <sid:OtherRevenues
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">32747000</sid:OtherRevenues>
    <sid:TotalOtherOperatingIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">253233000</sid:TotalOtherOperatingIncome>
    <sid:TotalOtherOperatingIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2958372000</sid:TotalOtherOperatingIncome>
    <sid:TotalOtherOperatingIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">482494000</sid:TotalOtherOperatingIncome>
    <sid:TaxesAndFees
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-372897000</sid:TaxesAndFees>
    <sid:TaxesAndFees
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-109693000</sid:TaxesAndFees>
    <sid:TaxesAndFees
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-46338000</sid:TaxesAndFees>
    <sid:ExpensesWithEnvironmentalLiabilitiesNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-10145000</sid:ExpensesWithEnvironmentalLiabilitiesNet>
    <sid:ExpensesWithEnvironmentalLiabilitiesNet
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-8789000</sid:ExpensesWithEnvironmentalLiabilitiesNet>
    <sid:ExpensesWithEnvironmentalLiabilitiesNet
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">16151000</sid:ExpensesWithEnvironmentalLiabilitiesNet>
    <sid:WriteoffprovisionOfJudicialDeposits
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-209396000</sid:WriteoffprovisionOfJudicialDeposits>
    <sid:WriteoffprovisionOfJudicialDeposits
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-25063000</sid:WriteoffprovisionOfJudicialDeposits>
    <sid:WriteoffprovisionOfJudicialDeposits
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-130869000</sid:WriteoffprovisionOfJudicialDeposits>
    <sid:DepreciationAndAmortizations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-77386000</sid:DepreciationAndAmortizations>
    <sid:DepreciationAndAmortizations
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-97725000</sid:DepreciationAndAmortizations>
    <sid:DepreciationAndAmortizations
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-95270000</sid:DepreciationAndAmortizations>
    <sid:ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">24133000</sid:ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal>
    <sid:ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-112886000</sid:ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal>
    <sid:ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-13130000</sid:ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal>
    <sid:ReversalOfImpairmentFairValueTransnordestina
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">387989000</sid:ReversalOfImpairmentFairValueTransnordestina>
    <sid:EstimatedLossreversalInInventories
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-226942000</sid:EstimatedLossreversalInInventories>
    <sid:EstimatedLossreversalInInventories
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-138779000</sid:EstimatedLossreversalInInventories>
    <sid:EstimatedLossreversalInInventories
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-179012000</sid:EstimatedLossreversalInInventories>
    <sid:IdlenessInStocksAndParalyzedEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-122031000</sid:IdlenessInStocksAndParalyzedEquipment>
    <sid:IdlenessInStocksAndParalyzedEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-37609000</sid:IdlenessInStocksAndParalyzedEquipment>
    <sid:IdlenessInStocksAndParalyzedEquipment
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-303975000</sid:IdlenessInStocksAndParalyzedEquipment>
    <sid:StudiesAndProjectEngineeringExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-58443000</sid:StudiesAndProjectEngineeringExpenses>
    <sid:StudiesAndProjectEngineeringExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-77059000</sid:StudiesAndProjectEngineeringExpenses>
    <sid:StudiesAndProjectEngineeringExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-27137000</sid:StudiesAndProjectEngineeringExpenses>
    <sid:ResearchAndDevelopmentExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-461000</sid:ResearchAndDevelopmentExpenses>
    <sid:ResearchAndDevelopmentExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-355000</sid:ResearchAndDevelopmentExpenses>
    <sid:ResearchAndDevelopmentExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-620000</sid:ResearchAndDevelopmentExpenses>
    <sid:HealthcarePlanExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-24158000</sid:HealthcarePlanExpenses>
    <sid:HealthcarePlanExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-31989000</sid:HealthcarePlanExpenses>
    <sid:HealthcarePlanExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-117193000</sid:HealthcarePlanExpenses>
    <sid:CashFlowHedgeRealized
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1478589000</sid:CashFlowHedgeRealized>
    <sid:CashFlowHedgeRealized
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-553018000</sid:CashFlowHedgeRealized>
    <sid:CashFlowHedgeRealized
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1951035000</sid:CashFlowHedgeRealized>
    <sid:ActuarialPensionPlan1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-59693000</sid:ActuarialPensionPlan1>
    <sid:ActuarialPensionPlan1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-48068000</sid:ActuarialPensionPlan1>
    <sid:OtherExpensesOne
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-679836000</sid:OtherExpensesOne>
    <sid:OtherExpensesOne
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-474999000</sid:OtherExpensesOne>
    <sid:OtherExpensesOne
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-421628000</sid:OtherExpensesOne>
    <sid:TotalOtherOperatingExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2907855000</sid:TotalOtherOperatingExpenses>
    <sid:TotalOtherOperatingExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1716032000</sid:TotalOtherOperatingExpenses>
    <sid:TotalOtherOperatingExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3270056000</sid:TotalOtherOperatingExpenses>
    <sid:OtherOperatingIncomeExpense1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2654622000</sid:OtherOperatingIncomeExpense1>
    <sid:OtherOperatingIncomeExpense1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1242340000</sid:OtherOperatingIncomeExpense1>
    <sid:OtherOperatingIncomeExpense1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2787562000</sid:OtherOperatingIncomeExpense1>
    <sid:UndisputedAmount contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">134611000</sid:UndisputedAmount>
    <ifrs-full:GainLossOnHedgeIneffectiveness
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1393034000</ifrs-full:GainLossOnHedgeIneffectiveness>
    <sid:ForeignExchangeCashFlowHedge
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">85555000</sid:ForeignExchangeCashFlowHedge>
    <ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_803_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zibgya2dEFb9" style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;28.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82C_zj6opwMIn1Tk"&gt;FINANCIAL INCOME (EXPENSES)&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--SummaryOfFinancialIncomeExpensesTableTextBlock_pn3n3_zNCTASd8qvPk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INCOME (EXPENSES) (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B4_z5CMxiQFen8d" style="display: none"&gt;Schedule of financial income expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20220101__20221231_zRwL2cVKhAW8" style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20210101__20211231_z0IL6HOe0Js4" style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20200101__20201231_zcx2CeGd2Jof" style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--FinanceIncomeAbstract_iB_zupJBS86mX0b" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Financial income&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--RelatedParties_zA01vY8aZNF8" style="vertical-align: middle"&gt;
    &lt;td&gt;Related parties (Note 22 a)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;184,480&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;93,862&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;51,124&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--IncomeFromFinancialInvestments_zpJgDb11L8F6" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Income from financial investments&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;763,259&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;279,467&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;58,061&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--UpdatedSharesFairValueThroughProfitOrLos_zMiICFeO2Se1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Updated shares &#x2013; Fair value through profit or loss (note 14.d)&lt;sup id="xdx_F45_zdpWlbqvcdBa"&gt;(1)&lt;/sup&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,198,164)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;385,297&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;1,190,489&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--OtherIncome_zLzIvTNbhHKe" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other income&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;172,205&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;408,558&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;503,054&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--FinanceIncomes_zCRO3CJEbkQ2" style="vertical-align: middle"&gt;
    &lt;td style="color: White"&gt;Financial income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;(78,220)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,167,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,802,728&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--FinanceCostsAbstract_zwqht58Xjfp" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Financial expenses&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BorrowingsAndFinancingForeignCurrency_zKrbYP5SC71d"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Borrowings and financing - foreign currency (note 13)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,238,372)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,590,120)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,600,973)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--BorrowingsAndFinancingLocalCurrency_zRhToMVU5Qp9" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Borrowings and financing - local currency (note 13)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,356,639)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(503,849)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(401,079)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--CapitalisedInterest_zaelDdLDSsd5"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Capitalised interest (note 11)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;135,242&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;87,414&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;92,506&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--RelatedPartiesOne_zyjfLk9ppdW4" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Related parties&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(10,297)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(12,072)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(13,608)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--Leases_z0JP1JaXhv9c"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(68,533)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(59,260)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(50,804)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--InterestFinesAndLatePaymentCharges_zG9VtuqbQikk" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Interest and fines&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(95,667)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(73,334)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(290,673)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--InterestOnDrawnforfaitingRiskOperations_zjb2KeOCaGSd"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Interest on drawn/forfaiting risk operations&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(444,062)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(126,232)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl8092"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--AdjustmentPresentValueOfTradePayables_zpZlkSocBq4a" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;(-) Adjustment present value of trade payables&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(419,517)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(265,495)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(139,566)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--CommissionAndBankFees_z82DAUSCt9el"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Commission, bank fees, Guarantee and bank fees&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(165,397)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(239,451)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(162,085)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--PiscofinsOverFinancialIncome_zBwO257tM1jl" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;PIS/COFINS over financial income&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(118,311)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(88,897)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(39,149)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--OtherFinancialExpenses_zNKBOES0hI4g" style="vertical-align: middle"&gt;
    &lt;td&gt;Other financial expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(390,598)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(285,832)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(270,764)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FinanceCosts1_zIdbjIdWyQke" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Financial expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(4,172,151)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(3,157,128)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,876,195)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--OthersFinancialItemsNetAbstract_iB_zsq7hbTNXQFf" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Others financial items, net&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ForeignExchangeAndMonetaryVariationNet_z9xK0qnXjK06" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Foreign exchange and monetary variation, net&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;783,902&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;46,199&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;392,971&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_z257GslPJqlf" style="vertical-align: middle"&gt;
    &lt;td&gt;Gains and (losses) on exchange derivatives (*)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(48,556)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(439)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--OthersFinancial_z478ee81ji8d" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241); font-weight: bold"&gt;Others financial&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;735,346&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;45,760&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;277,156&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FinancialIncomeExpenses_zwAl9LcsWRod" style="vertical-align: middle"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Financial income (expenses)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(3,436,805)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(3,111,368)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,599,039)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--FinancialIncomeExpensesNet_znfO00fA58xh" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Financial income (expenses), net&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(3,515,025)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(1,944,184)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(796,311)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_z3Liz5E2KpEb"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;(*) Statement of gains and (losses) on derivative transactions (note 14.c)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--DollarToRealNdf_zgdcGqxktPr1" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Dollar - to - real NDF&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;176,991&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;37,322&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RealToDollarSwap_zUNDKgFsISu8"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(11,467)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--DollarToEuroSwap_zR21pvxfrD6" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap Dollar x Euro&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;7,119&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(9,070)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ExchangeRateSwapGbpEuro_zHpKaQLiirQ9"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap GBP x Euro&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(602)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--InterestRateSwapCdiXIpca_zuwZ7hzVbAlb" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Interest rate swap CDI x IPCA&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(257,897)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(34,920)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--CdiXDollarSwap_zDhEaKpnGOTj"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;43,817&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(9,960)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(106,143)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FinancialIncomeExpenses1_zdipT0qW3gU5" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Total&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(48,556)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(439)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td id="xdx_F0A_zGNXpmaUELya" style="width: 15pt; text-align: right"&gt;(1)&lt;/td&gt;&lt;td style="width: 5pt"/&gt;&lt;td id="xdx_F1F_zsHZl4oMqz78" style="text-align: justify"&gt;refers to gains and losses with the updating of the fair value of USIMINAS' shares&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory>
    <sid:SummaryOfFinancialIncomeExpensesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--SummaryOfFinancialIncomeExpensesTableTextBlock_pn3n3_zNCTASd8qvPk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INCOME (EXPENSES) (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8B4_z5CMxiQFen8d" style="display: none"&gt;Schedule of financial income expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20220101__20221231_zRwL2cVKhAW8" style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20210101__20211231_z0IL6HOe0Js4" style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20200101__20201231_zcx2CeGd2Jof" style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--FinanceIncomeAbstract_iB_zupJBS86mX0b" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Financial income&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--RelatedParties_zA01vY8aZNF8" style="vertical-align: middle"&gt;
    &lt;td&gt;Related parties (Note 22 a)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;184,480&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;93,862&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;51,124&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--IncomeFromFinancialInvestments_zpJgDb11L8F6" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Income from financial investments&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;763,259&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;279,467&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;58,061&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--UpdatedSharesFairValueThroughProfitOrLos_zMiICFeO2Se1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Updated shares &#x2013; Fair value through profit or loss (note 14.d)&lt;sup id="xdx_F45_zdpWlbqvcdBa"&gt;(1)&lt;/sup&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,198,164)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;385,297&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;1,190,489&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--OtherIncome_zLzIvTNbhHKe" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other income&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;172,205&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;408,558&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;503,054&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--FinanceIncomes_zCRO3CJEbkQ2" style="vertical-align: middle"&gt;
    &lt;td style="color: White"&gt;Financial income&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;(78,220)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,167,184&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;1,802,728&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--FinanceCostsAbstract_zwqht58Xjfp" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Financial expenses&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--BorrowingsAndFinancingForeignCurrency_zKrbYP5SC71d"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Borrowings and financing - foreign currency (note 13)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,238,372)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,590,120)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,600,973)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--BorrowingsAndFinancingLocalCurrency_zRhToMVU5Qp9" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Borrowings and financing - local currency (note 13)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(1,356,639)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(503,849)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(401,079)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--CapitalisedInterest_zaelDdLDSsd5"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Capitalised interest (note 11)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;135,242&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;87,414&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;92,506&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--RelatedPartiesOne_zyjfLk9ppdW4" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Related parties&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(10,297)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(12,072)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(13,608)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--Leases_z0JP1JaXhv9c"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Lease liabilities&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(68,533)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(59,260)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(50,804)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--InterestFinesAndLatePaymentCharges_zG9VtuqbQikk" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Interest and fines&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(95,667)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(73,334)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(290,673)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--InterestOnDrawnforfaitingRiskOperations_zjb2KeOCaGSd"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Interest on drawn/forfaiting risk operations&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(444,062)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(126,232)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl8092"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--AdjustmentPresentValueOfTradePayables_zpZlkSocBq4a" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;(-) Adjustment present value of trade payables&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(419,517)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(265,495)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(139,566)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--CommissionAndBankFees_z82DAUSCt9el"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Commission, bank fees, Guarantee and bank fees&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(165,397)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(239,451)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(162,085)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--PiscofinsOverFinancialIncome_zBwO257tM1jl" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;PIS/COFINS over financial income&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(118,311)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(88,897)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(39,149)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--OtherFinancialExpenses_zNKBOES0hI4g" style="vertical-align: middle"&gt;
    &lt;td&gt;Other financial expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(390,598)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(285,832)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(270,764)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FinanceCosts1_zIdbjIdWyQke" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Financial expenses&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(4,172,151)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(3,157,128)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;(2,876,195)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--OthersFinancialItemsNetAbstract_iB_zsq7hbTNXQFf" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Others financial items, net&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ForeignExchangeAndMonetaryVariationNet_z9xK0qnXjK06" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;Foreign exchange and monetary variation, net&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;783,902&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;46,199&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;392,971&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_z257GslPJqlf" style="vertical-align: middle"&gt;
    &lt;td&gt;Gains and (losses) on exchange derivatives (*)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;(48,556)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(439)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--OthersFinancial_z478ee81ji8d" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241); font-weight: bold"&gt;Others financial&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;735,346&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;45,760&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&#160;277,156&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FinancialIncomeExpenses_zwAl9LcsWRod" style="vertical-align: middle"&gt;
    &lt;td style="color: White; font-weight: bold"&gt;Financial income (expenses)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(3,436,805)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(3,111,368)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(2,599,039)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--FinancialIncomeExpensesNet_znfO00fA58xh" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Financial income (expenses), net&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(3,515,025)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(1,944,184)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(796,311)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_z3Liz5E2KpEb"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;(*) Statement of gains and (losses) on derivative transactions (note 14.c)&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--DollarToRealNdf_zgdcGqxktPr1" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Dollar - to - real NDF&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;176,991&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;37,322&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RealToDollarSwap_zUNDKgFsISu8"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap Real x Dollar&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(11,467)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--DollarToEuroSwap_zR21pvxfrD6" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap Dollar x Euro&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;7,119&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(9,070)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--ExchangeRateSwapGbpEuro_zHpKaQLiirQ9"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap GBP x Euro&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(602)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--InterestRateSwapCdiXIpca_zuwZ7hzVbAlb" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Interest rate swap CDI x IPCA&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(257,897)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;(34,920)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--CdiXDollarSwap_zDhEaKpnGOTj"&gt;
    &lt;td style="vertical-align: middle"&gt;Exchange rate swap CDI x Dollar&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;43,817&lt;/td&gt;
    &lt;td style="color: red; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(9,960)&lt;/td&gt;
    &lt;td style="color: red; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;(106,143)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FinancialIncomeExpenses1_zdipT0qW3gU5" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241)"&gt;Total&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;(48,556)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(439)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(115,815)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfFinancialIncomeExpensesTableTextBlock>
    <sid:RelatedParties
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">184480000</sid:RelatedParties>
    <sid:RelatedParties
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">93862000</sid:RelatedParties>
    <sid:RelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">51124000</sid:RelatedParties>
    <sid:IncomeFromFinancialInvestments
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">763259000</sid:IncomeFromFinancialInvestments>
    <sid:IncomeFromFinancialInvestments
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">279467000</sid:IncomeFromFinancialInvestments>
    <sid:IncomeFromFinancialInvestments
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">58061000</sid:IncomeFromFinancialInvestments>
    <sid:UpdatedSharesFairValueThroughProfitOrLos
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact008050"
      unitRef="BRL">-1198164000</sid:UpdatedSharesFairValueThroughProfitOrLos>
    <sid:UpdatedSharesFairValueThroughProfitOrLos
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="Fact008051"
      unitRef="BRL">385297000</sid:UpdatedSharesFairValueThroughProfitOrLos>
    <sid:UpdatedSharesFairValueThroughProfitOrLos
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      id="Fact008052"
      unitRef="BRL">1190489000</sid:UpdatedSharesFairValueThroughProfitOrLos>
    <ifrs-full:OtherIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">172205000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">408558000</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">503054000</ifrs-full:OtherIncome>
    <sid:FinanceIncomes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-78220000</sid:FinanceIncomes>
    <sid:FinanceIncomes
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1167184000</sid:FinanceIncomes>
    <sid:FinanceIncomes
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1802728000</sid:FinanceIncomes>
    <sid:BorrowingsAndFinancingForeignCurrency
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1238372000</sid:BorrowingsAndFinancingForeignCurrency>
    <sid:BorrowingsAndFinancingForeignCurrency
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1590120000</sid:BorrowingsAndFinancingForeignCurrency>
    <sid:BorrowingsAndFinancingForeignCurrency
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1600973000</sid:BorrowingsAndFinancingForeignCurrency>
    <sid:BorrowingsAndFinancingLocalCurrency
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1356639000</sid:BorrowingsAndFinancingLocalCurrency>
    <sid:BorrowingsAndFinancingLocalCurrency
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-503849000</sid:BorrowingsAndFinancingLocalCurrency>
    <sid:BorrowingsAndFinancingLocalCurrency
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-401079000</sid:BorrowingsAndFinancingLocalCurrency>
    <sid:CapitalisedInterest
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">135242000</sid:CapitalisedInterest>
    <sid:CapitalisedInterest
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">87414000</sid:CapitalisedInterest>
    <sid:CapitalisedInterest
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">92506000</sid:CapitalisedInterest>
    <sid:RelatedPartiesOne
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-10297000</sid:RelatedPartiesOne>
    <sid:RelatedPartiesOne
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-12072000</sid:RelatedPartiesOne>
    <sid:RelatedPartiesOne
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-13608000</sid:RelatedPartiesOne>
    <sid:Leases
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-68533000</sid:Leases>
    <sid:Leases
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-59260000</sid:Leases>
    <sid:Leases
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-50804000</sid:Leases>
    <sid:InterestFinesAndLatePaymentCharges
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-95667000</sid:InterestFinesAndLatePaymentCharges>
    <sid:InterestFinesAndLatePaymentCharges
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-73334000</sid:InterestFinesAndLatePaymentCharges>
    <sid:InterestFinesAndLatePaymentCharges
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-290673000</sid:InterestFinesAndLatePaymentCharges>
    <sid:InterestOnDrawnforfaitingRiskOperations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-444062000</sid:InterestOnDrawnforfaitingRiskOperations>
    <sid:InterestOnDrawnforfaitingRiskOperations
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-126232000</sid:InterestOnDrawnforfaitingRiskOperations>
    <sid:AdjustmentPresentValueOfTradePayables
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-419517000</sid:AdjustmentPresentValueOfTradePayables>
    <sid:AdjustmentPresentValueOfTradePayables
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-265495000</sid:AdjustmentPresentValueOfTradePayables>
    <sid:AdjustmentPresentValueOfTradePayables
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-139566000</sid:AdjustmentPresentValueOfTradePayables>
    <sid:CommissionAndBankFees
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-165397000</sid:CommissionAndBankFees>
    <sid:CommissionAndBankFees
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-239451000</sid:CommissionAndBankFees>
    <sid:CommissionAndBankFees
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-162085000</sid:CommissionAndBankFees>
    <sid:PiscofinsOverFinancialIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-118311000</sid:PiscofinsOverFinancialIncome>
    <sid:PiscofinsOverFinancialIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-88897000</sid:PiscofinsOverFinancialIncome>
    <sid:PiscofinsOverFinancialIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-39149000</sid:PiscofinsOverFinancialIncome>
    <sid:OtherFinancialExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-390598000</sid:OtherFinancialExpenses>
    <sid:OtherFinancialExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-285832000</sid:OtherFinancialExpenses>
    <sid:OtherFinancialExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-270764000</sid:OtherFinancialExpenses>
    <sid:FinanceCosts1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-4172151000</sid:FinanceCosts1>
    <sid:FinanceCosts1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-3157128000</sid:FinanceCosts1>
    <sid:FinanceCosts1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2876195000</sid:FinanceCosts1>
    <sid:ForeignExchangeAndMonetaryVariationNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">783902000</sid:ForeignExchangeAndMonetaryVariationNet>
    <sid:ForeignExchangeAndMonetaryVariationNet
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">46199000</sid:ForeignExchangeAndMonetaryVariationNet>
    <sid:ForeignExchangeAndMonetaryVariationNet
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">392971000</sid:ForeignExchangeAndMonetaryVariationNet>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-48556000</ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-439000</ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-115815000</ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives>
    <sid:OthersFinancial
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">735346000</sid:OthersFinancial>
    <sid:OthersFinancial
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">45760000</sid:OthersFinancial>
    <sid:OthersFinancial
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">277156000</sid:OthersFinancial>
    <sid:FinancialIncomeExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-3436805000</sid:FinancialIncomeExpenses>
    <sid:FinancialIncomeExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-3111368000</sid:FinancialIncomeExpenses>
    <sid:FinancialIncomeExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2599039000</sid:FinancialIncomeExpenses>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-3515025000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1944184000</sid:FinancialIncomeExpensesNet>
    <sid:FinancialIncomeExpensesNet
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-796311000</sid:FinancialIncomeExpensesNet>
    <sid:DollarToRealNdf
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">176991000</sid:DollarToRealNdf>
    <sid:DollarToRealNdf
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">37322000</sid:DollarToRealNdf>
    <sid:RealToDollarSwap
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-11467000</sid:RealToDollarSwap>
    <sid:DollarToEuroSwap
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">7119000</sid:DollarToEuroSwap>
    <sid:DollarToEuroSwap
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-9070000</sid:DollarToEuroSwap>
    <sid:ExchangeRateSwapGbpEuro
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-602000</sid:ExchangeRateSwapGbpEuro>
    <sid:InterestRateSwapCdiXIpca
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-257897000</sid:InterestRateSwapCdiXIpca>
    <sid:InterestRateSwapCdiXIpca
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-34920000</sid:InterestRateSwapCdiXIpca>
    <sid:CdiXDollarSwap
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">43817000</sid:CdiXDollarSwap>
    <sid:CdiXDollarSwap
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-9960000</sid:CdiXDollarSwap>
    <sid:CdiXDollarSwap
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-106143000</sid:CdiXDollarSwap>
    <sid:FinancialIncomeExpenses1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-48556000</sid:FinancialIncomeExpenses1>
    <sid:FinancialIncomeExpenses1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-439000</sid:FinancialIncomeExpenses1>
    <sid:FinancialIncomeExpenses1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-115815000</sid:FinancialIncomeExpenses1>
    <ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zSxNunOFlTH9" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;29.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_826_zh53rRlnF4I8"&gt;SEGMENT INFORMATION&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;According to the Group&#xb4;s structure, the businesses
are distributed and managed in five operating segments as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;
&lt;b&gt;Steel&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Steel Segment consolidates all the operations
related to the production, distribution and sale of flat steel, long steel, metallic containers and galvanized steel, with operations
in Brazil, United States, Portugal and Germany. The Segment supplies the following markets: construction, steel containers for the Brazilian
chemical and food industries, home appliances, automobile and OEM (motors and compressors). The Company&#x2019;s steel units produce hot
and cold rolled steel, galvanized and pre-painted steel of great durability. They also produce tinplate, a raw material used to produce
metallic containers.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Overseas, Lusosider, which is based in Portugal,
produces cold rolled steel and galvanized steel. CSN LLC in the USA meets local market needs, import and trade of steel products. Stahlwerk
Th&#xfc;ringen (SWT), which is based in Germany, produces long steels and is specialized in the production of shapes used for construction.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In January 2014 the production of long steel products
started in Brazil and consolidates the company as a source of complete construction solutions, complementing its portfolio of products
with high value added in the steel chain.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 20.25pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Mining &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;This segment encompasses the activities of iron
ore and tin mining.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The high-quality iron ore operations are located
in the Iron Quadrilateral in Minas Gerais, which has its own mines and sells third party iron ore.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;At the end of 2015, CSN and the Asian Consortium
formalized a shareholders' agreement for the combination of assets linked to iron ore operations and the related logistics structure,
forming a new company that has focused on mining of the Group activities from December 2015. In this context, the new company, currently
named CSN Minera&#xe7;&#xe3;o S.A., holds the lease of TECAR, the Casa de Pedra mine and all the shares of Namisa, which was incorporated
on December 31, 2015. CSN still owns &lt;span id="xdx_907_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MineriosNacionalMember_z7sliqawcz5g" title="Percentage of voting equity interests acquired"&gt;100&lt;/span&gt;% of Min&#xe9;rios Nacional which includes the mines of Fernandinho (operational), Cayman and
Pedras Pretas (mineral resources), all located in Minas Gerais.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Moreover, CSN controls the Estanho de Rond&#xf4;nia
S.A., a company with mining units and tin casting, in the state of Rond&#xf4;nia.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On October 7, 2022, CSN Minera&#xe7;&#xe3;o
and CSN Energia completed the acquisition of the Quebra-Queixo Hydroelectric Power Plant, with an installed capacity of 120 MW, located
in the city of Ipua&#xe7;u &#x2013; SC, leading CSN Minera&#xe7;&#xe3;o to become self-sufficient in electricity, reinforcing its
industrial competitiveness through greater cost predictability and 100% renewable energy generation.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;
&lt;b&gt;Logistics &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;i. Railway&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN has equity interests in three railroad companies:
MRS Log&#xed;stica, which manages the former Southeast Network of Rede Ferrovi&#xe1;ria Federal S.A. (RFFSA), Transnordestina Log&#xed;stica
S.A. and FTL - Ferrovia Transnordestina Log&#xed;stica S.A., which has the concession to operate the former Northeast Network of the
RFFSA in the states of Maranh&#xe3;o, Piau&#xed;, Cear&#xe1;, Rio Grande do Norte, Para&#xed;ba, Pernambuco and Alagoas.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;a) MRS &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The railroad transportation services provided by
MRS are fundamental to the supply of raw materials and the shipment of final products. The total amount of iron ore, coal and coke consumed
by the Presidente Vargas plant as well as part of the steel produced by CSN for the domestic market and for export are carried by MRS.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Southeast Brazilian railroad system, encompassing
1,674 kilometers of tracks, serves the tri-state industrial area of S&#xe3;o Paulo-Rio de Janeiro-Minas Gerais, in the southeast region,
linking the mines located in Minas Gerais to the ports located in S&#xe3;o Paulo and Rio de Janeiro, and the steel mills of CSN, Companhia
Sider&#xfa;rgica Paulista (Cosipa), and Gerdau A&#xe7;ominas. Besides serving other customers, the railroad system carries iron ore
from the Company&#x2019;s mines in Casa de Pedra, Minas Gerais, and coke and coal from the Itagua&#xed; Port, in Rio de Janeiro, to Volta
Redonda, and carries CSN&#x2019;s export products to the ports of Itagua&#xed; and Rio de Janeiro.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;b) TLSA and FTL &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;TLSA and FTL hold the concession for the former
Northeast Network of RFFSA. The northeastern railway system covers 4,238 km of railway network divided into two sections: i) Malha I,
which integrates the sections of S&#xe3;o Luiz - Mucuripe, Arrojado - Recife, Itabaiana - Cabedelo, Paula Cavalcante - Macau - and Propri&#xe1;
- Jorge Lins (Mesh I); and ii) Malha II, which includes the sections of Miss&#xe3;o Velha - Salgueiro, Salgueiro - Trindade, Trindade
- Eliseu Martins, Salgueiro - Porto de Suape and Miss&#xe3;o Velha - Porto de Pec&#xe9;m.&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;In addition, it connects to the
main ports in the region, thereby offering an important competitive advantage through opportunities for combined transport solutions and
tailor-made logistics projects.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;II. Port&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The port logistics segment consolidates the terminal&#x2019;s
operation from Sepetiba built after the port modernization law (Law 8,630/1993) that allowed the transfer of port activities to the private
sector. The Sepetiba terminal has a complete infrastructure to meet all the needs of exporters, importers and shipowners. Its installed
capacity exceeds that of most other Brazilian terminals. It has cribs and a large storage area, as well as the most modern and adequate
equipment, systems, and intermodal connections.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s constant investment in terminal
projects consolidates the Itagua&#xed; Port Complex as one of the most modern in the country.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Energy&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN is one of the largest industrial consumers
of electric energy in Brazil. As energy is fundamental in its production process, the Company invests in electricity generation assets
and, with the acquisitions made in 2022, reached its energy self-sufficiency, starting to operate in the sector as a player in the generation
of electricity through the sale of its surplus.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The year 2022 marked the growth of this segment
through the acquisition of relevant renewable generation assets, tripling its generation capacity, as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On June 30, 2022, CSN Cimentos
and CSN Energia completed the acquisition of SHP Sacre II, located in the municipality of Brasnorte &#x2013; MT, with an installed capacity
of 30 MW, and SHP Santa Ana, located in the municipality of Angelina &#x2013; SC, with installed capacity of 6.50 MW.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On October 7, 2022, CSN Minera&#xe7;&#xe3;o
and CSN Energia concluded the acquisition of the Quebra-Queixo Hydroelectric Power Plant, located in the city of Ipua&#xe7;u &#x2013;
SC, with an installed capacity of 120 MW.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On October 21, 2022, Companhia
Florestal do Brasil (&#x201c;CFB&#x201d;) concluded the acquisition of 66.23% of the shares of Companhia Estadual de Gera&#xe7;&#xe3;o
de Energia El&#xe9;trica &#x2013; CEEE-G, with plants located in the state of Rio Grande do Sul, increasing the installed capacity of
the CSN group by 746 MW. On December 22, 2022, Companhia Florestal do Brasil (&#x201c;CFB&#x201d;) concluded the acquisition of Eletrobras'
32.74% interest in Companhia Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica &#x2013; CEEE-G. This acquisition resulted in
an increase of 380 MW in the installed generation capacity for CSN. As a result, Companhia Florestal do Brasil (&#x201c;CFB&#x201d;) now
holds a total of 99% of the share capital of CEEE-G.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With the acquisitions, the CSN group now holds
a portfolio of generation assets with an installed capacity of 2,168 MW, as shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;1.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;It&#xe1; Hydroelectric Power
Plant, located in the state of Santa Catarina, in which CSN holds a 29.50% interest through ITASA's SPE, with an installed capacity equivalent
to its participation of 428 MW;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;2.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Igarapava Hydroelectric Power
Plant, located in Minas Gerais, in which CSN holds a 17.92% stake in the consortium, with an installed capacity equivalent to its stake
of 38 MW;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;3.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Thermoelectric Cogeneration Center
CTE#1, CTE#2 and TRT &#x2013; Top Recovery Turbine, operating at the Presidente Vargas Steelworks with an installed capacity of 10 MW,
235 MW and 22 MW respectively, using recirculated industrial gases resulting from steel production as fuel;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;4.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Sacre II Small Hydroelectric Power
Plant, located in the state of Mato Grosso, with an installed capacity of 30 MW, of which CSN Cimentos holds full control of the asset
through indirect control of the SPE de Brasil Central Energia;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;5.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Santa Ana Small Hydroelectric
Power Plant, located in the state of Santa Catarina, with an installed capacity of 6.5 MW, of which CSN Cimentos holds full control of
the asset through direct control of the SPE of Santa Ana Energ&#xe9;tica;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;6.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Quebra-Queixo Hydroelectric Power
Plant, located in the state of Santa Catarina, with an installed capacity of 120 MW, of which CSN Minera&#xe7;&#xe3;o holds full control
of the asset through the direct control of the SPE CEC &#x2013; Companhia Energ&#xe9;tica Chapec&#xf3;;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;7.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Cachoeira dos Macacos Small Hydroelectric
Power Plant, located in the state of Minas Gerais, with an installed capacity of 3.4 MW, of which CSN Cimentos holds full control of the
asset, through the acquisition of LafargeHolcim;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;8.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"&gt;Companhia Estadual de Gera&#xe7;&#xe3;o
de Energia El&#xe9;trica &#x2013; CEEE-G, located in the state of Rio Grande do Sul, with a platform of 15 own Hydroelectric Power Plants,
wind and solar assets, in addition to minority participation in other projects, reflecting an installed capacity of 1,275 MW.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Cement&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Cement segment, which operates through CSN
Cimentos, consolidates the production, marketing and distribution of cement, aggregates and concrete. In the Southeast plants the slag
used is the same produced by the blast furnaces of the Presidente Vargas plant itself, in Volta Redonda/RJ.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;The Company has
intensified its strategy of expanding its business to new regions, and the first step was taken with the acquisition of Elizabeth Cimentos
S.A. and Elizabeth Minera&#xe7;&#xe3;o Ltda. on August 31, 2021, which, with operations in the Northeast region, adds 1.3 Mtpy of
cement production capacity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;On September
6, 2022, CSN Cimentos made a significant advance in its capacity and geographic positioning through the acquisition of LafargeHolcim (Brasil)
S.A. This asset adds 11 million tons of cement production capacity, in addition to contributing new business to the current portfolio:
Aggregates and Concrete. With all operations combined, CSN's Cement segment is currently the second largest in Brazil, in terms of effective
production capacity, totaling 17 million tons. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;The cement plants
are located in the states of Minas Gerais (Arcos, Pedro Leopoldo, Barroso and Montes Claros), Rio de Janeiro (Volta Redonda, Cantagalo
and Rio de Janeiro), Para&#xed;ba (Alhandra and Caapor&#xe3;), Esp&#xed;rito Santo (Vit&#xf3;ria), Bahia (Candeias), Goi&#xe1;s
(Cocalzinho de Goi&#xe1;s) and S&#xe3;o Paulo (Sorocaba). The production process basically involves grinding the main raw materials,
which include clinker, limestone, gypsum and slag. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;The sites are
divided into two modalities: integrated factories and mills. The integrated factories have a limestone mine and kiln for the production
of clinker, they are: Arcos, Barroso, Pedro Leopoldo, Montes Claros, Alhandra, Caapor&#xe3; and Cantagalo. The mills, however, do not
produce their own clinker, they are supplied with our own clinker (transfer between plants) and/or third-party sources, namely: Volta
Redonda, Rio de Janeiro, Vit&#xf3;ria, Candeias, Cocalzinho and Sorocaba. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-weight: normal"&gt;Currently, the
company serves the cement market with a broad portfolio of products suitable for both the technical segment and the distribution market,
in accordance with ABNT NBR 16697. Cement is marketed in both bagged and bulk form.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In addition to the operations above, CSN Cimentos
also owns two electricity generation assets acquired on June 30, 2022: SHP Santa Ana, located in the municipality of Angelina - SC, with
an installed capacity of 6.50 MW, and SHP Sacre II, located in the municipality of Brasnorte &#x2013; MT, with an installed capacity of
30 MW.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Symbol; line-height: 115%"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Sales by geographic area&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Sales by geographic area are determined based on
the customers&#x2019; location. On a consolidated basis, domestic sales are represented by revenues from customers located in Brazil and
export sales are represented by revenues from customers located abroad.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Results by segment&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For the purpose of preparing and presenting the
information by business segment, Management decided to maintain the proportional consolidation of the jointly controlled entities as historically
presented. For purposes of reconciliation of the consolidated result, the amounts recorded by these companies are not included in the
&#x201c;Corporate expenses/elimination&#x201d; column.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfConsolidatedSegmentResultsTableTextBlock_pn3n3_zVz6RI5Xpskl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B5_zByS6fKEs64a" style="display: none"&gt;Schedule
of consolidated results&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;P&amp;amp;L&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Steel&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Mining&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt; text-align: center"&gt;Logistics&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Energy&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Cement&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Corporate
    expenses/ elimination&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Port&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Railroads&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Net revenues&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zuvbnAvpTGAe" style="text-align: right" title="Net revenues"&gt;&#160;&#160;20,588,235&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_znhhAYs1UA0h" style="text-align: right" title="Net revenues"&gt;&#160;1,700,051&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zUuFWWY8ATz9" style="text-align: right" title="Net revenues"&gt;307,999&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zVE12qbcnogd" style="text-align: right" title="Net revenues"&gt;&#160;2,311,754&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--EnergyMember_znE3fiyVVsbf" style="text-align: right" title="Net revenues"&gt;&#160;&#160;293,035&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--CementMember_zjySOlX9stSe" style="text-align: right" title="Net revenues"&gt;&#160;&#160;2,819,551&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zUi800CTxmNf" style="text-align: right" title="Net revenues"&gt;&#160;(4,063,084)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zCvGTWGgTPUb" style="text-align: right" title="Net revenues"&gt;&#160;&#160;23,957,541&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_z1kquJEC7CTh" style="text-align: right" title="Net revenues"&gt;&#160;8,752,776&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_zbq0Dd0FH0Hj" style="text-align: right" title="Net revenues"&gt;&#160;&#160;10,825,080&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zpBjohCThZSa" style="text-align: right" title="Net revenues"&gt;&#160;&#160;826,723&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6SBExoOWUY7" style="text-align: right" title="Net revenues"&gt;&#160;&#160;20,404,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cost of sales and services (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zlk8o7ubH9ue" style="text-align: right" title="Cost of sales and services"&gt;&#160;(23,256,319)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zi7duP7ixkR4" style="text-align: right" title="Cost of sales and services"&gt;(7,105,424)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zoth7VoCOHxc" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;(220,491)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zuvrwgpH5ZE8" style="text-align: right" title="Cost of sales and services"&gt;(1,507,028)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zJTWvfBCcVh7" style="text-align: right" title="Cost of sales and services"&gt;&#160;(287,340)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_z7ad37BBSpY4" style="text-align: right" title="Cost of sales and services"&gt;&#160;(1,974,415)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zPT2aHvWqmog" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;3,297,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--CostOfSale_pn3n3_c20220101__20221231_zErBjK8T1wRd" style="text-align: right" title="Cost of sales and services"&gt;&#160;(31,054,016)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross profit&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zfCb0Hwqayka" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;6,084,692&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zy8830ISebu2" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;5,419,707&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z4TuFq6L3rsc" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;87,508&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zMkybAVmulij" style="font-weight: bold; text-align: right" title="Gross profit"&gt;804,726&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zjDWkSjqVhYa" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;5,695&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zuY4RI02q0of" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;845,136&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z374nAysdeFf" style="font-weight: bold; text-align: right" title="Gross profit"&gt;60,640&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GrossProfit_pn3n3_c20220101__20221231_z6bAmStywJA6" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;13,308,104&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;General and administrative expenses (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zQzP6WNiFcza" style="text-align: right" title="General and administrative expenses"&gt;(1,314,352)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z4PwHrKNd49f" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(352,152)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zEeq6pBPU0f1" style="text-align: right" title="General and administrative expenses"&gt;&#160;(32,976)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zYMMohhFreE6" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(153,294)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zNj5D5iGldcf" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(43,786)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zox0r4pYOx9d" style="text-align: right" title="General and administrative expenses"&gt;&#160;(386,230)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zY7HqTnQuqpg" style="text-align: right" title="General and administrative expenses"&gt;&#160;(967,147)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231_zmLSy9lma2zi" style="text-align: right" title="General and administrative expenses"&gt;(3,249,937)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operating (income) expenses, net (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zD9derEWOiNf" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(777,976)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zRYM8XDTBXVb" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(449,871)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zo88420ipXH7" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(14,353)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zFBiZjKsLCQb" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;33,927&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zPdP0TuftOp5" style="text-align: right" title="Other operating (income) expenses, net"&gt;39,376&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zklda41aYqxe" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(105,018)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zGZ9FtP4Tajf" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(1,380,707)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231_zSI2zU1OZRB3" style="text-align: right" title="Other operating (income) expenses, net"&gt;(2,654,622)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Equity in results of affiliated companies (note 10)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zgY41y7jgmI6" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;237,917&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20220101__20221231_z9lzJYKBpTE2" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;237,917&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Operating result before Financial Income and Taxes&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zc8vozwJZrO2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;3,992,364&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z4asvMYik3Y" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;4,617,684&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zRdBhoiJcuOj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;40,179&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zwCVRzz7c2Nd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;685,359&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zWjn8qHEjLT1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;1,285&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zV7uX6ojwDu8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;353,888&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zUzYdWejaA41" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;(2,049,297)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231_zClup82qsbx7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;7,641,462&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Sales by geographic area&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Asia&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zek6p2zQtBd6" style="text-align: right" title="Net revenues"&gt;&#160;9,514,509&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zNdElIAlx474" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net revenues"&gt;&#160;&#160;826,723&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zzH1eOk3xJW8" style="text-align: right" title="Net revenues"&gt;&#160;&#160;10,341,232&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;North America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zdNvvzemWuNk" style="text-align: right" title="Net revenues"&gt;&#160;2,018,046&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zLcGJ6Oxpr15" style="text-align: right" title="Net revenues"&gt;&#160;2,018,046&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Latin America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zX8clYTjqOja" style="text-align: right" title="Net revenues"&gt;382,128&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zmQvgZjaCqda" style="text-align: right" title="Net revenues"&gt;&#160;382,128&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Europe&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zbSRsnLpgi89" style="text-align: right" title="Net revenues"&gt;&#160;6,351,536&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zOoifH0P5iX6" style="text-align: right" title="Net revenues"&gt;&#160;1,310,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zOEqYI5WXfRb" style="text-align: right" title="Net revenues"&gt;&#160;7,662,107&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--OthersMember_z9e8J3OA9cTb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;1,066&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zDTBuchpsTAi" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;1,066&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z5HGeEpzROhg" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;8,752,776&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zmnJeEJCLuyf" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;10,825,080&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6dzAvTBv7Xa" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;826,723&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6Vn6cQHndl5" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;20,404,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zQGMoVvgsQAk" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;20,588,235&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zBPdG7Dv5zY4" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,700,051&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zhUvyZ4g4oX" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;307,999&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z1xQxQbQ9GJf" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;2,311,754&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zctCSjpBrnxf" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;293,035&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zC8iO63nYUH8" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;2,819,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zavPWBH9r2ec" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(4,063,084)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zl2Ap2pJYYt5" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;23,957,541&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zpXTKdQcYGZ8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;29,341,011&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z0IuSAYXZcB5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;12,525,131&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z1P2lLyQoTT4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;307,999&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zAFV4Qgx3qJi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;2,311,754&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zyaDIrKaQEa3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;293,035&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zDy49heBkqYh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;2,819,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_znBCRhHhORG1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(3,236,361)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231_z8ASwqLJ8D56" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;44,362,120&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;P&amp;amp;L&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Steel&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Mining&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt; text-align: center"&gt;Logistics&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Energy&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Cement&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Corporate
    expenses/ elimination&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Port&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Railroads&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Net revenues&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zVrNEBH8qGqj" style="text-align: right" title="Net revenues"&gt;&#160;&#160;21,400,318&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_z7rb9ljm5D9l" style="text-align: right" title="Net revenues"&gt;&#160;3,114,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zr1dGikL4GFi" style="text-align: right" title="Net revenues"&gt;311,040&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zy2eAZ9jJij4" style="text-align: right" title="Net revenues"&gt;&#160;1,839,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--EnergyMember_zuEadpGOHSNa" style="text-align: right" title="Net revenues"&gt;&#160;&#160;222,785&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--CementMember_zaipbf9wHS7e" style="text-align: right" title="Net revenues"&gt;&#160;&#160;1,430,150&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zp7w6RB5Kub3" style="text-align: right" title="Net revenues"&gt;&#160;(5,084,155)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zpyd5B3sO3dk" style="text-align: right" title="Net revenues"&gt;&#160;&#160;23,233,830&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zJrGUrPk9853" style="text-align: right" title="Net revenues"&gt;&#160;8,691,130&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_zVhpcddpZOEh" style="text-align: right" title="Net revenues"&gt;&#160;&#160;14,929,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zjsKmVS4sdCb" style="text-align: right" title="Net revenues"&gt;&#160;&#160;1,058,078&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z8lVqAOwz34d" style="text-align: right" title="Net revenues"&gt;&#160;&#160;24,678,209&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cost of sales and services (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zxpEmUZHNqE8" style="text-align: right" title="Cost of sales and services"&gt;&#160;(20,081,043)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zmb9VzwBlgLk" style="text-align: right" title="Cost of sales and services"&gt;(7,705,835)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zD0rK06IxK06" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;(220,494)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zIiGZMOG5FT" style="text-align: right" title="Cost of sales and services"&gt;(1,266,112)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zanJBJDOimZ2" style="text-align: right" title="Cost of sales and services"&gt;&#160;(146,349)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zqd7Aoqy11Va" style="text-align: right" title="Cost of sales and services"&gt;&#160;(892,900)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zuL7iSsZcpIi" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;4,475,259&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--CostOfSale_pn3n3_c20210101__20211231_zQbemZUVk5Pg" style="text-align: right" title="Cost of sales and services"&gt;&#160;(25,837,475)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross profit&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zQL0XUQ4ymXe" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;10,010,405&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zMy4D4kBrejc" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;10,337,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zJxuqLxVh99c" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;90,546&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_z9thdH4FQcVk" style="font-weight: bold; text-align: right" title="Gross profit"&gt;573,195&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zW5PlgtUeJVk" style="font-weight: bold; text-align: right" title="Gross profit"&gt;76,436&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zL3ifSV8QPGj" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;537,250&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z0YaRgkbTiFi" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;449,182&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GrossProfit_pn3n3_c20210101__20211231_z1VkSU5DMlZg" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;22,074,564&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;General and administrative expenses (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zLCyRpIz7eee" style="text-align: right" title="General and administrative expenses"&gt;(1,158,748)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zpbHtLTAVx1" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(351,371)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zZcOvq0kQdNg" style="text-align: right" title="General and administrative expenses"&gt;&#160;(33,853)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zktn19wnUFK3" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(135,091)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zD4sZ6fR5gW3" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(32,083)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zyDUkXFFJdBa" style="text-align: right" title="General and administrative expenses"&gt;&#160;(190,986)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zYaPOBa7vDwi" style="text-align: right" title="General and administrative expenses"&gt;&#160;(1,057,314)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231_z8Wgh72u1L74" style="text-align: right" title="General and administrative expenses"&gt;(2,959,446)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operating (income) expenses, net (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zaqaaP7JINif" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(405,018)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zb2OyNUBpAhe" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(287,744)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zFXAugE3QP25" style="text-align: right" title="Other operating (income) expenses, net"&gt;(8,290)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zavjeRGBN9rj" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;58,253&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zSaaNMTZwn3e" style="text-align: right" title="Other operating (income) expenses, net"&gt;41,337&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zDlut8hceR24" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(63,631)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zatKb34S8dV4" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;1,907,433&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231_zG3TWrvqqD31" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;1,242,340&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Equity in results of affiliated companies (note 10)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zuKVx8rj9Med" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;182,504&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20210101__20211231_zwwTsWeKkG7g" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;182,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Operating result before Financial Income and Taxes&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zUYq00rb5WD3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;8,446,639&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zAPN9nJ4EEzd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;9,698,436&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z16ApyqnKK02" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;48,403&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zSn8FYNh5Gh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;496,357&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zqC5jGjkItqg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;85,690&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zsBHwoTITp39" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;282,633&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zwXkatk1hcSd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;1,481,805&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231_zfM6zkJstRxh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;20,539,962&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Sales by geographic area&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Asia&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_z83zMJbrtPN4" style="text-align: right" title="Net revenues"&gt;&#160;&#160;12,627,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zZWt3zlCy7R3" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net revenues"&gt;&#160;&#160;1,058,078&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zXw3pwPWCZmh" style="text-align: right" title="Net revenues"&gt;&#160;&#160;13,685,991&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;North America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_z9sSI6q7aaC7" style="text-align: right" title="Net revenues"&gt;&#160;2,275,612&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zIQ3LgjD01Sf" style="text-align: right" title="Net revenues"&gt;&#160;2,275,612&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Latin America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zvK1ETuG65Qa" style="text-align: right" title="Net revenues"&gt;355,912&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_z1kFFPfLq8v1" style="text-align: right" title="Net revenues"&gt;&#160;355,912&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Europe&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z90GuV9xNyKe" style="text-align: right" title="Net revenues"&gt;&#160;6,059,606&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zXdFZehYYuS6" style="text-align: right" title="Net revenues"&gt;&#160;2,301,088&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zYTnVlZctjfd" style="text-align: right" title="Net revenues"&gt;&#160;8,360,694&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zRJSD7mrvSRe" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;8,691,130&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zA7SCs4fbHaj" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;14,929,001&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zZGB42usBUs7" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;1,058,078&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zf1XKFoqJ4Ag" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;24,678,209&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zTgMYa417XGf" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;21,400,318&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zvOjJCsgyD9f" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;3,114,385&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zvYSkFZWD352" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;311,040&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zDikuphTxBw8" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;1,839,307&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zq3sy2BDsFvh" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;222,785&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z1fJNpwcjFm9" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;1,430,150&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zeYVD156DGif" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(5,084,155)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zCXwArAK2Lej" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;23,233,830&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zTsVU0RG0Nv4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;30,091,448&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zmATcgw6Munf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;18,043,386&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zkev81HMMpm4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;311,040&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zB3V3Nt6uHQ5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,839,307&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_z2TZbIy5XUW4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;222,785&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_z1Hr8UNVbLej" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;1,430,150&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zDdYtrflkLP4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(4,026,077)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231_zSsyBONg5Vh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;47,912,039&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Steel&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Mining&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Logistics&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Energy&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Cement&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Corporate
    expenses/ elimination&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Port&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Railroads&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Net revenue (note 25)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zYlWPHBalmv9" style="text-align: right" title="Net revenues"&gt;&#160;&#160;16,602,895&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zGhGlt1bJWsk" style="text-align: right" title="Net revenues"&gt;&#160;&#160;12,683,231&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z801nJ1Zjl2l" style="text-align: right" title="Net revenues"&gt;256,371&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zAryLPHPkAse" style="text-align: right" title="Net revenues"&gt;&#160;1,489,647&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zA0l0cAHu1t3" style="text-align: right" title="Net revenues"&gt;&#160;&#160;172,859&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zrq3JSsDLAi7" style="text-align: right" title="Net revenues"&gt;&#160;&#160;858,192&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zVvVkTdofmae" style="text-align: right" title="Net revenues"&gt;&#160;(1,999,175)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231_zsdRLWdOOX8j" style="text-align: right" title="Net revenues"&gt;&#160;&#160;30,064,020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cost of sales and services (note 26)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zPgoBS2Chwfa" style="text-align: right" title="Cost of sales and services"&gt;&#160;(14,170,692)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zOnHjaVWfSgl" style="text-align: right" title="Cost of sales and services"&gt;(5,531,763)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zTMWyMOxuZWg" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;(187,860)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zZT3Jxj8Kh9e" style="text-align: right" title="Cost of sales and services"&gt;(1,094,130)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zRneDt2slDP9" style="text-align: right" title="Cost of sales and services"&gt;&#160;(128,227)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zzCxuwHbJIP" style="text-align: right" title="Cost of sales and services"&gt;&#160;(647,132)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zlvbNpRkurv8" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;2,634,903&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CostOfSale_pn3n3_c20200101__20201231_z479wMMdajgj" style="text-align: right" title="Cost of sales and services"&gt;&#160;(19,124,901)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross profit&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdsjR12Iwn93" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;2,432,203&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zqrEMPwLvrQa" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;7,151,468&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z1RdHsBvXxPi" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;68,511&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zebYoU5bvgg4" style="font-weight: bold; text-align: right" title="Gross profit"&gt;395,517&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zgvhwmvMayLj" style="font-weight: bold; text-align: right" title="Gross profit"&gt;44,632&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zvLjNC8tU8Li" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;211,060&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zLoAXRUybWyi" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;635,728&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GrossProfit_pn3n3_c20200101__20201231_zuJJeyQcfeH3" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;10,939,119&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;General and administrative expenses (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zKM99nyw6543" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(922,862)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zeND3zHJG7F8" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(179,806)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zn5xiSxNHWjh" style="text-align: right" title="General and administrative expenses"&gt;&#160;(21,949)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zoNgtrQWrC88" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(114,970)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_z6U7nRooWFS6" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(30,243)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zAUDhw2R37Gb" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(88,232)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z3bKaix5vgf" style="text-align: right" title="General and administrative expenses"&gt;&#160;(1,150,813)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231_zvPLCyNzwzs" style="text-align: right" title="General and administrative expenses"&gt;(2,508,875)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operating (income) expenses, net (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdYvqByDlwai" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(392,061)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zIWbYoQ2s2Mh" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(665,881)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zZxEzMRRmgj" style="text-align: right" title="Other operating (income) expenses, net"&gt;(5,420)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zznltUOypuA" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;52,569&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zTltCr0GqU3f" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(2,967)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_z4ffGIYfa6de" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(44,893)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_ze8Uip1a1OS8" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(1,728,909)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231_zF7BlIZt01vc" style="text-align: right" title="Other operating (income) expenses, net"&gt;(2,787,562)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Equity in results of affiliated companies (note 10)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zJa0hUXi3gRb" style="text-align: right" title="Equity in results of affiliated companies"&gt;71,755&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20200101__20201231_zNa3hk18XE1d" style="text-align: right" title="Equity in results of affiliated companies"&gt;71,755&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Operating result before Financial Income and Taxes&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zF3Zj3H0LI89" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;1,117,280&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zvAR6WkFakO7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;6,305,781&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z59oPASZbv41" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;41,142&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_ztkcNgWzsHj7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;333,116&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zK9WX0u4qzx3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;11,422&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_ziqg6uhdmVYj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;77,935&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zYGKMeHXb23g" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;(2,172,239)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231_zCaglMmb8dff" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;5,714,437&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Sales by geographic area&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Asia&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zZO7HhQtCu3" style="text-align: right" title="Net revenues"&gt;&#160;7,461,791&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zPPcOOK7pTt8" style="text-align: right" title="Net revenues"&gt;&#160;&#160;1,144,614&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zmhJsMNhZihc" style="text-align: right" title="Net revenues"&gt;&#160;8,606,405&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;North America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_ztpcHdGg1lZg" style="text-align: right" title="Net revenues"&gt;922,299&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zrSu4v1jAUS7" style="text-align: right" title="Net revenues"&gt;&#160;922,299&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Latin America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zSio6oUIc29g" style="text-align: right" title="Net revenues"&gt;327,900&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zyKWWYWWQQ4f" style="text-align: right" title="Net revenues"&gt;&#160;&#160;995&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zPWcEKOzZwab" style="text-align: right" title="Net revenues"&gt;&#160;328,895&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Europe&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z4G9X26MIX0i" style="text-align: right" title="Net revenues"&gt;&#160;3,627,011&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z0XaaEafoudj" style="text-align: right" title="Net revenues"&gt;&#160;3,688,851&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zm0Ls7BH4Rqe" style="text-align: right" title="Net revenues"&gt;&#160;7,315,862&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zPsY9v1ADfWe" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;4,346&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zWlLIR3RGYeb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;4,346&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zK50NEDTTQ1i" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;4,881,556&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z5HAL25lmQM2" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;11,150,642&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zSp7CKMDmgSc" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;995&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zBQGbFQrm1L8" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;1,144,614&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zJ8bTpxdTJq1" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;17,177,807&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zr3Y13VtauQ9" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;11,721,339&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zx6InHFxlFb1" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,532,589&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zwXNzawZ8M32" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;256,371&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z3tvCdsRE0uc" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;1,489,647&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zIp12lJJiBta" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;172,859&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zjuNpwLP4MDi" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;857,197&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zD0JFJxV3L4" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(3,143,789)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zsqPbdnDtXn3" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;12,886,213&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdu0hvIKHtBl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;16,602,895&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zqafJRRpuhmg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;12,683,231&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zQQwV1VN1R9f" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;256,371&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zggI25pguFu9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,489,647&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_z30FRlATHlMj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;172,859&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_z2gzeFh0JVP8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;858,192&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z9otIDeXDXve" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(1,999,175)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231_zsIvCOXQ1Hh9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;30,064,020&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zXvEmLireOo" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;An operating segment is a component of the Group
committed to the business activities, from which it can earn revenue and incur expenses, including income and expenses related to transactions
with any other components of the Group. All results of&#x202f;operating segments are regularly reviewed by CSN&#x2019;s Executive Board
to make decisions about the resources to be allocated to the segment and to evaluate its performance, and for which different financial
information is available.&lt;/p&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory>
    <ifrs-full:PercentageOfVotingEquityInterestsAcquired
      contextRef="AsOf2022-12-31_custom_MineriosNacionalMember"
      decimals="INF"
      unitRef="Pure">1</ifrs-full:PercentageOfVotingEquityInterestsAcquired>
    <sid:SummaryOfConsolidatedSegmentResultsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfConsolidatedSegmentResultsTableTextBlock_pn3n3_zVz6RI5Xpskl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B5_zByS6fKEs64a" style="display: none"&gt;Schedule
of consolidated results&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;P&amp;amp;L&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Steel&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Mining&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt; text-align: center"&gt;Logistics&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Energy&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Cement&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Corporate
    expenses/ elimination&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Port&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Railroads&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Net revenues&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zuvbnAvpTGAe" style="text-align: right" title="Net revenues"&gt;&#160;&#160;20,588,235&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_znhhAYs1UA0h" style="text-align: right" title="Net revenues"&gt;&#160;1,700,051&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zUuFWWY8ATz9" style="text-align: right" title="Net revenues"&gt;307,999&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zVE12qbcnogd" style="text-align: right" title="Net revenues"&gt;&#160;2,311,754&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--EnergyMember_znE3fiyVVsbf" style="text-align: right" title="Net revenues"&gt;&#160;&#160;293,035&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--CementMember_zjySOlX9stSe" style="text-align: right" title="Net revenues"&gt;&#160;&#160;2,819,551&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zUi800CTxmNf" style="text-align: right" title="Net revenues"&gt;&#160;(4,063,084)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zCvGTWGgTPUb" style="text-align: right" title="Net revenues"&gt;&#160;&#160;23,957,541&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_z1kquJEC7CTh" style="text-align: right" title="Net revenues"&gt;&#160;8,752,776&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_zbq0Dd0FH0Hj" style="text-align: right" title="Net revenues"&gt;&#160;&#160;10,825,080&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zpBjohCThZSa" style="text-align: right" title="Net revenues"&gt;&#160;&#160;826,723&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6SBExoOWUY7" style="text-align: right" title="Net revenues"&gt;&#160;&#160;20,404,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cost of sales and services (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zlk8o7ubH9ue" style="text-align: right" title="Cost of sales and services"&gt;&#160;(23,256,319)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zi7duP7ixkR4" style="text-align: right" title="Cost of sales and services"&gt;(7,105,424)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zoth7VoCOHxc" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;(220,491)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zuvrwgpH5ZE8" style="text-align: right" title="Cost of sales and services"&gt;(1,507,028)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zJTWvfBCcVh7" style="text-align: right" title="Cost of sales and services"&gt;&#160;(287,340)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_z7ad37BBSpY4" style="text-align: right" title="Cost of sales and services"&gt;&#160;(1,974,415)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zPT2aHvWqmog" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;3,297,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--CostOfSale_pn3n3_c20220101__20221231_zErBjK8T1wRd" style="text-align: right" title="Cost of sales and services"&gt;&#160;(31,054,016)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross profit&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zfCb0Hwqayka" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;6,084,692&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zy8830ISebu2" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;5,419,707&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z4TuFq6L3rsc" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;87,508&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zMkybAVmulij" style="font-weight: bold; text-align: right" title="Gross profit"&gt;804,726&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zjDWkSjqVhYa" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;5,695&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zuY4RI02q0of" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;845,136&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z374nAysdeFf" style="font-weight: bold; text-align: right" title="Gross profit"&gt;60,640&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GrossProfit_pn3n3_c20220101__20221231_z6bAmStywJA6" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;13,308,104&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;General and administrative expenses (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zQzP6WNiFcza" style="text-align: right" title="General and administrative expenses"&gt;(1,314,352)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z4PwHrKNd49f" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(352,152)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zEeq6pBPU0f1" style="text-align: right" title="General and administrative expenses"&gt;&#160;(32,976)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zYMMohhFreE6" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(153,294)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zNj5D5iGldcf" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(43,786)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zox0r4pYOx9d" style="text-align: right" title="General and administrative expenses"&gt;&#160;(386,230)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zY7HqTnQuqpg" style="text-align: right" title="General and administrative expenses"&gt;&#160;(967,147)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231_zmLSy9lma2zi" style="text-align: right" title="General and administrative expenses"&gt;(3,249,937)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operating (income) expenses, net (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zD9derEWOiNf" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(777,976)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zRYM8XDTBXVb" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(449,871)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zo88420ipXH7" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(14,353)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zFBiZjKsLCQb" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;33,927&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zPdP0TuftOp5" style="text-align: right" title="Other operating (income) expenses, net"&gt;39,376&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zklda41aYqxe" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(105,018)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zGZ9FtP4Tajf" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(1,380,707)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231_zSI2zU1OZRB3" style="text-align: right" title="Other operating (income) expenses, net"&gt;(2,654,622)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Equity in results of affiliated companies (note 10)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zgY41y7jgmI6" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;237,917&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20220101__20221231_z9lzJYKBpTE2" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;237,917&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Operating result before Financial Income and Taxes&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zc8vozwJZrO2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;3,992,364&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z4asvMYik3Y" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;4,617,684&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zRdBhoiJcuOj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;40,179&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zwCVRzz7c2Nd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;685,359&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zWjn8qHEjLT1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;1,285&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zV7uX6ojwDu8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;353,888&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zUzYdWejaA41" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;(2,049,297)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231_zClup82qsbx7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;7,641,462&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Sales by geographic area&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Asia&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zek6p2zQtBd6" style="text-align: right" title="Net revenues"&gt;&#160;9,514,509&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zNdElIAlx474" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net revenues"&gt;&#160;&#160;826,723&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zzH1eOk3xJW8" style="text-align: right" title="Net revenues"&gt;&#160;&#160;10,341,232&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;North America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zdNvvzemWuNk" style="text-align: right" title="Net revenues"&gt;&#160;2,018,046&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zLcGJ6Oxpr15" style="text-align: right" title="Net revenues"&gt;&#160;2,018,046&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Latin America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zX8clYTjqOja" style="text-align: right" title="Net revenues"&gt;382,128&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zmQvgZjaCqda" style="text-align: right" title="Net revenues"&gt;&#160;382,128&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Europe&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zbSRsnLpgi89" style="text-align: right" title="Net revenues"&gt;&#160;6,351,536&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zOoifH0P5iX6" style="text-align: right" title="Net revenues"&gt;&#160;1,310,571&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zOEqYI5WXfRb" style="text-align: right" title="Net revenues"&gt;&#160;7,662,107&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--OthersMember_z9e8J3OA9cTb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;1,066&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zDTBuchpsTAi" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;1,066&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z5HGeEpzROhg" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;8,752,776&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zmnJeEJCLuyf" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;10,825,080&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6dzAvTBv7Xa" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;826,723&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6Vn6cQHndl5" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;20,404,579&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zQGMoVvgsQAk" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;20,588,235&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zBPdG7Dv5zY4" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,700,051&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zhUvyZ4g4oX" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;307,999&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z1xQxQbQ9GJf" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;2,311,754&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zctCSjpBrnxf" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;293,035&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zC8iO63nYUH8" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;2,819,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zavPWBH9r2ec" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(4,063,084)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zl2Ap2pJYYt5" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;23,957,541&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zpXTKdQcYGZ8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;29,341,011&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z0IuSAYXZcB5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;12,525,131&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z1P2lLyQoTT4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;307,999&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zAFV4Qgx3qJi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;2,311,754&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zyaDIrKaQEa3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;293,035&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zDy49heBkqYh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;2,819,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_znBCRhHhORG1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(3,236,361)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231_z8ASwqLJ8D56" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;44,362,120&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;P&amp;amp;L&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Steel&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Mining&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt; text-align: center"&gt;Logistics&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Energy&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Cement&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Corporate
    expenses/ elimination&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Port&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Railroads&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Net revenues&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zVrNEBH8qGqj" style="text-align: right" title="Net revenues"&gt;&#160;&#160;21,400,318&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_z7rb9ljm5D9l" style="text-align: right" title="Net revenues"&gt;&#160;3,114,385&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zr1dGikL4GFi" style="text-align: right" title="Net revenues"&gt;311,040&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zy2eAZ9jJij4" style="text-align: right" title="Net revenues"&gt;&#160;1,839,307&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--EnergyMember_zuEadpGOHSNa" style="text-align: right" title="Net revenues"&gt;&#160;&#160;222,785&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--CementMember_zaipbf9wHS7e" style="text-align: right" title="Net revenues"&gt;&#160;&#160;1,430,150&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zp7w6RB5Kub3" style="text-align: right" title="Net revenues"&gt;&#160;(5,084,155)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zpyd5B3sO3dk" style="text-align: right" title="Net revenues"&gt;&#160;&#160;23,233,830&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 15px; text-align: left"&gt;Foreign market&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zJrGUrPk9853" style="text-align: right" title="Net revenues"&gt;&#160;8,691,130&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_zVhpcddpZOEh" style="text-align: right" title="Net revenues"&gt;&#160;&#160;14,929,001&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zjsKmVS4sdCb" style="text-align: right" title="Net revenues"&gt;&#160;&#160;1,058,078&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z8lVqAOwz34d" style="text-align: right" title="Net revenues"&gt;&#160;&#160;24,678,209&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cost of sales and services (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zxpEmUZHNqE8" style="text-align: right" title="Cost of sales and services"&gt;&#160;(20,081,043)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zmb9VzwBlgLk" style="text-align: right" title="Cost of sales and services"&gt;(7,705,835)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zD0rK06IxK06" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;(220,494)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zIiGZMOG5FT" style="text-align: right" title="Cost of sales and services"&gt;(1,266,112)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zanJBJDOimZ2" style="text-align: right" title="Cost of sales and services"&gt;&#160;(146,349)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zqd7Aoqy11Va" style="text-align: right" title="Cost of sales and services"&gt;&#160;(892,900)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zuL7iSsZcpIi" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;4,475,259&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--CostOfSale_pn3n3_c20210101__20211231_zQbemZUVk5Pg" style="text-align: right" title="Cost of sales and services"&gt;&#160;(25,837,475)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross profit&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zQL0XUQ4ymXe" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;10,010,405&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zMy4D4kBrejc" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;10,337,551&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zJxuqLxVh99c" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;90,546&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_z9thdH4FQcVk" style="font-weight: bold; text-align: right" title="Gross profit"&gt;573,195&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zW5PlgtUeJVk" style="font-weight: bold; text-align: right" title="Gross profit"&gt;76,436&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zL3ifSV8QPGj" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;537,250&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z0YaRgkbTiFi" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;449,182&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GrossProfit_pn3n3_c20210101__20211231_z1VkSU5DMlZg" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;22,074,564&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;General and administrative expenses (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zLCyRpIz7eee" style="text-align: right" title="General and administrative expenses"&gt;(1,158,748)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zpbHtLTAVx1" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(351,371)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zZcOvq0kQdNg" style="text-align: right" title="General and administrative expenses"&gt;&#160;(33,853)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zktn19wnUFK3" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(135,091)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zD4sZ6fR5gW3" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(32,083)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zyDUkXFFJdBa" style="text-align: right" title="General and administrative expenses"&gt;&#160;(190,986)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zYaPOBa7vDwi" style="text-align: right" title="General and administrative expenses"&gt;&#160;(1,057,314)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231_z8Wgh72u1L74" style="text-align: right" title="General and administrative expenses"&gt;(2,959,446)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operating (income) expenses, net (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zaqaaP7JINif" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(405,018)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zb2OyNUBpAhe" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(287,744)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zFXAugE3QP25" style="text-align: right" title="Other operating (income) expenses, net"&gt;(8,290)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zavjeRGBN9rj" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;58,253&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zSaaNMTZwn3e" style="text-align: right" title="Other operating (income) expenses, net"&gt;41,337&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zDlut8hceR24" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(63,631)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zatKb34S8dV4" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;1,907,433&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231_zG3TWrvqqD31" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;1,242,340&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Equity in results of affiliated companies (note 10)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zuKVx8rj9Med" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;&#160;182,504&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20210101__20211231_zwwTsWeKkG7g" style="text-align: right" title="Equity in results of affiliated companies"&gt;&#160;182,504&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Operating result before Financial Income and Taxes&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zUYq00rb5WD3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;8,446,639&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zAPN9nJ4EEzd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;9,698,436&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z16ApyqnKK02" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;48,403&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zSn8FYNh5Gh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;496,357&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zqC5jGjkItqg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;85,690&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zsBHwoTITp39" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;282,633&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zwXkatk1hcSd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;1,481,805&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231_zfM6zkJstRxh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;20,539,962&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Sales by geographic area&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Asia&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_z83zMJbrtPN4" style="text-align: right" title="Net revenues"&gt;&#160;&#160;12,627,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zZWt3zlCy7R3" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net revenues"&gt;&#160;&#160;1,058,078&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zXw3pwPWCZmh" style="text-align: right" title="Net revenues"&gt;&#160;&#160;13,685,991&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;North America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_z9sSI6q7aaC7" style="text-align: right" title="Net revenues"&gt;&#160;2,275,612&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zIQ3LgjD01Sf" style="text-align: right" title="Net revenues"&gt;&#160;2,275,612&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Latin America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zvK1ETuG65Qa" style="text-align: right" title="Net revenues"&gt;355,912&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_z1kFFPfLq8v1" style="text-align: right" title="Net revenues"&gt;&#160;355,912&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Europe&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z90GuV9xNyKe" style="text-align: right" title="Net revenues"&gt;&#160;6,059,606&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zXdFZehYYuS6" style="text-align: right" title="Net revenues"&gt;&#160;2,301,088&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zYTnVlZctjfd" style="text-align: right" title="Net revenues"&gt;&#160;8,360,694&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zRJSD7mrvSRe" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;8,691,130&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zA7SCs4fbHaj" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;14,929,001&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zZGB42usBUs7" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;1,058,078&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zf1XKFoqJ4Ag" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;24,678,209&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zTgMYa417XGf" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;21,400,318&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zvOjJCsgyD9f" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;3,114,385&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zvYSkFZWD352" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;311,040&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zDikuphTxBw8" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;1,839,307&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zq3sy2BDsFvh" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;222,785&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z1fJNpwcjFm9" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;1,430,150&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zeYVD156DGif" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(5,084,155)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zCXwArAK2Lej" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;23,233,830&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zTsVU0RG0Nv4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;30,091,448&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zmATcgw6Munf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;18,043,386&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zkev81HMMpm4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;311,040&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zB3V3Nt6uHQ5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,839,307&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_z2TZbIy5XUW4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;222,785&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_z1Hr8UNVbLej" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;1,430,150&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zDdYtrflkLP4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(4,026,077)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231_zSsyBONg5Vh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;47,912,039&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 31%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Steel&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Mining&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Logistics&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Energy&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Cement&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;Corporate
    expenses/ elimination&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Port&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Railroads&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Net revenue (note 25)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zYlWPHBalmv9" style="text-align: right" title="Net revenues"&gt;&#160;&#160;16,602,895&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zGhGlt1bJWsk" style="text-align: right" title="Net revenues"&gt;&#160;&#160;12,683,231&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z801nJ1Zjl2l" style="text-align: right" title="Net revenues"&gt;256,371&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zAryLPHPkAse" style="text-align: right" title="Net revenues"&gt;&#160;1,489,647&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zA0l0cAHu1t3" style="text-align: right" title="Net revenues"&gt;&#160;&#160;172,859&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zrq3JSsDLAi7" style="text-align: right" title="Net revenues"&gt;&#160;&#160;858,192&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zVvVkTdofmae" style="text-align: right" title="Net revenues"&gt;&#160;(1,999,175)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231_zsdRLWdOOX8j" style="text-align: right" title="Net revenues"&gt;&#160;&#160;30,064,020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Cost of sales and services (note 26)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zPgoBS2Chwfa" style="text-align: right" title="Cost of sales and services"&gt;&#160;(14,170,692)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zOnHjaVWfSgl" style="text-align: right" title="Cost of sales and services"&gt;(5,531,763)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zTMWyMOxuZWg" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;(187,860)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zZT3Jxj8Kh9e" style="text-align: right" title="Cost of sales and services"&gt;(1,094,130)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zRneDt2slDP9" style="text-align: right" title="Cost of sales and services"&gt;&#160;(128,227)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zzCxuwHbJIP" style="text-align: right" title="Cost of sales and services"&gt;&#160;(647,132)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zlvbNpRkurv8" style="text-align: right" title="Cost of sales and services"&gt;&#160;&#160;2,634,903&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--CostOfSale_pn3n3_c20200101__20201231_z479wMMdajgj" style="text-align: right" title="Cost of sales and services"&gt;&#160;(19,124,901)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Gross profit&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdsjR12Iwn93" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;2,432,203&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zqrEMPwLvrQa" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;7,151,468&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z1RdHsBvXxPi" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;68,511&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zebYoU5bvgg4" style="font-weight: bold; text-align: right" title="Gross profit"&gt;395,517&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zgvhwmvMayLj" style="font-weight: bold; text-align: right" title="Gross profit"&gt;44,632&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zvLjNC8tU8Li" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;211,060&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zLoAXRUybWyi" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;635,728&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GrossProfit_pn3n3_c20200101__20201231_zuJJeyQcfeH3" style="font-weight: bold; text-align: right" title="Gross profit"&gt;&#160;&#160;10,939,119&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;General and administrative expenses (note 26)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zKM99nyw6543" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(922,862)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zeND3zHJG7F8" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(179,806)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zn5xiSxNHWjh" style="text-align: right" title="General and administrative expenses"&gt;&#160;(21,949)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zoNgtrQWrC88" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(114,970)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_z6U7nRooWFS6" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(30,243)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zAUDhw2R37Gb" style="text-align: right" title="General and administrative expenses"&gt;&#160;&#160;(88,232)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z3bKaix5vgf" style="text-align: right" title="General and administrative expenses"&gt;&#160;(1,150,813)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231_zvPLCyNzwzs" style="text-align: right" title="General and administrative expenses"&gt;(2,508,875)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Other operating (income) expenses, net (note 27)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdYvqByDlwai" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(392,061)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zIWbYoQ2s2Mh" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(665,881)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zZxEzMRRmgj" style="text-align: right" title="Other operating (income) expenses, net"&gt;(5,420)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zznltUOypuA" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;52,569&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zTltCr0GqU3f" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(2,967)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_z4ffGIYfa6de" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;&#160;(44,893)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_ze8Uip1a1OS8" style="text-align: right" title="Other operating (income) expenses, net"&gt;&#160;(1,728,909)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231_zF7BlIZt01vc" style="text-align: right" title="Other operating (income) expenses, net"&gt;(2,787,562)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Equity in results of affiliated companies (note 10)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zJa0hUXi3gRb" style="text-align: right" title="Equity in results of affiliated companies"&gt;71,755&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20200101__20201231_zNa3hk18XE1d" style="text-align: right" title="Equity in results of affiliated companies"&gt;71,755&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Operating result before Financial Income and Taxes&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zF3Zj3H0LI89" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;1,117,280&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zvAR6WkFakO7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;6,305,781&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z59oPASZbv41" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;41,142&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_ztkcNgWzsHj7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;333,116&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zK9WX0u4qzx3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;11,422&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_ziqg6uhdmVYj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;77,935&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zYGKMeHXb23g" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;(2,172,239)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231_zCaglMmb8dff" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;5,714,437&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Sales by geographic area&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Asia&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zZO7HhQtCu3" style="text-align: right" title="Net revenues"&gt;&#160;7,461,791&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zPPcOOK7pTt8" style="text-align: right" title="Net revenues"&gt;&#160;&#160;1,144,614&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zmhJsMNhZihc" style="text-align: right" title="Net revenues"&gt;&#160;8,606,405&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;North America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_ztpcHdGg1lZg" style="text-align: right" title="Net revenues"&gt;922,299&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zrSu4v1jAUS7" style="text-align: right" title="Net revenues"&gt;&#160;922,299&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Latin America&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zSio6oUIc29g" style="text-align: right" title="Net revenues"&gt;327,900&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zyKWWYWWQQ4f" style="text-align: right" title="Net revenues"&gt;&#160;&#160;995&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zPWcEKOzZwab" style="text-align: right" title="Net revenues"&gt;&#160;328,895&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Europe&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z4G9X26MIX0i" style="text-align: right" title="Net revenues"&gt;&#160;3,627,011&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z0XaaEafoudj" style="text-align: right" title="Net revenues"&gt;&#160;3,688,851&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zm0Ls7BH4Rqe" style="text-align: right" title="Net revenues"&gt;&#160;7,315,862&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Others&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zPsY9v1ADfWe" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;4,346&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zWlLIR3RGYeb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"&gt;&#160;4,346&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Foreign market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zK50NEDTTQ1i" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;4,881,556&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z5HAL25lmQM2" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;11,150,642&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zSp7CKMDmgSc" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;995&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zBQGbFQrm1L8" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;1,144,614&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zJ8bTpxdTJq1" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;17,177,807&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Domestic market&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zr3Y13VtauQ9" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;11,721,339&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zx6InHFxlFb1" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,532,589&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zwXNzawZ8M32" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;256,371&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z3tvCdsRE0uc" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;1,489,647&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zIp12lJJiBta" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;172,859&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zjuNpwLP4MDi" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"&gt;&#160;&#160;857,197&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zD0JFJxV3L4" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(3,143,789)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zsqPbdnDtXn3" style="font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;12,886,213&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdu0hvIKHtBl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;16,602,895&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zqafJRRpuhmg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;12,683,231&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zQQwV1VN1R9f" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;256,371&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zggI25pguFu9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;1,489,647&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_z30FRlATHlMj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;172,859&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_z2gzeFh0JVP8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;858,192&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z9otIDeXDXve" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;(1,999,175)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231_zsIvCOXQ1Hh9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"&gt;&#160;&#160;30,064,020&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfConsolidatedSegmentResultsTableTextBlock>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">20588235000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">1700051000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">307999000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">2311754000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">293035000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_CementMember"
      decimals="-3"
      unitRef="BRL">2819551000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-4063084000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">23957541000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">8752776000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">10825080000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">826723000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">20404579000</ifrs-full:Revenue>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-23256319000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_custom_MiningMember203103609"
      decimals="-3"
      unitRef="BRL">-7105424000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-220491000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">-1507028000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-287340000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_custom_CementMember203103765"
      decimals="-3"
      unitRef="BRL">-1974415000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">3297001000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-31054016000</sid:CostOfSale>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">6084692000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_MiningMember203103609"
      decimals="-3"
      unitRef="BRL">5419707000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">87508000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">804726000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">5695000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_custom_CementMember203103765"
      decimals="-3"
      unitRef="BRL">845136000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">60640000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">13308104000</ifrs-full:GrossProfit>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-1314352000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_MiningMember203103609"
      decimals="-3"
      unitRef="BRL">-352152000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-32976000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">-153294000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-43786000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_custom_CementMember203103765"
      decimals="-3"
      unitRef="BRL">-386230000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-967147000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-3249937000</ifrs-full:GeneralAndAdministrativeExpense>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-777976000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_MiningMember203103609"
      decimals="-3"
      unitRef="BRL">-449871000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-14353000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">33927000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">39376000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_custom_CementMember203103765"
      decimals="-3"
      unitRef="BRL">-105018000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-1380707000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-2654622000</sid:OtherOperatingIncomeExpensesNet>
    <sid:EquityInResultsOfAffiliatedCompanies1
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">237917000</sid:EquityInResultsOfAffiliatedCompanies1>
    <sid:EquityInResultsOfAffiliatedCompanies1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">237917000</sid:EquityInResultsOfAffiliatedCompanies1>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">3992364000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_MiningMember203103609"
      decimals="-3"
      unitRef="BRL">4617684000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">40179000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">685359000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">1285000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_CementMember203103765"
      decimals="-3"
      unitRef="BRL">353888000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-2049297000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">7641462000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_MiningMember_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">9514509000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">826723000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">10341232000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SteelMember_srt_NorthAmericaMember"
      decimals="-3"
      unitRef="BRL">2018046000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_srt_NorthAmericaMember"
      decimals="-3"
      unitRef="BRL">2018046000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SteelMember_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">382128000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">382128000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SteelMember_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">6351536000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_MiningMember_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">1310571000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">7662107000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SteelMember_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">1066000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_OthersMember203104656"
      decimals="-3"
      unitRef="BRL">1066000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">8752776000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">10825080000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">826723000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">20404579000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">20588235000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">1700051000</ifrs-full:Revenue>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">307999000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">2311754000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">293035000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_custom_CementMember"
      decimals="-3"
      unitRef="BRL">2819551000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-4063084000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">23957541000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">29341011000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_MiningMember203103609"
      decimals="-3"
      unitRef="BRL">12525131000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">307999000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">2311754000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">293035000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_CementMember203103765"
      decimals="-3"
      unitRef="BRL">2819551000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-3236361000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">44362120000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">21400318000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">3114385000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">311040000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">1839307000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">222785000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_CementMember"
      decimals="-3"
      unitRef="BRL">1430150000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-5084155000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">23233830000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">8691130000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">14929001000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">1058078000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">24678209000</ifrs-full:Revenue>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-20081043000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">-7705835000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-220494000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">-1266112000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-146349000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">-892900000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">4475259000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-25837475000</sid:CostOfSale>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">10010405000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">10337551000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">90546000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">573195000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">76436000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">537250000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">449182000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">22074564000</ifrs-full:GrossProfit>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-1158748000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">-351371000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-33853000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">-135091000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-32083000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">-190986000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-1057314000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-2959446000</ifrs-full:GeneralAndAdministrativeExpense>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-405018000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">-287744000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-8290000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">58253000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">41337000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">-63631000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">1907433000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1242340000</sid:OtherOperatingIncomeExpensesNet>
    <sid:EquityInResultsOfAffiliatedCompanies1
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">182504000</sid:EquityInResultsOfAffiliatedCompanies1>
    <sid:EquityInResultsOfAffiliatedCompanies1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">182504000</sid:EquityInResultsOfAffiliatedCompanies1>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">8446639000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">9698436000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">48403000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">496357000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">85690000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">282633000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">1481805000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">20539962000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_MiningMember_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">12627913000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">1058078000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">13685991000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_SteelMember_srt_NorthAmericaMember"
      decimals="-3"
      unitRef="BRL">2275612000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_srt_NorthAmericaMember"
      decimals="-3"
      unitRef="BRL">2275612000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_SteelMember_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">355912000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">355912000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_SteelMember_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">6059606000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_MiningMember_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">2301088000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">8360694000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">8691130000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">14929001000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">1058078000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">24678209000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">21400318000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">3114385000</ifrs-full:Revenue>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">311040000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">1839307000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">222785000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_custom_CementMember"
      decimals="-3"
      unitRef="BRL">1430150000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-5084155000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">23233830000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">30091448000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">18043386000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">311040000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">1839307000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">222785000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">1430150000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-4026077000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">47912039000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">16602895000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">12683231000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">256371000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">1489647000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">172859000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">858192000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-1999175000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">30064020000</ifrs-full:Revenue>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-14170692000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">-5531763000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-187860000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">-1094130000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-128227000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">-647132000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">2634903000</sid:CostOfSale>
    <sid:CostOfSale
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-19124901000</sid:CostOfSale>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">2432203000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">7151468000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">68511000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">395517000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">44632000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">211060000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">635728000</ifrs-full:GrossProfit>
    <ifrs-full:GrossProfit
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">10939119000</ifrs-full:GrossProfit>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-922862000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">-179806000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-21949000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">-114970000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-30243000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">-88232000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-1150813000</ifrs-full:GeneralAndAdministrativeExpense>
    <ifrs-full:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2508875000</ifrs-full:GeneralAndAdministrativeExpense>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">-392061000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">-665881000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">-5420000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">52569000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">-2967000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">-44893000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-1728909000</sid:OtherOperatingIncomeExpensesNet>
    <sid:OtherOperatingIncomeExpensesNet
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2787562000</sid:OtherOperatingIncomeExpensesNet>
    <sid:EquityInResultsOfAffiliatedCompanies1
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">71755000</sid:EquityInResultsOfAffiliatedCompanies1>
    <sid:EquityInResultsOfAffiliatedCompanies1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">71755000</sid:EquityInResultsOfAffiliatedCompanies1>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">1117280000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">6305781000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">41142000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">333116000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">11422000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">77935000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-2172239000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">5714437000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_MiningMember_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">7461791000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">1144614000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_srt_AsiaMember"
      decimals="-3"
      unitRef="BRL">8606405000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember_srt_NorthAmericaMember"
      decimals="-3"
      unitRef="BRL">922299000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_srt_NorthAmericaMember"
      decimals="-3"
      unitRef="BRL">922299000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">327900000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_CementMember_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">995000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_srt_LatinAmericaMember"
      decimals="-3"
      unitRef="BRL">328895000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">3627011000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_MiningMember_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">3688851000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_srt_EuropeMember"
      decimals="-3"
      unitRef="BRL">7315862000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">4346000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_OthersMember"
      decimals="-3"
      unitRef="BRL">4346000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">4881556000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_MiningMember_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">11150642000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_CementMember_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">995000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">1144614000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_ForeignMarketMember"
      decimals="-3"
      unitRef="BRL">17177807000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">11721339000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_MiningMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">1532589000</ifrs-full:Revenue>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">256371000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">1489647000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_EnergyMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">172859000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities
      contextRef="From2020-01-012020-12-31_custom_CementMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">857197000</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">-3143789000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_DomesticMarketMember"
      decimals="-3"
      unitRef="BRL">12886213000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SteelMember"
      decimals="-3"
      unitRef="BRL">16602895000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_MiningMember"
      decimals="-3"
      unitRef="BRL">12683231000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_PortMember"
      decimals="-3"
      unitRef="BRL">256371000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_LogisticsMember_custom_RailroadsMember"
      decimals="-3"
      unitRef="BRL">1489647000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_EnergyMember"
      decimals="-3"
      unitRef="BRL">172859000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_CementMember"
      decimals="-3"
      unitRef="BRL">858192000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_ifrs-full_EliminationOfIntersegmentAmountsMember"
      decimals="-3"
      unitRef="BRL">-1999175000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">30064020000</ifrs-full:Revenue>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_806_eifrs-full--DisclosureOfEmployeeBenefitsExplanatory_zHVOuBrOe0k3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;30.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_821_zxbtfILidRJh"&gt;EMPLOYEE BENEFITS&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The pension plans granted cover substantially all
employees. The plans are managed by Caixa Beneficente dos Empregados de CSN (&#x201c;CBS&#x201d;), a private, non-profit pension fund established
in July 1960.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Until December 1995, CBS Previd&#xea;ncia managed
two defined benefit plans based on years of service, salary and social security benefits. On December 27, 1995, the then Supplementary
Pension Secretariat (&#x201c;SPC&#x201d;) approved the implementation of a new benefit plan, effective as of that date, called the Supplementary
Benefit Mixed Plan (&#x201c;Mixed Plan&#x201d;), structured under the form of a variable contribution plan, which has been closed to new
members since September 2013. As of that date, all new employees must join the CBSPrev Plan, structured in the form of defined contribution,
also created in September 2013.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The CBS guarantee funds are mainly invested in
repo operations (backed by federal government bonds), federal government bonds indexed to inflation, stocks, loans and real estate. As
of December 31, 2022 and 2021, CBS held &lt;span id="xdx_904_ecustom--NumberOfSharesHeld_iI_pid_c20221231_zeljPgo62C8b" title="Number of shares held"&gt;&lt;span id="xdx_90E_ecustom--NumberOfSharesHeld_iI_pid_c20211231_zhsMCzkRZy4j" title="Number of shares held"&gt;3,486,252&lt;/span&gt;&lt;/span&gt; CSN common shares. The entity&#x2019;s total guarantee resources totaled R$&lt;span id="xdx_904_ecustom--PlanAssetsValue_iI_pn8n9_c20221231_zTIQWqpCHdyi" title="Plan assets value"&gt;5.9&lt;/span&gt; billion
as of December 31, 2022 (R$&lt;span id="xdx_902_ecustom--PlanAssetsValue_iI_pn8n9_c20211231_zoO492MMh6Kf" title="Plan assets value"&gt;5.8&lt;/span&gt; billion as of December 31, 2021). CBS fund managers seek to combine plan assets with long-term benefit
obligations to be paid. Pension funds in Brazil are subject to certain restrictions related to their ability to invest in foreign assets
and, consequently, these funds invest primarily in securities in Brazil.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Guarantee Funds are considered to be the available
and investment assets of the Benefit Plans, not including the amounts of debts contracted with sponsors.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For defined benefit plans, called &#x201c;35% of
Average Salary&#x201d; and &#x201c;Supplementary Average Salary Plan&#x201d;, the Company maintains a financial guarantee with CBS Previd&#xea;ncia,
the entity that manages the aforementioned plans, in order to maintain the financial and actuarial balance, should any future actuarial
loss or actuarial gain occur.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_900_ecustom--DescriptionOfPensionFundMarket_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--DefinedBenefitPlanMember" title="Description of pension fund market"&gt;In compliance with current legislation, specific
to the pension fund market, for the last 4 years ended (2019, 2020, 2021 and 2022), there was no need to pay installments by CSN, since
the benefit plans presented actuarial gains in the year.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In August 2022, CSN Cimentos Brasil S.A. (formerly
LafargeHolcim) was acquired and, consequently, Plano Mau&#xe1; Prev was introduced in the Group.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;CSN Cimentos Brasil also sponsors the Mau&#xe1;
Prev Retirement Plan for its employees. This is the plan that LafargeHolcim in Brazil made available to all its employees as of December
1, 2016. Until 2009, Lafarge Brasil S.A. sponsored two plans, a defined contribution plan and a defined benefit plan. On July 1, 2009,
the plans were merged, remaining only one variable contribution plan, with the exception of the acquired right of those who had already
completed the eligibility of the defined benefit rules. The following tables present a summary of the components of the net defined benefit
expense of Mau&#xe1; Prev recognized in the income statement, as well as the capitalization status and amounts subject to recognition
in the balance sheet as at December 31, 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Description of pension plans&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Plan of 35% of the average salary&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;This plan started on February 1, 1966 and is a
defined benefit plan, the purpose of which is to pay retirement benefits (length of service, special, disability or old age) for life,
equivalent to &lt;span id="xdx_900_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember_zHrwyiIEkpF2" title="Actuarial assumption of expected rates of salary increases"&gt;35&lt;/span&gt;% of the adjusted average of the last &lt;span id="xdx_900_ecustom--ParticipantsSalaryTerm_dtM_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_zjGH4iP1WV16" title="Participants salary term"&gt;12&lt;/span&gt; salaries of the participant. The plan also guarantees the payment of sickness
benefit to the participant retired by the Official Social Security and also guarantees the payment of savings, death, and monetary assistance.
This plan was discontinued on October 31, 1977 when the plan to supplement the average salary came into effect.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Average salary supplementation plan&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;This plan started on November 1, 1977 and is a
defined benefit plan. Its objective is to complement the difference between the corrected average of the last &lt;span id="xdx_904_ecustom--ParticipantsSalaryTerm_dtM_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember_zyQBfL3rQBil" title="Participants salary term"&gt;12&lt;/span&gt; salaries of the participant
and the benefit of the Official Social Security for retirements, also for life. As with the 35% plan, there is coverage for sickness benefit,
death benefit and pension benefits. This plan was discontinued on December 26, 1995, with the creation of the mixed supplementary benefit
plan.&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Mixed supplementary benefit plan&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Started on December 27, 1995, it is a variable
contribution plan. In addition to the programmed retirement benefit, payment of risk benefits (active pension, disability and sickness/accident
benefits) is also provided. In this plan, the retirement benefit is calculated based on what has been accumulated by the monthly contributions
of the participants and the sponsors, as well as the option of each participant in the form of receiving the same, which can be for life
(with or without continuity of pension for death) or by a percentage applied to the balance of the benefit-generating fund (loss for an
indefinite period). After retirement, the plan will have the characteristic of a defined benefit plan, if the participant has opted to
receive his benefit in the form of lifetime monthly income. This plan was discontinued on September 16, 2013, when the CBS Prev plan came
into effect.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;CBS Prev Plan&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;On September 16, 2013, the new CBS Prev pension
plan began, which is a defined contribution plan. In this plan, the retirement benefit is determined based on what has been accumulated
by the monthly contributions of participants and sponsors. The option of each participant to receive it can be: (a) receive part in cash
(up to 25%) and the remaining balance through monthly income for a percentage applied to the benefit-generating fund, not being applicable
to death pension benefits, (b) receive only monthly income for a percentage applied to the benefit-generating fund.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;With the creation of the CBS Prev Plan, the Mixed
Supplementary Benefit Plan was discontinued for the entry of new participants as of September 16, 2013.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Mau&#xe1; Prev Plan&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Mau&#xe1; Prev plan is offered by CSN Cimentos
Brasil S.A. (formerly LafargeHolcim) acquired in 2022, and sponsors the Mau&#xe1; Prev Retirement Plan, for its employees. This is the
plan that LafargeHolcim in Brazil made available to all its employees as of December 1, 2016. Until 2009, Lafarge Brasil S.A. sponsored
two plans, a defined contribution plan and a defined benefit plan. On July 1, 2009, the plans were merged, remaining only one variable
contribution plan, with the exception of the acquired right of those who had already completed the eligibility of the defined benefit
rules. Additionally, the Company has recorded in a collective agreement in some of its plants commitments related to the bonus, due on
the occasion of the retirement of the employee by the Social Security. The following tables present the commitments related to this bonus,
as well as the capitalization status and the amounts subject to recognition in the balance sheet&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Investment policy&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The investment policy establishes the principles
and guidelines that should govern the investments of resources entrusted to the entity, with the objective of promoting the security,
liquidity and profitability necessary to ensure the balance between the plan's assets and liabilities, based on the ALM (Asset Liability
Management) study, which considers the benefits of the participants and beneficiaries of each plan.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_902_ecustom--DescriptionOfInvestmentPolicy_c20220101__20221231" title="Description of investment policy"&gt;The investment plan is reviewed annually and approved
by the Deliberative Council, considering a 5-year horizon, as established in CGPC resolution No. 7 of December 4, 2003. The investment
limits and criteria established in the policy are based on Resolution 4,661/18, published by the National Monetary Council (&#x201c;CMN&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.c)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Employee benefits&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The actuarial calculations are updated at the end
of each year, by external actuaries and presented in the financial statements in accordance with IAS 19 &#x2013; Employee benefits.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_pn3n3_zBnB6ngmbDN7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BB_zHDHL86kXRc7" style="display: none"&gt;Schedule
of actuarial employee benefit assets and liabilities&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 52%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Actuarial asset&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Actuarial liabilities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Benefits of pension plans&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zm0DKCmSL4d1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;&#160;(35,477)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zozTFmDye5Rb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;&#160;&#160;(59,111)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Post-employment healthcare benefits&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--LiabilitiesOfBenefitPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zj9tzy2pzkp9" style="vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;584,288&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20221231_zS9hMCoxbHK1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;&#160;(35,477)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20211231_z6tB75tIM6Dg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;(59,111)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--LiabilitiesOfBenefitPlan_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231_zEtxrifsa72e" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;584,288&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_z0Fx6dU3WbU" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The reconciliation of assets and liabilities of
employee benefits is presented below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_pn3n3_z2w0OFkB0bRc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BF_zdjfSk9nbnmj" style="display: none"&gt;Schedule
of reconciliation of employee benefits' assets and liabilities&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49F_20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zYfwb49xbU1j" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zeQoiItXh1M8" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z5J8m3QfL9p1" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Present value of defined benefit obligation&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;3,110,848&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;3,151,609&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&#160;3,645,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--PlanAssetsAtFairValue1_iI_pn3n3"&gt;
    &lt;td style="vertical-align: middle"&gt;Fair value of plan assets&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(3,572,869)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(3,584,244)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,766,194)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--SurplusDeficitInPlan_iI_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Surplus&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(462,021)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;(432,635)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;(120,372)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RestrictionToActuarialAssetsDueToRecoveryLimitation_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td&gt;Restriction to actuarial assets due to recovery limitation&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;426,544&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;373,524&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&#160;186,099&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AssetsOfBenefitPlans_iI_pn3n3_zzjlLD9UBWak" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities (Assets), net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(35,477)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(59,111)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;65,727&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_ztzvOVRJH7h3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The change in the present value of the defined
benefit obligation is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_pn3n3_zOMPPcqEiPx1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BA_zydTdfsSVLAl" style="display: none"&gt;Schedule
of defined benefit obligation&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Present value of obligations at the beginning of the year&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z0gpXP2gcFF2" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"&gt;&#160;3,151,609&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zRVtCh3DCYVh" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"&gt;&#160;&#160;3,645,822&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zFpcZLgAPNSb" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"&gt;3,581,460&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Consolidation of CSN Cimentos Brasil&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConsolidationOfCsnCimentosBrasil_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2il6m2KAmzb" style="text-align: right" title="Consolidation of CSN Cimentos Brasil"&gt;&#160;&#160;67,640&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Cost of service&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"&gt;1,225&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"&gt;&#160;&#160;1,253&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"&gt;&#160;&#160;968&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Interest cost&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"&gt;324,041&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"&gt;&#160;231,009&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"&gt;&#160;&#160;236,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Participant contributions made in the year&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;1,382&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;&#160;1,398&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;&#160;1,998&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Benefits paid&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BenefitsPaidOrPayable_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"&gt;&#160;&#160;(310,471)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BenefitsPaidOrPayable_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"&gt;(283,393)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BenefitsPaidOrPayable_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"&gt;&#160;(278,960)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial loss/(gain)&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ActuarialLossgain_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"&gt;&#160;&#160;(124,578)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ActuarialLossgain_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"&gt;(444,480)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ActuarialLossgain_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"&gt;&#160;&#160;103,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Present value of obligations at the end of the year&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zE0rr8PNtQ53" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"&gt;&#160;3,110,848&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z9MCBdv9zOhf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"&gt;&#160;&#160;3,151,609&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zWTEpZsZONV1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"&gt;3,645,822&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_z8yxeKf2bLUb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The change in the fair value of the plan&#x2019;s
assets is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_pn3n3_z3Zzq8yD0B7a" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 3)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8BA_zTg4goYgOUTj" style="display: none"&gt;Schedule
of changes in fair value of the plan assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Fair value of plan assets at the beginning of the year&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zrXrueuXfGwg" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"&gt;(3,584,244)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaYzUxxptwn4" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"&gt;&#160;(3,766,193)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaAJFyooC6n4" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"&gt;&#160;&#160;(3,894,488)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Consolidation of CSN Cimentos Brasil&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationsOfCsnCimentosBrasil_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zdg1D0i4nnrh" style="text-align: right" title="Consolidation of CSN Cimentos Brasil"&gt;&#160;(63,292)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Interest income&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"&gt;&#160;&#160;(369,488)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"&gt;(238,534)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"&gt;&#160;(257,946)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Benefits Paid&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BenefitsPaidOrPayables_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zPADW9Fp9Ecb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"&gt;310,471&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BenefitsPaidOrPayables_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zUGtNUd7F8mh" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"&gt;&#160;283,393&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BenefitsPaidOrPayables_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_ztpDA927xSuc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"&gt;&#160;&#160;278,960&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Participant contributions made in the year&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2aBthuuzzSb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;&#160;(1,382)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z0Bo9Py19y0b" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;(1,398)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z4lz8o7fxpp7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;(1,998)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Employer contributions made in the year&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EmployerContributionsMadeInYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z97JVWJys1Bc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Employer contributions made in the year"&gt;&#160;&#160;(144)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Return on plan assets (less interest income)&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"&gt;135,210&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"&gt;&#160;138,488&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"&gt;&#160;&#160;109,279&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Fair value of plan assets at the end of the year&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaOlG54922ha" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"&gt;(3,572,869)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zRnV9DeAq5yf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"&gt;&#160;(3,584,244)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zU04jPX2SiAc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"&gt;&#160;&#160;(3,766,193)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zDWorrwxlTTh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The composition of the amounts recognized in the
income statement is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_pn3n3_zEMe2dCiZzIj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 4)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B1_zzBnoGdvzk2h" style="display: none"&gt;Schedule
of employee benefits recognized in the income statement&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_493_20220101__20221231_zEqB6OxrK0D9" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20211231_zfXxTQ2tLCl8" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20200101__20201231_zAhhyoTX1gjf" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_maIEFDBzZrn_zS7HkhccGnt" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cost of current service&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,225&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,253&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;968&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_maIEFDBzZrn_zoBTdrwIYnte"&gt;
    &lt;td style="vertical-align: middle"&gt;Interest cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;324,041&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;231,009&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;236,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_iN_di_msIEFDBzZrn_ztvmf41vo3cl" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Expected return on plan assets&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&#160;(369,488)&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;(238,534)&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;(257,946)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_iN_di_msIEFDBzZrn_zuPwFjX7nePf" style="vertical-align: middle"&gt;
    &lt;td&gt;Interest on the asset ceiling effect&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"&gt;&#160;&#160;39,416&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"&gt;&#160;11,985&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"&gt;&#160;21,737&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--IncomeExpenseFromDefinedBenefitObligation_iT_mtIEFDBzZrn_zN3SK043PZPd" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total costs / (income), net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"&gt;&#160;&#160;(4,806)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"&gt;&#160;&#160;5,713&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"&gt;&#160;&#160;1,310&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zB3ncB1Fz1ef" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The (cost)/income is recognized in the income statement
in other operating expenses.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The movement of actuarial gains and losses is shown
below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_pn3n3_z1LlnqFA98Tg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 5)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B3_z1zKowqiw5ud" style="display: none"&gt;&lt;span id="xdx_8BD_zSJwdlz1MZHj" style="display: none"&gt;Schedule
of actuarial gains and losses&lt;/span&gt;&lt;/span&gt;&lt;span style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49F_20220101__20221231_zpFFbBxlTmel" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20210101__20211231_znRj43DPUw7k" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20200101__20201231_zR5CSOX0yes1" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_zRR8w8wm18Yi" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial losses and (gains)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(124,578)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;(444,480)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;103,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_z9PLVWWd4RWf" style="vertical-align: middle"&gt;
    &lt;td&gt;Return on plan assets (less interest income)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;135,210&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;138,488&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;109,279&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_znnEtYAxHnFe" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Change in the asset&#x2019;s limit (excluding interest income)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;13,604&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;175,440&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(154,741)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_zx0bhpbxwd0a" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total cost of actuarial losses and (gains)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;24,236&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(130,552)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;58,343&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zu637uP3qhB6" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The breakdown of actuarial gains and losses is
shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_pn3n3_zbyRarHGduAk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 6)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B0_zZWg31NYppm1" style="display: none"&gt;Schedule
of breakdown of actuarial gains or losses&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_491_20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z14xesRAF7x2" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2uaibWvnf89" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zuPDI0taXmZf" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--LossDueToChangeInDemographicAssumptions_zJHYaWy1Mrl2" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Loss due to change in demographic assumptions&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;67,930&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_i_pn3n3"&gt;
    &lt;td style="vertical-align: bottom"&gt;Loss due to change in financial assumptions&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;(204,485)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(647,564)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;(30,454)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Loss due to experience adjustments&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;79,907&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;203,084&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;66,329&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset_zZKadjIo4qvb"&gt;
    &lt;td style="vertical-align: bottom"&gt;Return on plan assets (less interest income)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;135,210&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;138,489&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;109,279&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Change in the asset&#x2019;s limit (excluding interest income)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;13,604&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;175,440&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(154,741)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_i_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Actuarial losses and (gains)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;24,236&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(130,551)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;58,343&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zA1AyaTv02Mj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The main actuarial assumptions used were as follows:&#160;&lt;/p&gt;



&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfActuarialAssumptionsUsedTableTextBlock_pn3n3_zKhncSARyHni" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 7)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 15%"&gt;&lt;span id="xdx_8B9_zr0aZDz5EGEi" style="display: none"&gt;Schedule of actuarial assumptions used&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_499_20220101__20221231_zdWIRDHDZSI7" style="text-align: center; width: 43%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 4%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20210101__20211231_zdQLt9xwUEth" style="text-align: center; width: 38%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DescriptionOfActuarialFinancingMethod_zZfclrd6HlWc" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial financing method&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--DescriptionOfFunctionalCurrency_zYvjwO2TBMPh" style="vertical-align: middle"&gt;
    &lt;td&gt;Functional currency&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--RecognitionOfPlanAssets_zSVjFFi1sygf" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognition of plan assets&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ActuarialAssumptionOfNominalDiscountRates_z9RxrVxZNPGb" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Nominal discount rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Plan 35%: 6.10%&lt;br/&gt;
Supplementation : 6.10%&lt;br/&gt;
Mau&#xe1; Prev: 6.10%&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: 6,95%&lt;br/&gt;
Plan 35%: 6,24%&lt;br/&gt;
Supplementation: 6,44%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Inflation rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231_zlu1rDlaPrM6" title="Actuarial assumption of expected rates of inflation"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231_zrJl8Xjxnl6h" title="Actuarial assumption of expected rates of inflation"&gt;5.03&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Nominal salary increase rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90A_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231_z0wVHJzB1MH2" title="Actuarial assumption of expected rates of salary increases"&gt;1.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231_zH8tT57ybD49" title="Actuarial assumption of expected rates of salary increases"&gt;6.08&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Nominal benefit increase rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_c20221231_zAesqmePHKs6" title="Actuarial assumption of expected rates of pension increases"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_900_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_c20211231_z8xWu1G7vtrf" title="Actuarial assumption of expected rates of pension increases"&gt;5.03&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ActuarialAssumptionOfRateOfReturnsOnInvestments_zCrUnub5sV09" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Rate of return on investments&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: 6.14%&lt;br/&gt;
Plan 35%: 6.10%&lt;br/&gt;
Supplementation : 6.10%&lt;br/&gt;
Mau&#xe1; Prev: 6.10%&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: 10.71%&lt;br/&gt;
Plan 35%: 10.53%&lt;br/&gt;
Supplementation : 10.54%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--GeneralMortalityTableDescription_zodecSa0nimd" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;General mortality table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT-2012 segregated by gender&lt;br/&gt;
Plans 35% : AT-2000 Male, aggravated by 15%&lt;br/&gt;
Supplementation: AT-2000 segregated by gender, aggravated by 10%&lt;br/&gt;
Mau&#xe1; Prev: AT-2000 segregated by gender&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT-2012 segregated by gender&lt;br/&gt;
Plans 35% : AT-2000 Male, aggravated by 15%&lt;br/&gt;
Supplementation: AT-2000 segregated by gender, aggravated by 10%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--DisabilityTableDescription_zX9faEDESDmd" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Disability table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Supplementation: Not applied&lt;br/&gt;
Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%&lt;br/&gt;
Mau&#xe1; Prev: Mercer Disability&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Supplementation: Not applied&lt;br/&gt;
Millennium Plan: Prudential - 10%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--DisabilityMortalityTableDescription_zq8ChXhNxfP" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Disability mortality table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT 71&lt;br/&gt;
Plans 35%: MI-2006 - 10% M&amp;amp;F&lt;br/&gt;
Supplementation: Winklevoss - 10%&lt;br/&gt;
Mau&#xe1; Prev: IAPB-57&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT 71&lt;br/&gt;
Plans 35%: MI-2006 - 10% M&amp;amp;F&lt;br/&gt;
Supplementation: Winklevoss - 10%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--TurnoverTableDescription_zdeTfM2e0lKb" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Turnover table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan 5% per year&lt;br/&gt;
Null for 35% Plans and Supplementation&lt;br/&gt;
Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan 5% per year&lt;br/&gt;
Null for 35% Plans and Supplementation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--DescriptionOfRetirementAge_ziBTub1iTX94" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Retirement age&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;100% on the first date he/she becomes eligible for programmed retirement benefit under the plan&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;100% on the first date he/she becomes eligible for programmed retirement benefit under the plan&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DescriptionOfHouseholdOfActiveParticipants_zbSX7P4ZcmE1" style="vertical-align: middle"&gt;
    &lt;td&gt;Household of active participants&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;95% will be married at the time of retirement, with the wife being 4 years younger than the husband&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;95% will be married at the time of retirement, with the wife being 4 years younger than the husband&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AE_zPIsekV3Y5kl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The assumptions regarding the mortality table are
based on published statistics and mortality tables. These tables translate into an average life expectancy in years for employees aged
65 and 40:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfAverageLifeExpectancyTableTextBlock_pn3n3_zbNsjxn4vZd3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 8)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B4_zJYz7Zsvjpue" style="display: none"&gt;Schedule
of average life expectancy&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Plan covering 35% of the average salary&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Average salary supplementation plan&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Mixed supplementary benefit plan (Mil&#xea;nio Plan)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Plan ACT - Mau&#xe1; Prev&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 39%"&gt;Longevity at age of 65 for current participants&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Male&lt;/td&gt;
    &lt;td style="text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_zhEYx4f0155b" title="Average life expectancy of employees (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&lt;span id="xdx_90F_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;18.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;18.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_909_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;21.47&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;21.47&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zxzp5OpZuPGe" title="Average life expectancy of employees (in years)"&gt;22.17&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Female&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_902_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;21.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;21.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;23.34&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_90C_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;23.34&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_903_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zA1C9Rwh5fVh" title="Average life expectancy in years of employees who are 65 (in years)"&gt;19.55&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Longevity at age of 40 for current participants&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Male&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;40.60&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;40.60&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;44.07&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;44.07&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zbr1WBf9ggS8" title="Average life expectancy of employees (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Female&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;44.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90D_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;44.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_908_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;46.28&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;46.28&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_905_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zTSEaxQ25azl" title="Average life expectancy in years of employees who are 40 (in years)"&gt;45.30&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zTUe2hpQxzy2" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;














&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Allocation of plan assets:&lt;/p&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfAllocationOfPlanAssetsTableTextBlock_pn3n3_zMQvnNETpdB4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 9)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B8_zdxxiOKKDnZ7" style="display: none"&gt;Schedule
of allocation of plan assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 12%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 12%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 10%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Variable income&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;193,948&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zzItxfu1BCMd" title="Plan assets percentage"&gt;5.43&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;195,032&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zf0X2OmOHdW" title="Plan assets percentage"&gt;5.44&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zL1IMkFo7tcf" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;54,285&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_900_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zrW7W8TUDbVl" title="Plan assets percentage"&gt;1.44&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Fixed income&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;3,106,206&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zXEZK1ej7kL1" title="Plan assets percentage"&gt;86.94&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;3,127,736&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_z6SrksuEbVa4" title="Plan assets percentage"&gt;87.26&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zYOl3HPrmyEb" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;3,438,735&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zjTmxINdFGe7" title="Plan assets percentage"&gt;91.31&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Real estate&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;207,223&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_zj1oQiMj0G3j" title="Plan assets percentage"&gt;5.80&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;190,474&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_z7I2j8Dnui48" title="Plan assets percentage"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_z6GEDPMH61D2" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;182,145&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_zelEv02Krd8h" title="Plan assets percentage"&gt;4.84&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Others&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;65,492&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_zOGoW5xPDKU3" title="Plan assets percentage"&gt;1.83&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;71,001&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_zMHVp3uPMnQc" title="Plan assets percentage"&gt;1.98&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_ztjA8ZwjBA52" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;91,028&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_z6hbIKdIpDZg" title="Plan assets percentage"&gt;2.42&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;3,572,869&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_906_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231_zOQDQw0yzOCk" title="Plan assets percentage"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PlanAssetsAtFairValue_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;3,584,243&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231_zObNLtASrXcf" title="Plan assets percentage"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231_zMUom5pGQho7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;3,766,193&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90A_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231_zcEV8m0LM5Jl" title="Plan assets percentage"&gt;100.00&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_z6nLk9TKtXs9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The assets invested in variable income are mainly
invested in CSN shares.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Fixed income assets are mainly composed of debentures,
Interbank Deposit Certificates ("CDI") and National Treasury Bills (&#x201c;NTN-B&#x201d;).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Real estate refers to buildings valued by a specialized
asset appraisal company. There are no assets in use by CSN and its subsidiaries.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For the pension plan, the expense in 2022 was R$&lt;span id="xdx_908_ecustom--PensionPlanExpense_pn3n3_c20220101__20221231_zij0v4dK7jC8" title="Pension plan expense"&gt;1,616&lt;/span&gt;
(R$&lt;span id="xdx_903_ecustom--PensionPlanExpense_pn3n3_c20210101__20211231_zj9DoMuzmmX8" title="Pension plan expense"&gt;2,032&lt;/span&gt; as of December 31, 2021).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.d)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Expected contributions&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;There are no expected contributions that will be
paid to the defined benefit plans 35% and Supplementation in 2023.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;For the mixed supplementary benefit plan, the expected
contributions in the amount of R$&lt;span id="xdx_90C_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zykDjx3gHOvf" title="Estimate of contributions expected to be paid to plan for next annual reporting period"&gt;19,295&lt;/span&gt; will be paid in 2023 for the defined contribution portion and R$&lt;span id="xdx_905_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zpTaOaioF5Nj" title="Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants"&gt;1,366&lt;/span&gt; for the defined benefit
portion (risk benefits).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.e)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Sensitivity analysis&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The quantitative sensitivity analysis regarding
the significant assumptions, for the pension plans as of December 31, 2022 is shown below:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_pn3n3_zBVleXG2JVxc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 10)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BB_zizCWktAEf4j" style="display: none"&gt;Schedule of sensitivity analysis&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Consolidated Effect of Plans&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; width: 66%"&gt;Assumption: Discount rate&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 17%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_907_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zo6HnudEk9ug" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_z9P1je5WdPXc" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zvg0saLZAYme" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;(13,628)&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zy6tUCNx6qM2" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;14,646&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zbC4L09VtM7i" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;(116,302)&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_z1iIMwZIOqo7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;124,915&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Assumption: Salary growth&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_908_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zzifx3Y3jY2d" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_908_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zw8zAiJhDNK9" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zyMgPBVtVDX2" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;116&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zQztQXuBIoZ1" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(108)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zkqBIU0M5WI7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;1,148&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zxlduc37bX1f" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;(1,081)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Assumption: Benefit adjustment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90A_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_z62B5J9rNlKc" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_901_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zQxfqYfFm9Jc" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zd5fwAEWZ6Vi" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;1,728&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zt24DnwxAqXb" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(1,728)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zeyzSAY6vzSj" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;14,713&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zjPrH1rRlh68" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(14,713)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Assumption: Mortality table&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zZ6Y3l0sEptj" style="font-weight: bold; text-align: right" title="Sensitivity level, year"&gt;+1 ano&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zQGToogMGOcj" style="font-weight: bold; text-align: right" title="Sensitivity level, year"&gt;- 1 ano&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_z3F3lZ9iRGff" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;8,572&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_z5bSmB8HSCma" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(8,681)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zAao3LLGhMKa" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;72,993&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zfeAmEZlOg7f" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(73,913)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_z11slM87L3l7" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Following are the expected benefits for future
years for defined benefit plans:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_pn3n3_zwMmXpbyvd9j" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 11)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B4_zP68xOfdhEy7" style="display: none"&gt;Schedule
of forecast benefit payments of the defined benefit plans&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 66%"&gt;Forecast payments&lt;/td&gt;
    &lt;td style="text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 32%"&gt;2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 1&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 1"&gt;&#160;&#160;331,781&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Year 2&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 2"&gt;&#160;&#160;309,844&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 3&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 3"&gt;&#160;&#160;301,196&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Year 4&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Year 4"&gt;&#160;&#160;293,367&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 5&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 5"&gt;&#160;&#160;284,533&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Next 5 years&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Next 5 years"&gt;&#160;&#160;1,286,222&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total forecast payments&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Defined benefit plan forecast future benefit payments year six"&gt;&#160;&#160;2,806,943&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zwcuTxN8XPNk" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.f)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Post-Employment Health Plan &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;It refers to the health plan created on December
1, 1996, exclusively to cover former retired employees, pensioners, amnesties, ex-combatants, widows of labor accident victims and retirees
until March 20, 1997 and their respective legal dependents. Since then, the health plan has not allowed the inclusion of new beneficiaries.&#160;The
Plan is sponsored by CSN. &#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The amounts recognized in the balance sheet were
determined as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_pn3n3_zSAtTxTk7ev5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 12)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B4_zqe7aYkmoad4" style="display: none"&gt;Schedule
of post-employment health care plan amounts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 15%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Present value of obligations&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Present value of obligations"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zMUX2BYKMIxf" style="text-align: right" title="Present value of obligations"&gt;&#160;&#160;584,288&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zOGtYeBFMxB9" style="border-bottom: Black 0.5pt solid; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Present value of obligations"&gt;&#160;&#160;678,880&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20221231_zbx7wP80h1b9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231_zpsOtnR424Yi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;584,288&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20201231_zp1SsFSlv26h" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Actuarial liabilities"&gt;&#160;&#160;678,880&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zCOc3TWtPN24" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The reconciliation of health benefit liabilities
is as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_pn3n3_zK1fUwzTLLH4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 13)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BA_zLxGj0HiK4R7" style="display: none"&gt;Schedule
of reconciliation of the healthcare liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 15%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial liability at the beginning of the year&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z5qbYfFKbAm6" style="text-align: right" title="Actuarial liability at the beginning of the year"&gt;&#160;&#160;584,288&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zicYf3gC4YSi" style="text-align: right" title="Actuarial liability at the beginning of the year"&gt;&#160;&#160;678,880&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zMU2ktgOJOda" style="text-align: right" title="Actuarial liability at the beginning of the year"&gt;&#160;&#160;892,396&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Expenses recognized in income for the year&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: middle; text-align: right" title="Expenses recognized in income for the year"&gt;57,926&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zB1BQRUCF0E7" style="vertical-align: middle; text-align: right" title="Expenses recognized in income for the year"&gt;42,355&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zZJPv5O31O7e" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Expenses recognized in income for the year"&gt;57,731&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Sponsor&#x2019;s contributions transferred in prior year&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Sponsor's contributions transferred in prior year"&gt;&#160;&#160;(62,213)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zK3SkScceOBb" style="text-align: right" title="Sponsor's contributions transferred in prior year"&gt;&#160;&#160;(73,324)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zpCgFXiYvWu1" style="padding-left: 15px; text-align: right" title="Sponsor's contributions transferred in prior year"&gt;&#160;&#160;(81,340)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Recognition of actuarial loss/(gain)&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Recognition of actuarial loss/(gain)"&gt;&#160;&#160;(42,711)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zFPn3xMWYVZj" style="text-align: right" title="Recognition of actuarial loss/(gain)"&gt;&#160;&#160;(63,623)&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zgpJAoHE6NJa" style="padding-left: 15px; text-align: right" title="Recognition of actuarial loss/(gain)"&gt;(189,907)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Actuarial liability at the end of the year&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zBREWCJngBIh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"&gt;&#160;537,290&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z9OwNX41QXch" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"&gt;&#160;584,288&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zxoASfEI5Fhf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"&gt;&#160;678,880&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zN8Oozal2sbc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The actuarial gains and losses recognized in equity
are as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_zCka9k4WGc4e" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 14)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8B2_zK08j4nMDuJ5" style="display: none"&gt;Schedule
of actuarial gains and losses recognized in shareholders' equity&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 15%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&#160;Actuarial gain (loss) on obligation&#160;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zHaNIY1ZjR92" style="text-align: right" title="Acturial gain loss on obligation"&gt;&#160;&#160;(42,711)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zZSYKrXmBoE4" style="text-align: right" title="Acturial gain loss on obligation"&gt;&#160;&#160;(63,623)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zdB4ijzTMVW8" style="text-align: right" title="Acturial gain loss on obligation"&gt;&#160;(189,907)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Gain/(loss) recognized in shareholders' equity&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"&gt;&#160;&#160;(42,711)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zzWh4ME7siG9" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"&gt;&#160;&#160;(63,623)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z8S15IFVCD2c" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"&gt;&#160;(189,907)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_z4cvHdXSehrf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Below is the weighted average life expectancy based
on the mortality table used to determined actuarial obligations:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfWeightedAverageLifeExpectancyTableTextBlock_pn3n3_zu9woiOpYIO7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 15)"&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B9_zawmCO4BERU3" style="display: none"&gt;Schedule
of weighted average life expectancy&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Longevity at age of 65 for current participants&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Male&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AverageLifeExpectancyOfEmployees_c20220101__20221231__custom--ParticipantsAxis__custom--MaleMember" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AverageLifeExpectancyOfEmployees_c20210101__20211231__custom--ParticipantsAxis__custom--MaleMember_zrSvHAyqSru8" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AverageLifeExpectancyOfEmployees_c20200101__20201231__custom--ParticipantsAxis__custom--MaleMember_z8CCpWp6Tyt4" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Female&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__custom--ParticipantsAxis__custom--FemaleMember_zwjDo7HzGaW1" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__custom--ParticipantsAxis__custom--FemaleMember_zKZ4054erCDh" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20200101__20201231__custom--ParticipantsAxis__custom--FemaleMember_ztIjrqyntUDh" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Longevity at age of 40 for current participants&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Male&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AverageLifeExpectancyOfEmployees_c20220101__20221231__custom--ParticipantsAxis__custom--Male1Member" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AverageLifeExpectancyOfEmployees_c20210101__20211231__custom--ParticipantsAxis__custom--Male1Member_zuMxkBH5p0Xc" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AverageLifeExpectancyOfEmployees_c20200101__20201231__custom--ParticipantsAxis__custom--Male1Member_zHEn6p4viOFc" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Female&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__custom--ParticipantsAxis__custom--Female1Member" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__custom--ParticipantsAxis__custom--Female1Member_z5zF2CcmSMc" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20200101__20201231__custom--ParticipantsAxis__custom--Female1Member_z2riZDHleEsj" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zpUAtB43PS8l" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The actuarial assumptions used to calculate post-employment
health benefits were:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_pn3n3_zZIXl8xE6749" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 16)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;&lt;span id="xdx_8BB_zsglB5wqeC3f" style="display: none"&gt;Schedule
of actuarial assumptions used for calculating postemployment healthcare benefits&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; background-color: white; width: 47%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 26%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 26%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Biometric and Demographic&lt;/td&gt;
    &lt;td style="color: red"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;General mortality table&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--GeneralMortalityTableDescription_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: center" title="General mortality table"&gt;AT 2000 segregated by gender 20%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GeneralMortalityTableDescription_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zN2kunDmLYQc" style="text-align: center" title="General mortality table"&gt;AT 2000 segregated by gender 20%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Financial&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;Actuarial nominal discount rate&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zhcSaOx477h9" title="Actuarial assumption of discount rates"&gt;6.10&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zaNPHacQX5z7" title="Actuarial assumption of discount rates"&gt;10.55&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Inflation&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_ztLq58uZzbkg" title="Actuarial assumption of expected rates of inflation"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zW6JxPuz4Foj" title="Actuarial assumption of expected rates of inflation"&gt;5.03&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;Real increase in medical costs based on age (Aging Factor)&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: right" title="Real increase in medical costs based on age (Aging Factor)"&gt;0,5% - 3,00% real a.a.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: right" title="Real increase in medical costs based on age (Aging Factor)"&gt;0,5% - 3,00% real a.a.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Nominal increase medical costs growth rate&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfMedicalCostTrendRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zERNObct9mv8" title="Actuarial assumption of medical cost trend rates"&gt;4.10&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfMedicalCostTrendRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z0XxYTYyA7Tc" title="Actuarial assumption of medical cost trend rates"&gt;4.10&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;Average medical cost (Claim cost)&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AverageMedicalCost_pid_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zEr76tyQNT4a" style="text-align: right" title="Average medical cost"&gt;1,084.14&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AverageMedicalCost_pid_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_ztMMaGUswyr9" style="text-align: right" title="Average medical cost"&gt;1,011.42&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zbsLZyccxxg6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;30.g)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Sensitivity analysis&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The quantitative sensitivity analysis for significant
assumptions for the post-employment health plans as of December 31, 2022 is as follows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_pn3n3_zv1RaqfRo1Qf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 17)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BD_zorU9W8KcY38" style="display: none"&gt;Schedule of quantitative sensitivity analysis for significant
assumptions&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 63%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Healthcare Plan&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Assumption: Discount rate&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_906_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zBMR422E4oJl" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90B_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zXAiTwXxFhkk" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;&#160;489&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(529)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zumSoAX7POua" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(17,379)&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zyVOUra7MXvc" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;18,672&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Assumption: Medical Inflation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zdFGoKdcahfj" title="Sensitivity level"&gt;1.0&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_901_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zgTCSwUj1Iw2" title="Sensitivity level"&gt;-1.0&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;&#160;4,923&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(4,334)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zJdde6SmWsw7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;41,959&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zcC3qd6V2yX2" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(36,932)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;Assumption: Mortality Table&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember" style="font-weight: bold; text-align: center" title="Sensitivity level, year"&gt;+1 ano&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember" style="font-weight: bold; text-align: center" title="Sensitivity level, year"&gt;- 1 ano&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;&#160;3,755&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(3,556)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zwAFCzVlUUS9" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;32,004&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zTM3LW2h0I31" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(30,305)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zFgLLUdCfvY1" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Following are the expected benefits for future
years of the post-employment health plans:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_pn3n3_z3rZSBkugKii" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 18)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zLuJ77RqptO8" style="display: none"&gt;Schedule
of forecast benefit payments of the postemployment healthcare plans&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 69%"&gt;Forecast benefit payments&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 29%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 1&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 1"&gt;&#160;67,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Year 2&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 2"&gt;&#160;64,264&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 3&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 3"&gt;&#160;60,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Year 4&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Year 4"&gt;&#160;57,523&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 5&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 5"&gt;&#160;54,116&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Next 5 years&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Next 5 years"&gt;&#160;&#160;220,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total forecast payments&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DefinedBenefitPlanForecastFutureBenefitPayments_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Total forecast payments"&gt;&#160;&#160;524,681&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zUdhkOEc0Lce" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounting Policy&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Long-term employee benefits&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;A defined contribution plan is a post-employment
benefit plan under which the Company pays contributions to CBS, obligations for contributions to defined contribution pension plans are
recognized as employee benefit expenses in the income statement during the periods during which services are provided by employees. In
this modality, the Company will have no legal or constructive obligation to pay additional amounts, as the risks fall on employees.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In the defined benefit plan, obligations are assessed
annually by independent actuaries, the unit credit method is used in the calculation, the assumptions for the calculation include biometric,
demographic, financial and economic assumptions. The discount rate is applied to define the present value of the defined benefit obligations,
the fair value of the assets is also determined. The amount recognized in the Company&#x2019;s balance sheet is the net of obligations
after the discount rate less the fair value of the assets.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;When the calculation results in a benefit to the
Company, the asset to be recognized is limited to the total amount of any past unrecognized service costs and the present value of the
economic benefits available in the form of future plan reimbursements or reduction in future plan contributions. Actuarial gains and losses
resulting from defined benefit plans are recognized immediately in other comprehensive income. In the event of extinction of the plan,
the accumulated actuarial gains and losses are recorded in income.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Short-term employee benefits&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Payments of benefits such as salary or vacation,
as well as the respective labor charges on these benefits are recognized monthly in the income statement, respecting the accrual basis.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;Employees&#x2019; profit sharing and executives&#x2019;
variable remuneration are linked to the achievement of operational and financial goals. The Company recognizes a liability and an expense
substantially when these goals are achieved by allocating them to the cost of production or operating expenses.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <sid:NumberOfSharesHeld contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">3486252</sid:NumberOfSharesHeld>
    <sid:NumberOfSharesHeld contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">3486252</sid:NumberOfSharesHeld>
    <sid:PlanAssetsValue contextRef="AsOf2022-12-31" decimals="-8" unitRef="BRL">5900000000</sid:PlanAssetsValue>
    <sid:PlanAssetsValue contextRef="AsOf2021-12-31" decimals="-8" unitRef="BRL">5800000000</sid:PlanAssetsValue>
    <sid:DescriptionOfPensionFundMarket contextRef="From2022-01-012022-12-31_custom_DefinedBenefitPlanMember">In compliance with current legislation, specific
to the pension fund market, for the last 4 years ended (2019, 2020, 2021 and 2022), there was no need to pay installments by CSN, since
the benefit plans presented actuarial gains in the year.</sid:DescriptionOfPensionFundMarket>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2022-12-31_custom_AverageSalarySupplementationPlanMember"
      decimals="INF"
      unitRef="Pure">0.35</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <sid:ParticipantsSalaryTerm contextRef="From2022-01-012022-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">P12M</sid:ParticipantsSalaryTerm>
    <sid:ParticipantsSalaryTerm contextRef="From2022-01-012022-12-31_custom_AverageSalarySupplementationPlanMember">P12M</sid:ParticipantsSalaryTerm>
    <sid:DescriptionOfInvestmentPolicy contextRef="From2022-01-01to2022-12-31">The investment plan is reviewed annually and approved
by the Deliberative Council, considering a 5-year horizon, as established in CGPC resolution No. 7 of December 4, 2003. The investment
limits and criteria established in the policy are based on Resolution 4,661/18, published by the National Monetary Council (&#x201c;CMN&#x201d;).</sid:DescriptionOfInvestmentPolicy>
    <sid:SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_pn3n3_zBnB6ngmbDN7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BB_zHDHL86kXRc7" style="display: none"&gt;Schedule
of actuarial employee benefit assets and liabilities&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 52%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 11%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Actuarial asset&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Actuarial liabilities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Benefits of pension plans&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zm0DKCmSL4d1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;&#160;(35,477)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zozTFmDye5Rb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;&#160;&#160;(59,111)&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Post-employment healthcare benefits&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--LiabilitiesOfBenefitPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zj9tzy2pzkp9" style="vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;584,288&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20221231_zS9hMCoxbHK1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;&#160;(35,477)&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20211231_z6tB75tIM6Dg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial assets"&gt;(59,111)&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--LiabilitiesOfBenefitPlan_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231_zEtxrifsa72e" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;584,288&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock>
    <sid:AssetsOfBenefitPlans
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-35477000</sid:AssetsOfBenefitPlans>
    <sid:AssetsOfBenefitPlans
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-59111000</sid:AssetsOfBenefitPlans>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">537290000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">584288000</sid:LiabilitiesOfBenefitPlan>
    <sid:AssetsOfBenefitPlans contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-35477000</sid:AssetsOfBenefitPlans>
    <sid:AssetsOfBenefitPlans contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-59111000</sid:AssetsOfBenefitPlans>
    <sid:LiabilitiesOfBenefitPlan contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">537290000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">584288000</sid:LiabilitiesOfBenefitPlan>
    <sid:SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_pn3n3_z2w0OFkB0bRc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 1)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BF_zdjfSk9nbnmj" style="display: none"&gt;Schedule
of reconciliation of employee benefits' assets and liabilities&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49F_20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zYfwb49xbU1j" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zeQoiItXh1M8" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z5J8m3QfL9p1" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Present value of defined benefit obligation&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;3,110,848&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;3,151,609&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&#160;3,645,822&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--PlanAssetsAtFairValue1_iI_pn3n3"&gt;
    &lt;td style="vertical-align: middle"&gt;Fair value of plan assets&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(3,572,869)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;(3,584,244)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;(3,766,194)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--SurplusDeficitInPlan_iI_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Surplus&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&#160;(462,021)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;(432,635)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;(120,372)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RestrictionToActuarialAssetsDueToRecoveryLimitation_iI_pn3n3" style="vertical-align: bottom"&gt;
    &lt;td&gt;Restriction to actuarial assets due to recovery limitation&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;426,544&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;373,524&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&#160;186,099&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AssetsOfBenefitPlans_iI_pn3n3_zzjlLD9UBWak" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities (Assets), net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(35,477)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;(59,111)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;65,727&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3110848000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3151609000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3645822000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <sid:PlanAssetsAtFairValue1
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3572869000</sid:PlanAssetsAtFairValue1>
    <sid:PlanAssetsAtFairValue1
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3584244000</sid:PlanAssetsAtFairValue1>
    <sid:PlanAssetsAtFairValue1
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3766194000</sid:PlanAssetsAtFairValue1>
    <ifrs-full:SurplusDeficitInPlan
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-462021000</ifrs-full:SurplusDeficitInPlan>
    <ifrs-full:SurplusDeficitInPlan
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-432635000</ifrs-full:SurplusDeficitInPlan>
    <ifrs-full:SurplusDeficitInPlan
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-120372000</ifrs-full:SurplusDeficitInPlan>
    <sid:RestrictionToActuarialAssetsDueToRecoveryLimitation
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">426544000</sid:RestrictionToActuarialAssetsDueToRecoveryLimitation>
    <sid:RestrictionToActuarialAssetsDueToRecoveryLimitation
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">373524000</sid:RestrictionToActuarialAssetsDueToRecoveryLimitation>
    <sid:RestrictionToActuarialAssetsDueToRecoveryLimitation
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">186099000</sid:RestrictionToActuarialAssetsDueToRecoveryLimitation>
    <sid:AssetsOfBenefitPlans
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-35477000</sid:AssetsOfBenefitPlans>
    <sid:AssetsOfBenefitPlans
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-59111000</sid:AssetsOfBenefitPlans>
    <sid:AssetsOfBenefitPlans
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">65727000</sid:AssetsOfBenefitPlans>
    <sid:SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_pn3n3_zOMPPcqEiPx1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 2)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BA_zydTdfsSVLAl" style="display: none"&gt;Schedule
of defined benefit obligation&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Present value of obligations at the beginning of the year&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z0gpXP2gcFF2" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"&gt;&#160;3,151,609&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zRVtCh3DCYVh" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"&gt;&#160;&#160;3,645,822&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zFpcZLgAPNSb" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"&gt;3,581,460&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Consolidation of CSN Cimentos Brasil&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConsolidationOfCsnCimentosBrasil_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2il6m2KAmzb" style="text-align: right" title="Consolidation of CSN Cimentos Brasil"&gt;&#160;&#160;67,640&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Cost of service&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"&gt;1,225&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"&gt;&#160;&#160;1,253&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"&gt;&#160;&#160;968&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Interest cost&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"&gt;324,041&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"&gt;&#160;231,009&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"&gt;&#160;&#160;236,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Participant contributions made in the year&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;1,382&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;&#160;1,398&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;&#160;1,998&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Benefits paid&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BenefitsPaidOrPayable_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"&gt;&#160;&#160;(310,471)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BenefitsPaidOrPayable_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"&gt;(283,393)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BenefitsPaidOrPayable_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"&gt;&#160;(278,960)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial loss/(gain)&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ActuarialLossgain_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"&gt;&#160;&#160;(124,578)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ActuarialLossgain_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"&gt;(444,480)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ActuarialLossgain_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"&gt;&#160;&#160;103,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Present value of obligations at the end of the year&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zE0rr8PNtQ53" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"&gt;&#160;3,110,848&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z9MCBdv9zOhf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"&gt;&#160;&#160;3,151,609&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zWTEpZsZONV1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"&gt;3,645,822&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3151609000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3645822000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2019-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3581460000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <sid:ConsolidationOfCsnCimentosBrasil
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">67640000</sid:ConsolidationOfCsnCimentosBrasil>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">1225000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">1253000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">968000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">324041000</ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">231009000</ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">236551000</ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">1382000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">1398000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">1998000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:BenefitsPaidOrPayable
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-310471000</ifrs-full:BenefitsPaidOrPayable>
    <ifrs-full:BenefitsPaidOrPayable
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-283393000</ifrs-full:BenefitsPaidOrPayable>
    <ifrs-full:BenefitsPaidOrPayable
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-278960000</ifrs-full:BenefitsPaidOrPayable>
    <sid:ActuarialLossgain
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-124578000</sid:ActuarialLossgain>
    <sid:ActuarialLossgain
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-444480000</sid:ActuarialLossgain>
    <sid:ActuarialLossgain
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">103805000</sid:ActuarialLossgain>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3110848000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3151609000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">3645822000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <sid:SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_pn3n3_z3Zzq8yD0B7a" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 3)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8BA_zTg4goYgOUTj" style="display: none"&gt;Schedule
of changes in fair value of the plan assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Fair value of plan assets at the beginning of the year&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zrXrueuXfGwg" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"&gt;(3,584,244)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaYzUxxptwn4" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"&gt;&#160;(3,766,193)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaAJFyooC6n4" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"&gt;&#160;&#160;(3,894,488)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Consolidation of CSN Cimentos Brasil&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConsolidationsOfCsnCimentosBrasil_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zdg1D0i4nnrh" style="text-align: right" title="Consolidation of CSN Cimentos Brasil"&gt;&#160;(63,292)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Interest income&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"&gt;&#160;&#160;(369,488)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"&gt;(238,534)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"&gt;&#160;(257,946)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Benefits Paid&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BenefitsPaidOrPayables_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zPADW9Fp9Ecb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"&gt;310,471&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BenefitsPaidOrPayables_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zUGtNUd7F8mh" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"&gt;&#160;283,393&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BenefitsPaidOrPayables_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_ztpDA927xSuc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"&gt;&#160;&#160;278,960&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Participant contributions made in the year&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2aBthuuzzSb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;&#160;(1,382)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z0Bo9Py19y0b" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;(1,398)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z4lz8o7fxpp7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"&gt;&#160;(1,998)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Employer contributions made in the year&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--EmployerContributionsMadeInYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z97JVWJys1Bc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Employer contributions made in the year"&gt;&#160;&#160;(144)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Return on plan assets (less interest income)&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"&gt;135,210&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"&gt;&#160;138,488&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"&gt;&#160;&#160;109,279&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Fair value of plan assets at the end of the year&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaOlG54922ha" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"&gt;(3,572,869)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zRnV9DeAq5yf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"&gt;&#160;(3,584,244)&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zU04jPX2SiAc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"&gt;&#160;&#160;(3,766,193)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3584244000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3766193000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2019-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3894488000</ifrs-full:PlanAssetsAtFairValue>
    <sid:ConsolidationsOfCsnCimentosBrasil
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-63292000</sid:ConsolidationsOfCsnCimentosBrasil>
    <sid:InterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-369488000</sid:InterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:InterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-238534000</sid:InterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:InterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-257946000</sid:InterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:BenefitsPaidOrPayables
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">310471000</sid:BenefitsPaidOrPayables>
    <sid:BenefitsPaidOrPayables
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">283393000</sid:BenefitsPaidOrPayables>
    <sid:BenefitsPaidOrPayables
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">278960000</sid:BenefitsPaidOrPayables>
    <sid:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-1382000</sid:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets>
    <sid:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-1398000</sid:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets>
    <sid:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-1998000</sid:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets>
    <sid:EmployerContributionsMadeInYear
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-144000</sid:EmployerContributionsMadeInYear>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">135210000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">138488000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">109279000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3572869000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3584244000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-3766193000</ifrs-full:PlanAssetsAtFairValue>
    <sid:SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_pn3n3_zEMe2dCiZzIj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 4)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B1_zzBnoGdvzk2h" style="display: none"&gt;Schedule
of employee benefits recognized in the income statement&lt;/span&gt;&lt;span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_493_20220101__20221231_zEqB6OxrK0D9" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20211231_zfXxTQ2tLCl8" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20200101__20201231_zAhhyoTX1gjf" style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_maIEFDBzZrn_zS7HkhccGnt" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Cost of current service&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;1,225&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;1,253&lt;/td&gt;
    &lt;td style="color: white; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;968&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_maIEFDBzZrn_zoBTdrwIYnte"&gt;
    &lt;td style="vertical-align: middle"&gt;Interest cost&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;324,041&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;231,009&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&#160;236,551&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_iN_di_msIEFDBzZrn_ztvmf41vo3cl" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Expected return on plan assets&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;&#160;(369,488)&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;(238,534)&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; text-align: right"&gt;&#160;(257,946)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_iN_di_msIEFDBzZrn_zuPwFjX7nePf" style="vertical-align: middle"&gt;
    &lt;td&gt;Interest on the asset ceiling effect&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"&gt;&#160;&#160;39,416&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"&gt;&#160;11,985&lt;/td&gt;
    &lt;td style="color: white; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"&gt;&#160;21,737&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--IncomeExpenseFromDefinedBenefitObligation_iT_mtIEFDBzZrn_zN3SK043PZPd" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Total costs / (income), net&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"&gt;&#160;&#160;(4,806)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"&gt;&#160;&#160;5,713&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"&gt;&#160;&#160;1,310&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1225000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1253000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">968000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">324041000</ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">231009000</ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">236551000</ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset>
    <sid:ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">369488000</sid:ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <sid:ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">238534000</sid:ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <sid:ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">257946000</sid:ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-39416000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-11985000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-21737000</ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling>
    <sid:IncomeExpenseFromDefinedBenefitObligation
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-4806000</sid:IncomeExpenseFromDefinedBenefitObligation>
    <sid:IncomeExpenseFromDefinedBenefitObligation
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">5713000</sid:IncomeExpenseFromDefinedBenefitObligation>
    <sid:IncomeExpenseFromDefinedBenefitObligation
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1310000</sid:IncomeExpenseFromDefinedBenefitObligation>
    <sid:SummaryOfChangesInActuarialGainsAndLossesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_pn3n3_z1LlnqFA98Tg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 5)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B3_z1zKowqiw5ud" style="display: none"&gt;&lt;span id="xdx_8BD_zSJwdlz1MZHj" style="display: none"&gt;Schedule
of actuarial gains and losses&lt;/span&gt;&lt;/span&gt;&lt;span style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/&gt;&lt;/td&gt;&lt;td id="xdx_49F_20220101__20221231_zpFFbBxlTmel" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20210101__20211231_znRj43DPUw7k" style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20200101__20201231_zR5CSOX0yes1" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: middle; text-align: left; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_zRR8w8wm18Yi" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial losses and (gains)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;(124,578)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;(444,480)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&#160;103,805&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_z9PLVWWd4RWf" style="vertical-align: middle"&gt;
    &lt;td&gt;Return on plan assets (less interest income)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;135,210&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;138,488&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;109,279&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_znnEtYAxHnFe" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Change in the asset&#x2019;s limit (excluding interest income)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;13,604&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;175,440&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;(154,741)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_zx0bhpbxwd0a" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Total cost of actuarial losses and (gains)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;24,236&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(130,552)&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;58,343&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfChangesInActuarialGainsAndLossesTableTextBlock>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-124578000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-444480000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">103805000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">135210000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">138488000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">109279000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">13604000</sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">175440000</sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-154741000</sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">24236000</sid:TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset>
    <sid:TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-130552000</sid:TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset>
    <sid:TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">58343000</sid:TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset>
    <sid:SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_pn3n3_zbyRarHGduAk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 6)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B0_zZWg31NYppm1" style="display: none"&gt;Schedule
of breakdown of actuarial gains or losses&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_491_20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z14xesRAF7x2" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2uaibWvnf89" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zuPDI0taXmZf" style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: middle; width: 58%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; background-color: white; width: 13%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--LossDueToChangeInDemographicAssumptions_zJHYaWy1Mrl2" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Loss due to change in demographic assumptions&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"/&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: left"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;67,930&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_i_pn3n3"&gt;
    &lt;td style="vertical-align: bottom"&gt;Loss due to change in financial assumptions&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;(204,485)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(647,564)&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;(30,454)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Loss due to experience adjustments&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;79,907&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;203,084&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;66,329&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset_zZKadjIo4qvb"&gt;
    &lt;td style="vertical-align: bottom"&gt;Return on plan assets (less interest income)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;135,210&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;138,489&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;109,279&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_i_pn3n3" style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: bottom"&gt;Change in the asset&#x2019;s limit (excluding interest income)&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;13,604&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;175,440&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;(154,741)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_i_pn3n3" style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Actuarial losses and (gains)&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;24,236&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;(130,551)&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&#160;58,343&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock>
    <sid:LossDueToChangeInDemographicAssumptions
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">67930000</sid:LossDueToChangeInDemographicAssumptions>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-204485000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-647564000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-30454000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">79907000</ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">203084000</ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">66329000</ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset>
    <sid:ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">135210000</sid:ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset>
    <sid:ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">138489000</sid:ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset>
    <sid:ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">109279000</sid:ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset>
    <sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">13604000</sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">175440000</sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset>
    <sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-154741000</sid:ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">24236000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">-130551000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">58343000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <sid:SummaryOfActuarialAssumptionsUsedTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfActuarialAssumptionsUsedTableTextBlock_pn3n3_zKhncSARyHni" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 7)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="width: 15%"&gt;&lt;span id="xdx_8B9_zr0aZDz5EGEi" style="display: none"&gt;Schedule of actuarial assumptions used&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_499_20220101__20221231_zdWIRDHDZSI7" style="text-align: center; width: 43%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 4%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20210101__20211231_zdQLt9xwUEth" style="text-align: center; width: 38%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DescriptionOfActuarialFinancingMethod_zZfclrd6HlWc" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial financing method&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Projected unit credit&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--DescriptionOfFunctionalCurrency_zYvjwO2TBMPh" style="vertical-align: middle"&gt;
    &lt;td&gt;Functional currency&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Real (R$)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--RecognitionOfPlanAssets_zSVjFFi1sygf" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Recognition of plan assets&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ActuarialAssumptionOfNominalDiscountRates_z9RxrVxZNPGb" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Nominal discount rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Plan 35%: 6.10%&lt;br/&gt;
Supplementation : 6.10%&lt;br/&gt;
Mau&#xe1; Prev: 6.10%&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: 6,95%&lt;br/&gt;
Plan 35%: 6,24%&lt;br/&gt;
Supplementation: 6,44%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Inflation rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231_zlu1rDlaPrM6" title="Actuarial assumption of expected rates of inflation"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231_zrJl8Xjxnl6h" title="Actuarial assumption of expected rates of inflation"&gt;5.03&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Nominal salary increase rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90A_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231_z0wVHJzB1MH2" title="Actuarial assumption of expected rates of salary increases"&gt;1.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231_zH8tT57ybD49" title="Actuarial assumption of expected rates of salary increases"&gt;6.08&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Nominal benefit increase rate&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_c20221231_zAesqmePHKs6" title="Actuarial assumption of expected rates of pension increases"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_900_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_c20211231_z8xWu1G7vtrf" title="Actuarial assumption of expected rates of pension increases"&gt;5.03&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ActuarialAssumptionOfRateOfReturnsOnInvestments_zCrUnub5sV09" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Rate of return on investments&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: 6.14%&lt;br/&gt;
Plan 35%: 6.10%&lt;br/&gt;
Supplementation : 6.10%&lt;br/&gt;
Mau&#xe1; Prev: 6.10%&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: 10.71%&lt;br/&gt;
Plan 35%: 10.53%&lt;br/&gt;
Supplementation : 10.54%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--GeneralMortalityTableDescription_zodecSa0nimd" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;General mortality table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT-2012 segregated by gender&lt;br/&gt;
Plans 35% : AT-2000 Male, aggravated by 15%&lt;br/&gt;
Supplementation: AT-2000 segregated by gender, aggravated by 10%&lt;br/&gt;
Mau&#xe1; Prev: AT-2000 segregated by gender&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT-2012 segregated by gender&lt;br/&gt;
Plans 35% : AT-2000 Male, aggravated by 15%&lt;br/&gt;
Supplementation: AT-2000 segregated by gender, aggravated by 10%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--DisabilityTableDescription_zX9faEDESDmd" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Disability table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Supplementation: Not applied&lt;br/&gt;
Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%&lt;br/&gt;
Mau&#xe1; Prev: Mercer Disability&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Supplementation: Not applied&lt;br/&gt;
Millennium Plan: Prudential - 10%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--DisabilityMortalityTableDescription_zq8ChXhNxfP" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: left"&gt;Disability mortality table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT 71&lt;br/&gt;
Plans 35%: MI-2006 - 10% M&amp;amp;F&lt;br/&gt;
Supplementation: Winklevoss - 10%&lt;br/&gt;
Mau&#xe1; Prev: IAPB-57&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan: AT 71&lt;br/&gt;
Plans 35%: MI-2006 - 10% M&amp;amp;F&lt;br/&gt;
Supplementation: Winklevoss - 10%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--TurnoverTableDescription_zdeTfM2e0lKb" style="vertical-align: middle"&gt;
    &lt;td style="text-align: left"&gt;Turnover table&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan 5% per year&lt;br/&gt;
Null for 35% Plans and Supplementation&lt;br/&gt;
Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Millennium Plan 5% per year&lt;br/&gt;
Null for 35% Plans and Supplementation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--DescriptionOfRetirementAge_ziBTub1iTX94" style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Retirement age&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;100% on the first date he/she becomes eligible for programmed retirement benefit under the plan&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;100% on the first date he/she becomes eligible for programmed retirement benefit under the plan&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DescriptionOfHouseholdOfActiveParticipants_zbSX7P4ZcmE1" style="vertical-align: middle"&gt;
    &lt;td&gt;Household of active participants&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;95% will be married at the time of retirement, with the wife being 4 years younger than the husband&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;95% will be married at the time of retirement, with the wife being 4 years younger than the husband&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sid:SummaryOfActuarialAssumptionsUsedTableTextBlock>
    <sid:DescriptionOfActuarialFinancingMethod contextRef="From2022-01-01to2022-12-31">Projected unit credit</sid:DescriptionOfActuarialFinancingMethod>
    <sid:DescriptionOfActuarialFinancingMethod contextRef="From2021-01-012021-12-31">Projected unit credit</sid:DescriptionOfActuarialFinancingMethod>
    <ifrs-full:DescriptionOfFunctionalCurrency contextRef="From2022-01-01to2022-12-31">Real (R$)</ifrs-full:DescriptionOfFunctionalCurrency>
    <ifrs-full:DescriptionOfFunctionalCurrency contextRef="From2021-01-012021-12-31">Real (R$)</ifrs-full:DescriptionOfFunctionalCurrency>
    <sid:RecognitionOfPlanAssets contextRef="From2022-01-01to2022-12-31">Fair value</sid:RecognitionOfPlanAssets>
    <sid:RecognitionOfPlanAssets contextRef="From2021-01-012021-12-31">Fair value</sid:RecognitionOfPlanAssets>
    <sid:ActuarialAssumptionOfNominalDiscountRates contextRef="From2022-01-01to2022-12-31">Plan 35%: 6.10%
Supplementation : 6.10%
Mau&#xe1; Prev: 6.10%</sid:ActuarialAssumptionOfNominalDiscountRates>
    <sid:ActuarialAssumptionOfNominalDiscountRates contextRef="From2021-01-012021-12-31">Millennium Plan: 6,95%
Plan 35%: 6,24%
Supplementation: 6,44%</sid:ActuarialAssumptionOfNominalDiscountRates>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.0531</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.0503</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.0100</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.0608</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.0531</ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.0503</ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases>
    <sid:ActuarialAssumptionOfRateOfReturnsOnInvestments contextRef="From2022-01-01to2022-12-31">Millennium Plan: 6.14%
Plan 35%: 6.10%
Supplementation : 6.10%
Mau&#xe1; Prev: 6.10%</sid:ActuarialAssumptionOfRateOfReturnsOnInvestments>
    <sid:ActuarialAssumptionOfRateOfReturnsOnInvestments contextRef="From2021-01-012021-12-31">Millennium Plan: 10.71%
Plan 35%: 10.53%
Supplementation : 10.54%</sid:ActuarialAssumptionOfRateOfReturnsOnInvestments>
    <sid:GeneralMortalityTableDescription contextRef="From2022-01-01to2022-12-31">Millennium Plan: AT-2012 segregated by gender
Plans 35% : AT-2000 Male, aggravated by 15%
Supplementation: AT-2000 segregated by gender, aggravated by 10%
Mau&#xe1; Prev: AT-2000 segregated by gender</sid:GeneralMortalityTableDescription>
    <sid:GeneralMortalityTableDescription contextRef="From2021-01-012021-12-31">Millennium Plan: AT-2012 segregated by gender
Plans 35% : AT-2000 Male, aggravated by 15%
Supplementation: AT-2000 segregated by gender, aggravated by 10%</sid:GeneralMortalityTableDescription>
    <sid:DisabilityTableDescription contextRef="From2022-01-01to2022-12-31">Supplementation: Not applied
Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%
Mau&#xe1; Prev: Mercer Disability</sid:DisabilityTableDescription>
    <sid:DisabilityTableDescription contextRef="From2021-01-012021-12-31">Supplementation: Not applied
Millennium Plan: Prudential - 10%</sid:DisabilityTableDescription>
    <sid:DisabilityMortalityTableDescription contextRef="From2022-01-01to2022-12-31">Millennium Plan: AT 71
Plans 35%: MI-2006 - 10% M&amp;F
Supplementation: Winklevoss - 10%
Mau&#xe1; Prev: IAPB-57</sid:DisabilityMortalityTableDescription>
    <sid:DisabilityMortalityTableDescription contextRef="From2021-01-012021-12-31">Millennium Plan: AT 71
Plans 35%: MI-2006 - 10% M&amp;F
Supplementation: Winklevoss - 10%</sid:DisabilityMortalityTableDescription>
    <sid:TurnoverTableDescription contextRef="From2022-01-01to2022-12-31">Millennium Plan 5% per year
Null for 35% Plans and Supplementation
Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%</sid:TurnoverTableDescription>
    <sid:TurnoverTableDescription contextRef="From2021-01-012021-12-31">Millennium Plan 5% per year
Null for 35% Plans and Supplementation</sid:TurnoverTableDescription>
    <sid:DescriptionOfRetirementAge contextRef="From2022-01-01to2022-12-31">&#160;100% on the first date he/she becomes eligible for programmed retirement benefit under the plan&#160;</sid:DescriptionOfRetirementAge>
    <sid:DescriptionOfRetirementAge contextRef="From2021-01-012021-12-31">&#160;100% on the first date he/she becomes eligible for programmed retirement benefit under the plan&#160;</sid:DescriptionOfRetirementAge>
    <sid:DescriptionOfHouseholdOfActiveParticipants contextRef="From2022-01-01to2022-12-31">&#160;95% will be married at the time of retirement, with the wife being 4 years younger than the husband&#160;</sid:DescriptionOfHouseholdOfActiveParticipants>
    <sid:DescriptionOfHouseholdOfActiveParticipants contextRef="From2021-01-012021-12-31">&#160;95% will be married at the time of retirement, with the wife being 4 years younger than the husband&#160;</sid:DescriptionOfHouseholdOfActiveParticipants>
    <sid:SummaryOfAverageLifeExpectancyTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfAverageLifeExpectancyTableTextBlock_pn3n3_zbNsjxn4vZd3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 8)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B4_zJYz7Zsvjpue" style="display: none"&gt;Schedule
of average life expectancy&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Plan covering 35% of the average salary&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Average salary supplementation plan&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Mixed supplementary benefit plan (Mil&#xea;nio Plan)&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Plan ACT - Mau&#xe1; Prev&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 39%"&gt;Longevity at age of 65 for current participants&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt; width: 9%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Male&lt;/td&gt;
    &lt;td style="text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_zhEYx4f0155b" title="Average life expectancy of employees (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; border-top-color: Black; border-top-width: 0.5pt"&gt;&lt;span id="xdx_90F_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;18.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;18.75&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_909_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;21.47&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;21.47&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zxzp5OpZuPGe" title="Average life expectancy of employees (in years)"&gt;22.17&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;Female&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;18.38&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_902_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;21.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;21.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;23.34&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_90C_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 65 (in years)"&gt;23.34&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_903_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zA1C9Rwh5fVh" title="Average life expectancy in years of employees who are 65 (in years)"&gt;19.55&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Longevity at age of 40 for current participants&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Male&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;40.60&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_906_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)"&gt;40.60&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;span id="xdx_903_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;44.07&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)"&gt;44.07&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zbr1WBf9ggS8" title="Average life expectancy of employees (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Female&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;40.15&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;44.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90D_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;44.41&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;span id="xdx_908_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;46.28&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 40 (in years)"&gt;46.28&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_905_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zTSEaxQ25azl" title="Average life expectancy in years of employees who are 40 (in years)"&gt;45.30&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfAverageLifeExpectancyTableTextBlock>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2022-01-012022-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">18.38</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2021-01-012021-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">18.38</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2022-01-012022-12-31_custom_AverageSalarySupplementationPlanMember">18.75</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2021-01-012021-12-31_custom_AverageSalarySupplementationPlanMember">18.75</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember">21.47</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2021-01-012021-12-31_custom_MixedSupplementaryBenefitPlanMember">21.47</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive contextRef="From2022-01-012022-12-31_custom_PlanACTMauaPrevMember">22.17</sid:AverageLifeExpectancyOfEmployeesThatAreSixtyFive>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2022-01-012022-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">18.38</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2021-01-012021-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">18.38</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2022-01-012022-12-31_custom_AverageSalarySupplementationPlanMember">21.41</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2021-01-012021-12-31_custom_AverageSalarySupplementationPlanMember">21.41</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember">23.34</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2021-01-012021-12-31_custom_MixedSupplementaryBenefitPlanMember">23.34</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2022-01-012022-12-31_custom_PlanACTMauaPrevMember">19.55</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2022-01-012022-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2021-01-012021-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2022-01-012022-12-31_custom_AverageSalarySupplementationPlanMember">40.60</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2021-01-012021-12-31_custom_AverageSalarySupplementationPlanMember">40.60</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember">44.07</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2021-01-012021-12-31_custom_MixedSupplementaryBenefitPlanMember">44.07</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFourty contextRef="From2022-01-012022-12-31_custom_PlanACTMauaPrevMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreFourty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2022-01-012022-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2021-01-012021-12-31_custom_PlanCoveringThirtyFivePercentOfTheAverageSalaryMember">40.15</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2022-01-012022-12-31_custom_AverageSalarySupplementationPlanMember">44.41</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2021-01-012021-12-31_custom_AverageSalarySupplementationPlanMember">44.41</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember">46.28</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2021-01-012021-12-31_custom_MixedSupplementaryBenefitPlanMember">46.28</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty contextRef="From2022-01-012022-12-31_custom_PlanACTMauaPrevMember">45.30</sid:AverageLifeExpectancyOfEmployeesThatAreFemaleForty>
    <sid:SummaryOfAllocationOfPlanAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfAllocationOfPlanAssetsTableTextBlock_pn3n3_zMQvnNETpdB4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 9)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B8_zdxxiOKKDnZ7" style="display: none"&gt;Schedule
of allocation of plan assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 27%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 12%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 12%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 10%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Variable income&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;193,948&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zzItxfu1BCMd" title="Plan assets percentage"&gt;5.43&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;195,032&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zf0X2OmOHdW" title="Plan assets percentage"&gt;5.44&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zL1IMkFo7tcf" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;54,285&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_900_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zrW7W8TUDbVl" title="Plan assets percentage"&gt;1.44&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Fixed income&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;3,106,206&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zXEZK1ej7kL1" title="Plan assets percentage"&gt;86.94&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;3,127,736&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_z6SrksuEbVa4" title="Plan assets percentage"&gt;87.26&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zYOl3HPrmyEb" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;3,438,735&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zjTmxINdFGe7" title="Plan assets percentage"&gt;91.31&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Real estate&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;207,223&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_zj1oQiMj0G3j" title="Plan assets percentage"&gt;5.80&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;190,474&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_z7I2j8Dnui48" title="Plan assets percentage"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_z6GEDPMH61D2" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;182,145&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_zelEv02Krd8h" title="Plan assets percentage"&gt;4.84&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Others&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;65,492&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_zOGoW5xPDKU3" title="Plan assets percentage"&gt;1.83&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;71,001&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_zMHVp3uPMnQc" title="Plan assets percentage"&gt;1.98&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_ztjA8ZwjBA52" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;91,028&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_z6hbIKdIpDZg" title="Plan assets percentage"&gt;2.42&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;&#160;3,572,869&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_906_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231_zOQDQw0yzOCk" title="Plan assets percentage"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PlanAssetsAtFairValue_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;3,584,243&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231_zObNLtASrXcf" title="Plan assets percentage"&gt;100.00&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="color: white; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231_zMUom5pGQho7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"&gt;&#160;3,766,193&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"&gt;&lt;span id="xdx_90A_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231_zcEV8m0LM5Jl" title="Plan assets percentage"&gt;100.00&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfAllocationOfPlanAssetsTableTextBlock>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2022-12-31_custom_VariableIncomeMember"
      decimals="-3"
      unitRef="BRL">193948000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2022-01-012022-12-31_custom_VariableIncomeMember"
      decimals="INF"
      unitRef="Pure">0.0543</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_custom_VariableIncomeMember"
      decimals="-3"
      unitRef="BRL">195032000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2021-01-012021-12-31_custom_VariableIncomeMember"
      decimals="INF"
      unitRef="Pure">0.0544</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2020-12-31_custom_VariableIncomeMember"
      decimals="-3"
      unitRef="BRL">54285000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2020-01-012020-12-31_custom_VariableIncomeMember"
      decimals="INF"
      unitRef="Pure">0.0144</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2022-12-31_custom_FixedIncomeMember"
      decimals="-3"
      unitRef="BRL">3106206000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2022-01-012022-12-31_custom_FixedIncomeMember"
      decimals="INF"
      unitRef="Pure">0.8694</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_custom_FixedIncomeMember"
      decimals="-3"
      unitRef="BRL">3127736000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2021-01-012021-12-31_custom_FixedIncomeMember"
      decimals="INF"
      unitRef="Pure">0.8726</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2020-12-31_custom_FixedIncomeMember"
      decimals="-3"
      unitRef="BRL">3438735000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2020-01-012020-12-31_custom_FixedIncomeMember"
      decimals="INF"
      unitRef="Pure">0.9131</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2022-12-31_custom_RealEstatesMember"
      decimals="-3"
      unitRef="BRL">207223000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2022-01-012022-12-31_custom_RealEstatesMember"
      decimals="INF"
      unitRef="Pure">0.0580</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_custom_RealEstatesMember"
      decimals="-3"
      unitRef="BRL">190474000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2021-01-012021-12-31_custom_RealEstatesMember"
      decimals="INF"
      unitRef="Pure">0.0531</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2020-12-31_custom_RealEstatesMember"
      decimals="-3"
      unitRef="BRL">182145000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2020-01-012020-12-31_custom_RealEstatesMember"
      decimals="INF"
      unitRef="Pure">0.0484</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2022-12-31_custom_OthersPlanAssetsMember"
      decimals="-3"
      unitRef="BRL">65492000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2022-01-012022-12-31_custom_OthersPlanAssetsMember"
      decimals="INF"
      unitRef="Pure">0.0183</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_custom_OthersPlanAssetsMember"
      decimals="-3"
      unitRef="BRL">71001000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2021-01-012021-12-31_custom_OthersPlanAssetsMember"
      decimals="INF"
      unitRef="Pure">0.0198</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2020-12-31_custom_OthersPlanAssetsMember"
      decimals="-3"
      unitRef="BRL">91028000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2020-01-012020-12-31_custom_OthersPlanAssetsMember"
      decimals="INF"
      unitRef="Pure">0.0242</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3572869000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">1.0000</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3584243000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">1.0000</sid:PlanAssetsPercentage>
    <ifrs-full:PlanAssetsAtFairValue contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">3766193000</ifrs-full:PlanAssetsAtFairValue>
    <sid:PlanAssetsPercentage
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">1.0000</sid:PlanAssetsPercentage>
    <sid:PensionPlanExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1616000</sid:PensionPlanExpense>
    <sid:PensionPlanExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2032000</sid:PensionPlanExpense>
    <ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
      contextRef="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">19295000</ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan>
    <ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_MixedSupplementaryBenefitPlanMember_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">1366000</ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset>
    <sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_pn3n3_zBVleXG2JVxc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 10)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BB_zizCWktAEf4j" style="display: none"&gt;Schedule of sensitivity analysis&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Consolidated Effect of Plans&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; width: 66%"&gt;Assumption: Discount rate&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 15%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 17%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_907_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zo6HnudEk9ug" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_z9P1je5WdPXc" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zvg0saLZAYme" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;(13,628)&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zy6tUCNx6qM2" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;14,646&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zbC4L09VtM7i" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;(116,302)&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_z1iIMwZIOqo7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;124,915&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Assumption: Salary growth&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_908_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zzifx3Y3jY2d" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_908_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zw8zAiJhDNK9" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zyMgPBVtVDX2" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;116&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zQztQXuBIoZ1" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(108)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zkqBIU0M5WI7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;1,148&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zxlduc37bX1f" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;(1,081)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Assumption: Benefit adjustment&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90A_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_z62B5J9rNlKc" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_901_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zQxfqYfFm9Jc" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zd5fwAEWZ6Vi" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;1,728&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zt24DnwxAqXb" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(1,728)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zeyzSAY6vzSj" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;14,713&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zjPrH1rRlh68" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(14,713)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Assumption: Mortality table&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zZ6Y3l0sEptj" style="font-weight: bold; text-align: right" title="Sensitivity level, year"&gt;+1 ano&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zQGToogMGOcj" style="font-weight: bold; text-align: right" title="Sensitivity level, year"&gt;- 1 ano&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_z3F3lZ9iRGff" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;8,572&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_z5bSmB8HSCma" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(8,681)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zAao3LLGhMKa" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;72,993&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zfeAmEZlOg7f" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(73,913)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember"
      decimals="INF"
      unitRef="Pure">0.005</sid:SensitivityLevel>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember"
      decimals="INF"
      unitRef="Pure">-0.005</sid:SensitivityLevel>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember"
      decimals="-3"
      unitRef="BRL">-13628000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember"
      decimals="-3"
      unitRef="BRL">14646000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember"
      decimals="INF"
      unitRef="Shares">-116302</sid:EffectOnPresentValueOfObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember"
      decimals="INF"
      unitRef="Shares">124915</sid:EffectOnPresentValueOfObligations>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember"
      decimals="INF"
      unitRef="Pure">0.005</sid:SensitivityLevel>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember"
      decimals="INF"
      unitRef="Pure">-0.005</sid:SensitivityLevel>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember"
      decimals="-3"
      unitRef="BRL">116000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember"
      decimals="-3"
      unitRef="BRL">-108000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember"
      decimals="INF"
      unitRef="Shares">1148</sid:EffectOnPresentValueOfObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember"
      decimals="INF"
      unitRef="Shares">-1081</sid:EffectOnPresentValueOfObligations>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember"
      decimals="INF"
      unitRef="Pure">0.005</sid:SensitivityLevel>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember"
      decimals="INF"
      unitRef="Pure">-0.005</sid:SensitivityLevel>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember"
      decimals="-3"
      unitRef="BRL">1728000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember"
      decimals="-3"
      unitRef="BRL">-1728000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember"
      decimals="INF"
      unitRef="Shares">14713</sid:EffectOnPresentValueOfObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember"
      decimals="INF"
      unitRef="Shares">-14713</sid:EffectOnPresentValueOfObligations>
    <sid:SensitivityLevelYear contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">+1 ano</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember">- 1 ano</sid:SensitivityLevelYear>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember"
      decimals="-3"
      unitRef="BRL">8572000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember"
      decimals="-3"
      unitRef="BRL">-8681000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember"
      decimals="INF"
      unitRef="Shares">72993</sid:EffectOnPresentValueOfObligations>
    <sid:EffectOnPresentValueOfObligations
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember"
      decimals="INF"
      unitRef="Shares">-73913</sid:EffectOnPresentValueOfObligations>
    <sid:SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_pn3n3_zwMmXpbyvd9j" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 11)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8B4_zP68xOfdhEy7" style="display: none"&gt;Schedule
of forecast benefit payments of the defined benefit plans&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 66%"&gt;Forecast payments&lt;/td&gt;
    &lt;td style="text-align: right; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 32%"&gt;2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 1&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 1"&gt;&#160;&#160;331,781&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Year 2&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 2"&gt;&#160;&#160;309,844&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 3&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 3"&gt;&#160;&#160;301,196&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Year 4&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Year 4"&gt;&#160;&#160;293,367&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 5&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 5"&gt;&#160;&#160;284,533&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Next 5 years&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Next 5 years"&gt;&#160;&#160;1,286,222&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total forecast payments&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Defined benefit plan forecast future benefit payments year six"&gt;&#160;&#160;2,806,943&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">331781000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">309844000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">301196000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">293367000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">284533000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter
      contextRef="AsOf2022-12-31_ifrs-full_DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember"
      decimals="-3"
      unitRef="BRL">1286222000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2806943000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix>
    <sid:SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_pn3n3_zSAtTxTk7ev5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 12)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B4_zqe7aYkmoad4" style="display: none"&gt;Schedule
of post-employment health care plan amounts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 15%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Present value of obligations&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Present value of obligations"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zMUX2BYKMIxf" style="text-align: right" title="Present value of obligations"&gt;&#160;&#160;584,288&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zOGtYeBFMxB9" style="border-bottom: Black 0.5pt solid; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Present value of obligations"&gt;&#160;&#160;678,880&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Liabilities&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20221231_zbx7wP80h1b9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;537,290&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231_zpsOtnR424Yi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Actuarial liabilities"&gt;&#160;&#160;584,288&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20201231_zp1SsFSlv26h" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Actuarial liabilities"&gt;&#160;&#160;678,880&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">537290000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">584288000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">678880000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <sid:LiabilitiesOfBenefitPlan contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">537290000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">584288000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">678880000</sid:LiabilitiesOfBenefitPlan>
    <sid:SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_pn3n3_zK1fUwzTLLH4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 13)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8BA_zLxGj0HiK4R7" style="display: none"&gt;Schedule
of reconciliation of the healthcare liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 15px; vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 15%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Actuarial liability at the beginning of the year&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z5qbYfFKbAm6" style="text-align: right" title="Actuarial liability at the beginning of the year"&gt;&#160;&#160;584,288&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zicYf3gC4YSi" style="text-align: right" title="Actuarial liability at the beginning of the year"&gt;&#160;&#160;678,880&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zMU2ktgOJOda" style="text-align: right" title="Actuarial liability at the beginning of the year"&gt;&#160;&#160;892,396&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Expenses recognized in income for the year&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: middle; text-align: right" title="Expenses recognized in income for the year"&gt;57,926&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zB1BQRUCF0E7" style="vertical-align: middle; text-align: right" title="Expenses recognized in income for the year"&gt;42,355&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zZJPv5O31O7e" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Expenses recognized in income for the year"&gt;57,731&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Sponsor&#x2019;s contributions transferred in prior year&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Sponsor's contributions transferred in prior year"&gt;&#160;&#160;(62,213)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zK3SkScceOBb" style="text-align: right" title="Sponsor's contributions transferred in prior year"&gt;&#160;&#160;(73,324)&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zpCgFXiYvWu1" style="padding-left: 15px; text-align: right" title="Sponsor's contributions transferred in prior year"&gt;&#160;&#160;(81,340)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Recognition of actuarial loss/(gain)&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Recognition of actuarial loss/(gain)"&gt;&#160;&#160;(42,711)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zFPn3xMWYVZj" style="text-align: right" title="Recognition of actuarial loss/(gain)"&gt;&#160;&#160;(63,623)&lt;/td&gt;
    &lt;td style="font-weight: bold; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zgpJAoHE6NJa" style="padding-left: 15px; text-align: right" title="Recognition of actuarial loss/(gain)"&gt;(189,907)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Actuarial liability at the end of the year&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zBREWCJngBIh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"&gt;&#160;537,290&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z9OwNX41QXch" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"&gt;&#160;584,288&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zxoASfEI5Fhf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"&gt;&#160;678,880&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">584288000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">678880000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2019-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">892396000</sid:LiabilitiesOfBenefitPlan>
    <sid:ExpensesRecognizedInIncomeNetDefinedBenefitLiability
      contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">57926000</sid:ExpensesRecognizedInIncomeNetDefinedBenefitLiability>
    <sid:ExpensesRecognizedInIncomeNetDefinedBenefitLiability
      contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">42355000</sid:ExpensesRecognizedInIncomeNetDefinedBenefitLiability>
    <sid:ExpensesRecognizedInIncomeNetDefinedBenefitLiability
      contextRef="From2020-01-012020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">57731000</sid:ExpensesRecognizedInIncomeNetDefinedBenefitLiability>
    <sid:SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability
      contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-62213000</sid:SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability>
    <sid:SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability
      contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-73324000</sid:SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability>
    <sid:SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability
      contextRef="From2020-01-012020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-81340000</sid:SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability>
    <sid:RecognitionOfLossGainNetDefinedBenefitLiability
      contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-42711000</sid:RecognitionOfLossGainNetDefinedBenefitLiability>
    <sid:RecognitionOfLossGainNetDefinedBenefitLiability
      contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-63623000</sid:RecognitionOfLossGainNetDefinedBenefitLiability>
    <sid:RecognitionOfLossGainNetDefinedBenefitLiability
      contextRef="From2020-01-012020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-189907000</sid:RecognitionOfLossGainNetDefinedBenefitLiability>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">537290000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">584288000</sid:LiabilitiesOfBenefitPlan>
    <sid:LiabilitiesOfBenefitPlan
      contextRef="AsOf2020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">678880000</sid:LiabilitiesOfBenefitPlan>
    <sid:SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_zCka9k4WGc4e" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 14)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8B2_zK08j4nMDuJ5" style="display: none"&gt;Schedule
of actuarial gains and losses recognized in shareholders' equity&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: bottom; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 15%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&#160;Actuarial gain (loss) on obligation&#160;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zHaNIY1ZjR92" style="text-align: right" title="Acturial gain loss on obligation"&gt;&#160;&#160;(42,711)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zZSYKrXmBoE4" style="text-align: right" title="Acturial gain loss on obligation"&gt;&#160;&#160;(63,623)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zdB4ijzTMVW8" style="text-align: right" title="Acturial gain loss on obligation"&gt;&#160;(189,907)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Gain/(loss) recognized in shareholders' equity&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"&gt;&#160;&#160;(42,711)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zzWh4ME7siG9" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"&gt;&#160;&#160;(63,623)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z8S15IFVCD2c" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"&gt;&#160;(189,907)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-42711000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-63623000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-189907000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-42711000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-63623000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
      contextRef="From2020-01-012020-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">-189907000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <sid:SummaryOfWeightedAverageLifeExpectancyTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfWeightedAverageLifeExpectancyTableTextBlock_pn3n3_zu9woiOpYIO7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 15)"&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;&lt;span id="xdx_8B9_zawmCO4BERU3" style="display: none"&gt;Schedule
of weighted average life expectancy&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 59%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Longevity at age of 65 for current participants&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Male&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--AverageLifeExpectancyOfEmployees_c20220101__20221231__custom--ParticipantsAxis__custom--MaleMember" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AverageLifeExpectancyOfEmployees_c20210101__20211231__custom--ParticipantsAxis__custom--MaleMember_zrSvHAyqSru8" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AverageLifeExpectancyOfEmployees_c20200101__20201231__custom--ParticipantsAxis__custom--MaleMember_z8CCpWp6Tyt4" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Female&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__custom--ParticipantsAxis__custom--FemaleMember_zwjDo7HzGaW1" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__custom--ParticipantsAxis__custom--FemaleMember_zKZ4054erCDh" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20200101__20201231__custom--ParticipantsAxis__custom--FemaleMember_ztIjrqyntUDh" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"&gt;&#160;&#160;20.24&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom; background-color: white"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right; background-color: white"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Longevity at age of 40 for current participants&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: white"&gt;
    &lt;td style="vertical-align: middle"&gt;Male&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AverageLifeExpectancyOfEmployees_c20220101__20221231__custom--ParticipantsAxis__custom--Male1Member" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--AverageLifeExpectancyOfEmployees_c20210101__20211231__custom--ParticipantsAxis__custom--Male1Member_zuMxkBH5p0Xc" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--AverageLifeExpectancyOfEmployees_c20200101__20201231__custom--ParticipantsAxis__custom--Male1Member_zHEn6p4viOFc" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Female&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__custom--ParticipantsAxis__custom--Female1Member" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__custom--ParticipantsAxis__custom--Female1Member_z5zF2CcmSMc" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20200101__20201231__custom--ParticipantsAxis__custom--Female1Member_z2riZDHleEsj" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"&gt;&#160;&#160;42.74&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfWeightedAverageLifeExpectancyTableTextBlock>
    <sid:AverageLifeExpectancyOfEmployees contextRef="From2022-01-012022-12-31_custom_MaleMember">&#160;&#160;20.24</sid:AverageLifeExpectancyOfEmployees>
    <sid:AverageLifeExpectancyOfEmployees contextRef="From2021-01-012021-12-31_custom_MaleMember">&#160;&#160;20.24</sid:AverageLifeExpectancyOfEmployees>
    <sid:AverageLifeExpectancyOfEmployees contextRef="From2020-01-012020-12-31_custom_MaleMember">&#160;&#160;20.24</sid:AverageLifeExpectancyOfEmployees>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2022-01-012022-12-31_custom_FemaleMember">&#160;&#160;20.24</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2021-01-012021-12-31_custom_FemaleMember">&#160;&#160;20.24</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2020-01-012020-12-31_custom_FemaleMember">&#160;&#160;20.24</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployees contextRef="From2022-01-012022-12-31_custom_Male1Member">&#160;&#160;42.74</sid:AverageLifeExpectancyOfEmployees>
    <sid:AverageLifeExpectancyOfEmployees contextRef="From2021-01-012021-12-31_custom_Male1Member">&#160;&#160;42.74</sid:AverageLifeExpectancyOfEmployees>
    <sid:AverageLifeExpectancyOfEmployees contextRef="From2020-01-012020-12-31_custom_Male1Member">&#160;&#160;42.74</sid:AverageLifeExpectancyOfEmployees>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2022-01-012022-12-31_custom_Female1Member">&#160;&#160;42.74</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2021-01-012021-12-31_custom_Female1Member">&#160;&#160;42.74</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:AverageLifeExpectancyOfEmployeesThatAreForty contextRef="From2020-01-012020-12-31_custom_Female1Member">&#160;&#160;42.74</sid:AverageLifeExpectancyOfEmployeesThatAreForty>
    <sid:SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_pn3n3_zZIXl8xE6749" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 16)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;&lt;span id="xdx_8BB_zsglB5wqeC3f" style="display: none"&gt;Schedule
of actuarial assumptions used for calculating postemployment healthcare benefits&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; background-color: white; width: 47%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 26%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom; background-color: white; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 26%"&gt;12/31/2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Biometric and Demographic&lt;/td&gt;
    &lt;td style="color: red"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;General mortality table&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--GeneralMortalityTableDescription_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: center" title="General mortality table"&gt;AT 2000 segregated by gender 20%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--GeneralMortalityTableDescription_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zN2kunDmLYQc" style="text-align: center" title="General mortality table"&gt;AT 2000 segregated by gender 20%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;Financial&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;Actuarial nominal discount rate&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zhcSaOx477h9" title="Actuarial assumption of discount rates"&gt;6.10&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zaNPHacQX5z7" title="Actuarial assumption of discount rates"&gt;10.55&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Inflation&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_ztLq58uZzbkg" title="Actuarial assumption of expected rates of inflation"&gt;5.31&lt;/span&gt;%&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zW6JxPuz4Foj" title="Actuarial assumption of expected rates of inflation"&gt;5.03&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;Real increase in medical costs based on age (Aging Factor)&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: right" title="Real increase in medical costs based on age (Aging Factor)"&gt;0,5% - 3,00% real a.a.&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: right" title="Real increase in medical costs based on age (Aging Factor)"&gt;0,5% - 3,00% real a.a.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle"&gt;Nominal increase medical costs growth rate&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfMedicalCostTrendRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zERNObct9mv8" title="Actuarial assumption of medical cost trend rates"&gt;4.10&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfMedicalCostTrendRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z0XxYTYyA7Tc" title="Actuarial assumption of medical cost trend rates"&gt;4.10&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td&gt;Average medical cost (Claim cost)&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--AverageMedicalCost_pid_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zEr76tyQNT4a" style="text-align: right" title="Average medical cost"&gt;1,084.14&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--AverageMedicalCost_pid_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_ztMMaGUswyr9" style="text-align: right" title="Average medical cost"&gt;1,011.42&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock>
    <sid:GeneralMortalityTableDescription contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember">AT 2000 segregated by gender 20%</sid:GeneralMortalityTableDescription>
    <sid:GeneralMortalityTableDescription contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember">AT 2000 segregated by gender 20%</sid:GeneralMortalityTableDescription>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="Pure">0.0610</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="Pure">0.1055</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="Pure">0.0531</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="Pure">0.0503</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <sid:RealIncreaseInMedicalCostsBasedOnAgeAgingFactor contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember">0,5% - 3,00% real a.a.</sid:RealIncreaseInMedicalCostsBasedOnAgeAgingFactor>
    <sid:RealIncreaseInMedicalCostsBasedOnAgeAgingFactor contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember">0,5% - 3,00% real a.a.</sid:RealIncreaseInMedicalCostsBasedOnAgeAgingFactor>
    <ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="Pure">0.0410</ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates>
    <ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates
      contextRef="AsOf2021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="Pure">0.0410</ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates>
    <sid:AverageMedicalCost
      contextRef="From2022-01-012022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="N">1084.14</sid:AverageMedicalCost>
    <sid:AverageMedicalCost
      contextRef="From2021-01-012021-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="INF"
      unitRef="N">1011.42</sid:AverageMedicalCost>
    <sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_pn3n3_zv1RaqfRo1Qf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 17)"&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;&lt;span id="xdx_8BD_zorU9W8KcY38" style="display: none"&gt;Schedule of quantitative sensitivity analysis for significant
assumptions&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 63%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 18%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 18%"&gt;12/31/2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"&gt;Healthcare Plan&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Assumption: Discount rate&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_906_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zBMR422E4oJl" title="Sensitivity level"&gt;0.5&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90B_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zXAiTwXxFhkk" title="Sensitivity level"&gt;-0.5&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;&#160;489&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(529)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zumSoAX7POua" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(17,379)&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zyVOUra7MXvc" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;18,672&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Assumption: Medical Inflation&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zdFGoKdcahfj" title="Sensitivity level"&gt;1.0&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&lt;span id="xdx_901_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zgTCSwUj1Iw2" title="Sensitivity level"&gt;-1.0&lt;/span&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;&#160;4,923&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(4,334)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zJdde6SmWsw7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;41,959&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zcC3qd6V2yX2" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(36,932)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;Assumption: Mortality Table&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold"&gt;Sensitivity level&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember" style="font-weight: bold; text-align: center" title="Sensitivity level, year"&gt;+1 ano&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember" style="font-weight: bold; text-align: center" title="Sensitivity level, year"&gt;- 1 ano&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on current service cost and on interest on actuarial obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;&#160;3,755&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"&gt;&#160;(3,556)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 30px; vertical-align: middle; text-align: left"&gt;Effect on present value of obligations&lt;/td&gt;
    &lt;td style="vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zwAFCzVlUUS9" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;32,004&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zTM3LW2h0I31" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"&gt;&#160;&#160;(30,305)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Pure">0.005</sid:SensitivityLevel>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Pure">-0.005</sid:SensitivityLevel>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">489000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">-529000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1>
    <sid:EffectOnPresentValueOfObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Shares">-17379</sid:EffectOnPresentValueOfObligations1>
    <sid:EffectOnPresentValueOfObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleDecreaseInActuarialAssumptionMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Shares">18672</sid:EffectOnPresentValueOfObligations1>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMedicalInflationMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Pure">0.010</sid:SensitivityLevel>
    <sid:SensitivityLevel
      contextRef="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMedicalInflationMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Pure">-0.010</sid:SensitivityLevel>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMedicalInflationMember_custom_HealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">4923000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1
      contextRef="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMedicalInflationMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">-4334000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1>
    <sid:EffectOnPresentValueOfObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMedicalInflationMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Shares">41959</sid:EffectOnPresentValueOfObligations1>
    <sid:EffectOnPresentValueOfObligations1
      contextRef="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMedicalInflationMember_ifrs-full_ActuarialAssumptionOfDiscountRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Shares">-36932</sid:EffectOnPresentValueOfObligations1>
    <sid:SensitivityLevelYear contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMortalityTableMember_custom_HealthcarePlanMember">+1 ano</sid:SensitivityLevelYear>
    <sid:SensitivityLevelYear contextRef="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMortalityTableMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember_custom_HealthcarePlanMember">- 1 ano</sid:SensitivityLevelYear>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMortalityTableMember_custom_HealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">3755000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1>
    <sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1
      contextRef="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMortalityTableMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember_custom_HealthcarePlanMember"
      decimals="-3"
      unitRef="BRL">-3556000</sid:EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1>
    <sid:EffectOnPresentValueOfObligations1
      contextRef="From2022-01-012022-12-31_custom_PossibleIncreaseInActuarialAssumptionMember_custom_ActuarialAssumptionOfMortalityTableMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Shares">32004</sid:EffectOnPresentValueOfObligations1>
    <sid:EffectOnPresentValueOfObligations1
      contextRef="From2022-01-012022-12-31_custom_ActuarialAssumptionOfMortalityTableMember_ifrs-full_ActuarialAssumptionOfMortalityRatesMember_custom_HealthcarePlanMember"
      decimals="INF"
      unitRef="Shares">-30305</sid:EffectOnPresentValueOfObligations1>
    <sid:SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_pn3n3_z3rZSBkugKii" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 18)"&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zLuJ77RqptO8" style="display: none"&gt;Schedule
of forecast benefit payments of the postemployment healthcare plans&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: middle"&gt;
    &lt;td style="font-weight: bold; width: 69%"&gt;Forecast benefit payments&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 29%"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="text-align: right; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 1&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 1"&gt;&#160;67,596&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Year 2&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 2"&gt;&#160;64,264&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 3&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 3"&gt;&#160;60,913&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle"&gt;Year 4&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Year 4"&gt;&#160;57,523&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle; background-color: #DCE6F1"&gt;
    &lt;td&gt;Year 5&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 5"&gt;&#160;54,116&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="vertical-align: middle"&gt;
    &lt;td&gt;Next 5 years&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Next 5 years"&gt;&#160;&#160;220,269&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="font-weight: bold; vertical-align: middle"&gt;Total forecast payments&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DefinedBenefitPlanForecastFutureBenefitPayments_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Total forecast payments"&gt;&#160;&#160;524,681&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;

</sid:SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">67596000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">64264000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">60913000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">57523000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">54116000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive>
    <sid:DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">220269000</sid:DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter>
    <sid:DefinedBenefitPlanForecastFutureBenefitPayments
      contextRef="AsOf2022-12-31_custom_PostEmploymentHealthcareBenefitsMember"
      decimals="-3"
      unitRef="BRL">524681000</sid:DefinedBenefitPlanForecastFutureBenefitPayments>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_809_eifrs-full--DisclosureOfCommitmentsExplanatory_zCCO7r17bfFe" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;31.&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-size: 9pt"&gt;&lt;span id="xdx_82E_z5X98FZI1v75"&gt;COMMITMENTS&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;31.a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Take&lt;i&gt;-or&lt;/i&gt;-pay contracts&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the Company was
a party to take-or-pay contracts as shown in the following table:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_880_ecustom--SummaryOfTakeOrPayContractsTableTextBlock_pn3n3_zaSERhmlekV8" style="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;span id="xdx_8B1_zj82Lou67U4k" style="display: none"&gt;Schedule
of take-or-pay contracts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Payments in the period&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 58%"&gt;Type of service&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2022&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2024&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2025&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;After 2025&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Transportation of iron ore, coal, coke, steel products, cement and mining products.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zhVCzbdvyl7c" style="vertical-align: middle; text-align: right"&gt;1,351,564&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zO79hAjEJp1d" style="vertical-align: middle; text-align: right"&gt;1,568,658&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zW7AM5ecFgq3" style="vertical-align: middle; text-align: right"&gt;1,621,040&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zmSomuP4nG8b" style="vertical-align: middle; text-align: right"&gt;1,645,983&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_z918kkgEvBg3" style="vertical-align: middle; text-align: right"&gt;1,658,897&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zG07g1Yt5cck" style="vertical-align: middle; text-align: right"&gt;1,306,279&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zXxqES3pIRwh" style="vertical-align: middle; text-align: right"&gt;6,232,199&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Supply of power, natural gas, oxygen, nitrogen, argon and iron ore pellets.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_ziQJHJAdkv19" style="vertical-align: middle; text-align: right"&gt;1,546,308&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zDf1ZGKVCGx2" style="vertical-align: middle; text-align: right"&gt;2,191,442&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zrqJc0LIGBS1" style="vertical-align: middle; text-align: right"&gt;1,618,085&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zsx23oVecmjd" style="vertical-align: middle; text-align: right"&gt;1,423,546&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zzjJxoCH05cc" style="vertical-align: middle; text-align: right"&gt;330,600&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_z2lyjZxyFt83" style="vertical-align: middle; text-align: right"&gt;740,584&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zuhCcKPfIn24" style="vertical-align: middle; text-align: right"&gt;4,112,815&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Processing of slag generated during pig iron and steel production.&#x202f;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zlpqLX1f2lwk" style="vertical-align: middle; text-align: right"&gt;73,983&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zEwyFxs0M4V1" style="vertical-align: middle; text-align: right"&gt;84,140&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zZzqi2Cnq4k9" style="vertical-align: middle; text-align: right"&gt;54,163&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zGfPsv7J3PKg" style="vertical-align: middle; text-align: right"&gt;8,024&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_z5WdoL4tNsgf" style="vertical-align: middle; text-align: right"&gt;62,187&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Manufacturing, repair, recovery and production of ingot casting machine units.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_z6mKYTgHcZFh" style="vertical-align: middle; text-align: right"&gt;3,499&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Oil Storage and Handling&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zYwUjE4IEbL4" style="vertical-align: middle; text-align: right"&gt;2,489&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zAWGDZBwLwca" style="vertical-align: middle; text-align: right"&gt;2,567&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zM7psPhXuEj6" style="vertical-align: middle; text-align: right"&gt;2,893&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zZ2CTC0aIvY4" style="vertical-align: middle; text-align: right"&gt;723&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zDwQBbi7Bwr3" style="vertical-align: middle; text-align: right"&gt;3,616&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Labor and consultancy services&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zmZQ8mZa09o8" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,375&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zxVxPRgS0lug" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,300&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_z1fCHTOTVT0l" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,712&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zMzZUytN00Me" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,712&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zxG6WJj2Z7P5" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;26,089&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_z77cqNzdfZZd" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;130,443&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServices1Member_zQ8Tnsmhfpig" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;223,956&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_z3HFwFhh2NZ" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,011,218&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zpc45A0cnIj2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,880,107&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zInQbqqqYUa1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;3,329,893&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember_z4OM2p6EW9n1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;3,111,988&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember_zT8xHMIX4KI8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;2,015,586&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zjXrcDRJlv9b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;2,177,306&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231_zBPTLKFvUEz8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;10,634,773&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;b&gt;31.b)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Projects and other commitments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;
&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;Transnordestina project&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Transnordestina project which corresponds to
rail network II of the Northeast Railway System, includes building 1,753 km of new, next-generation, wide-gauge tracks. The project posts
an evolution of 48% progress which was expected to completion for 2017, completion period currently under discussion with the responsible
agencies.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;After extensive negotiations involving ANTT, TCU
and the then Ministry of Infrastructure, on December 23, 2022, the first amendment to the Concession Agreement was signed, which redefined
the scope and deadlines for completion of the TLSA sections, notably to provide for the return of the section Salgueiro-Porto de Suape
(SPS), which results in a project with the current 1,206 km of rail network and completion deadline up to December 2029. This act also
ended the discussion of the administrative procedure for expiry recommendation, which was being processed by the National Ground Transportation
Agency (&#x201c;ANTT&#x201d;).&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company expects that the investments will allow
Transnordestina Log&#xed;stica S.A. (&#x201c;TLSA&#x201d;), the concessionaire that owns the Transnordestina Project, to transport various
products, such as soybeans, corn, iron ore, limestone, cotton, sugar cane, fertilizers, oil and fuels. The concession period ends in 2057
and may be terminated before that period if the concessionaire reaches the minimum return agreed with the Government. TLSA has obtained
the environmental authorizations required and implementation is advanced, &#x201c;Phase I&#x201d; has been concluded in the stretch from
the state of Piau&#xed; to the city of S&#xe3;o Miguel do Fidalgo and the superstructure and infrastructure works in the stretch from
the state of Cear&#xe1; are in progress.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;
&lt;span style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;FTL &#x2013; Ferrovia Transnordestina Log&#xed;stica S.A. (Operational network)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In relation to Malha I, operated by FTL - Ferrovia
Transnordestina Log&#xed;stica S.A. (&#x201c;FTL&#x201d;), in July 2022, the Company filed the request for an Early Extension of the concession
contract for additional 30 years, which is based on compliance with legal requirements and the goals established by ANTT regarding production
volume and safety. Thus, despite the existence of an administrative procedure by ANTT which, in 2013, resulted in the recommendation of
expiry of the concession contract, there was a decision issued on 12/13/2022 by the Court of Auditors - TCU, Judgment 2769/2022, which
determined that ANTT and Ministry of Infrastructure, subject to their respective competences, adopt measures with a view to the definitive
solution of the Concession Contract for the network granted to FTL. Therefore, in view of the positive environment of negotiations for
the concession contract, as well as the growth of FTL, with the achievement of production records and Ebitda, the company considers the
Early Extension of the concession contract probable in order to definitively resolve the aforementioned contractual issues.&lt;/p&gt;

</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <sid:SummaryOfTakeOrPayContractsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_880_ecustom--SummaryOfTakeOrPayContractsTableTextBlock_pn3n3_zaSERhmlekV8" style="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;span id="xdx_8B1_zj82Lou67U4k" style="display: none"&gt;Schedule
of take-or-pay contracts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"&gt;Payments in the period&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 58%"&gt;Type of service&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2021&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2022&lt;/td&gt;
    &lt;td style="color: red; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2023&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2024&lt;/td&gt;
    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;2025&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: center; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;After 2025&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Transportation of iron ore, coal, coke, steel products, cement and mining products.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zhVCzbdvyl7c" style="vertical-align: middle; text-align: right"&gt;1,351,564&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zO79hAjEJp1d" style="vertical-align: middle; text-align: right"&gt;1,568,658&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zW7AM5ecFgq3" style="vertical-align: middle; text-align: right"&gt;1,621,040&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zmSomuP4nG8b" style="vertical-align: middle; text-align: right"&gt;1,645,983&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_z918kkgEvBg3" style="vertical-align: middle; text-align: right"&gt;1,658,897&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zG07g1Yt5cck" style="vertical-align: middle; text-align: right"&gt;1,306,279&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zXxqES3pIRwh" style="vertical-align: middle; text-align: right"&gt;6,232,199&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify"&gt;Supply of power, natural gas, oxygen, nitrogen, argon and iron ore pellets.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_ziQJHJAdkv19" style="vertical-align: middle; text-align: right"&gt;1,546,308&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zDf1ZGKVCGx2" style="vertical-align: middle; text-align: right"&gt;2,191,442&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zrqJc0LIGBS1" style="vertical-align: middle; text-align: right"&gt;1,618,085&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zsx23oVecmjd" style="vertical-align: middle; text-align: right"&gt;1,423,546&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zzjJxoCH05cc" style="vertical-align: middle; text-align: right"&gt;330,600&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_z2lyjZxyFt83" style="vertical-align: middle; text-align: right"&gt;740,584&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zuhCcKPfIn24" style="vertical-align: middle; text-align: right"&gt;4,112,815&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Processing of slag generated during pig iron and steel production.&#x202f;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zlpqLX1f2lwk" style="vertical-align: middle; text-align: right"&gt;73,983&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zEwyFxs0M4V1" style="vertical-align: middle; text-align: right"&gt;84,140&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zZzqi2Cnq4k9" style="vertical-align: middle; text-align: right"&gt;54,163&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zGfPsv7J3PKg" style="vertical-align: middle; text-align: right"&gt;8,024&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_z5WdoL4tNsgf" style="vertical-align: middle; text-align: right"&gt;62,187&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Manufacturing, repair, recovery and production of ingot casting machine units.&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_z6mKYTgHcZFh" style="vertical-align: middle; text-align: right"&gt;3,499&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #DCE6F1"&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Oil Storage and Handling&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zYwUjE4IEbL4" style="vertical-align: middle; text-align: right"&gt;2,489&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zAWGDZBwLwca" style="vertical-align: middle; text-align: right"&gt;2,567&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zM7psPhXuEj6" style="vertical-align: middle; text-align: right"&gt;2,893&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zZ2CTC0aIvY4" style="vertical-align: middle; text-align: right"&gt;723&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"/&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zDwQBbi7Bwr3" style="vertical-align: middle; text-align: right"&gt;3,616&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: middle; text-align: justify"&gt;Labor and consultancy services&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zmZQ8mZa09o8" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,375&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zxVxPRgS0lug" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,300&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_z1fCHTOTVT0l" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,712&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zMzZUytN00Me" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;33,712&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zxG6WJj2Z7P5" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;26,089&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_z77cqNzdfZZd" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;130,443&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServices1Member_zQ8Tnsmhfpig" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right"&gt;223,956&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_z3HFwFhh2NZ" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,011,218&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zpc45A0cnIj2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,880,107&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zInQbqqqYUa1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;3,329,893&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember_z4OM2p6EW9n1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;3,111,988&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember_zT8xHMIX4KI8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;2,015,586&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zjXrcDRJlv9b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;2,177,306&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231_zBPTLKFvUEz8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;&#160;10,634,773&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfTakeOrPayContractsTableTextBlock>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">1351564000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">1568658000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">1621040000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">1645983000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">1658897000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">1306279000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_custom_TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember"
      decimals="-3"
      unitRef="BRL">6232199000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">1546308000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">2191442000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">1618085000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">1423546000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">330600000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">740584000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_custom_SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember"
      decimals="-3"
      unitRef="BRL">4112815000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember"
      decimals="-3"
      unitRef="BRL">73983000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember"
      decimals="-3"
      unitRef="BRL">84140000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember"
      decimals="-3"
      unitRef="BRL">54163000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember"
      decimals="-3"
      unitRef="BRL">8024000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_custom_ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember"
      decimals="-3"
      unitRef="BRL">62187000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember"
      decimals="-3"
      unitRef="BRL">3499000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_OilStorageAndHandlingMember"
      decimals="-3"
      unitRef="BRL">2489000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_OilStorageAndHandlingMember"
      decimals="-3"
      unitRef="BRL">2567000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_OilStorageAndHandlingMember"
      decimals="-3"
      unitRef="BRL">2893000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_OilStorageAndHandlingMember"
      decimals="-3"
      unitRef="BRL">723000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_custom_OilStorageAndHandlingMember"
      decimals="-3"
      unitRef="BRL">3616000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember_custom_LaborAndConsultancyServicesMember"
      decimals="-3"
      unitRef="BRL">33375000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember_custom_LaborAndConsultancyServicesMember"
      decimals="-3"
      unitRef="BRL">33300000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember_custom_LaborAndConsultancyServicesMember"
      decimals="-3"
      unitRef="BRL">33712000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember_custom_LaborAndConsultancyServicesMember"
      decimals="-3"
      unitRef="BRL">33712000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember_custom_LaborAndConsultancyServicesMember"
      decimals="-3"
      unitRef="BRL">26089000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember_custom_LaborAndConsultancyServicesMember"
      decimals="-3"
      unitRef="BRL">130443000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_custom_LaborAndConsultancyServices1Member"
      decimals="-3"
      unitRef="BRL">223956000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">3011218000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember"
      decimals="-3"
      unitRef="BRL">3880107000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanTwoYearsAndNotLaterThanThreeYearsMember"
      decimals="-3"
      unitRef="BRL">3329893000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanThreeYearsAndNotLaterThanFourYearsMember"
      decimals="-3"
      unitRef="BRL">3111988000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFourYearsAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">2015586000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">2177306000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <sid:MinimumFuturePaymentsOfTakeOrPayContracts contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">10634773000</sid:MinimumFuturePaymentsOfTakeOrPayContracts>
    <ifrs-full:DisclosureOfInsuranceContractsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80D_eifrs-full--DisclosureOfInsuranceContractsExplanatory_zobtW09BOMHf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;32.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82F_zN0DOvCHMobd"&gt;INSURANCE&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In order to adequately mitigate risks and in view
of the nature of its operations, the Company contracts several different types of insurance policy. The policies are taken out in line
with the Risk Management policy and are similar to the insurance taken out by other companies in the same industry in which CSN and its
subsidiaries operate. The coverages of these policies include: National Transport, International Transport, Life and Personal Accident
Insurance, Health, Vehicle Fleet, D&amp;amp;O (Administrators Liability Insurance), General Civil Liability, Engineering Risks, Export Credit,
Insurance Warranty and Civil Liability Port Operator.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The Company's insurance is contracted together
with the insurance of its subsidiaries, but there is no joint or subsidiary responsibility between the Company and companies of its economic
group with CSN Minera&#xe7;&#xe3;o.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;In 2022, after negotiations with insurers and reinsurers
in Brazil and abroad, an Operational Risk Insurance Policy for Property Damage and Business Interruption was issued, effective from July
1, 2022, to June 30, 2023. Under the policy, the Maximum Indemnity Limit is US$&lt;span id="xdx_902_ecustom--IndemnityLimit_pn6n6_c20220101__20221231_zIhTeC5YX2dd" title="Indemnity limit"&gt;600&lt;/span&gt; million for the locations with Company activities combined
for Property Damage and Loss of Profits. Under the policy, the Company assumes a deductible of US$&lt;span id="xdx_90F_ecustom--DeductibleMaterialDamages_c20220101__20221231_pn6n6" title="Deductible material damages"&gt;385&lt;/span&gt; million for property damage and
45 days for loss of profits. The policy&#x2019;s maximum indemnity limit is shared with other insured establishments.&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The risk assumptions adopted, in view of their
nature, are not part of the scope of the audit of these financial statements, and consequently, they have not been audited by our independent
auditors.&lt;/p&gt;

</ifrs-full:DisclosureOfInsuranceContractsExplanatory>
    <sid:IndemnityLimit
      contextRef="From2022-01-01to2022-12-31"
      decimals="-6"
      unitRef="BRL">600000000</sid:IndemnityLimit>
    <sid:DeductibleMaterialDamages
      contextRef="From2022-01-01to2022-12-31"
      decimals="-6"
      unitRef="BRL">385000000</sid:DeductibleMaterialDamages>
    <ifrs-full:DisclosureOfCashFlowStatementExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80A_eifrs-full--DisclosureOfCashFlowStatementExplanatory_zAxFbd8wdf5" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;33.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_82F_zeFpZMBkUDjf"&gt;ADDITIONAL INFORMATION TO CASH FLOWS&lt;/span&gt; &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;The following table provides additional information
about transactions related to the statement of cash flows:&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_883_ecustom--SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_pn3n3_z4fR1mMsCVLa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ADDITIONAL INFORMATION TO CASH FLOWS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B7_zcB0hVLTj5D3" style="display: none"&gt;Schedule
of additional information related to statement of cash flows&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49F_20220101__20221231_zV7hZG5uggI7" style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20210101__20211231_znb2acIH9rT" style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20200101__20201231_zdViqktqfFB3" style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 56%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AdjustmentsForIncomeTaxAndSocialContributionPaid_zGvEp9c19mx8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Income tax and social contribution paid&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,100,349&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,062,047&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;542,877&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_zNftt1DkQwBf" style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition to PP&amp;amp;E with interest capitalization (notes 11 and 28)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;135,242&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;87,414&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;92,506&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--RemeasurementRightOfUse_zaT7P2fXy5W8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Remeasurement and addition &#x2013; Right of use (note 11 i)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;125,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;171,215&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;109,993&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--AdditionToPpeWithoutAddingCash_zBhd3FapGnRj"&gt;
    &lt;td style="vertical-align: bottom"&gt;Addition to PP&amp;amp;E without adding cash&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;60,329&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;69,788&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;30,345&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--CapitalizationInSubsidiariesWithoutCash_zWlWakoNIOJi" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Capitalization in subsidiaries without cash&lt;/td&gt;
    &lt;td style="text-align: right"&gt;367,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;104,809&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--AdditionToInvestmentPropertyWithoutCashEffect_zNGPMrrh6hwe" style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition to investment property without cash effect&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;61,597&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--NetAdditionalCash_zTpI71IRwnw" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241); font-weight: bold"&gt;Net additional cash&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,788,866&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,390,464&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;942,127&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;








&lt;p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfCashFlowStatementExplanatory>
    <sid:SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table border="0" cellpadding="0" cellspacing="0" id="xdx_883_ecustom--SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_pn3n3_z4fR1mMsCVLa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ADDITIONAL INFORMATION TO CASH FLOWS (Details)"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&lt;span id="xdx_8B7_zcB0hVLTj5D3" style="display: none"&gt;Schedule
of additional information related to statement of cash flows&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_49F_20220101__20221231_zV7hZG5uggI7" style="vertical-align: middle; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20210101__20211231_znb2acIH9rT" style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20200101__20201231_zdViqktqfFB3" style="vertical-align: bottom; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; width: 56%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right; width: 14%"&gt;Consolidated&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2022&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; vertical-align: middle"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2021&lt;/td&gt;
    &lt;td style="vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"&gt;12/31/2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AdjustmentsForIncomeTaxAndSocialContributionPaid_zGvEp9c19mx8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Income tax and social contribution paid&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,100,349&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;3,062,047&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;542,877&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_zNftt1DkQwBf" style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition to PP&amp;amp;E with interest capitalization (notes 11 and 28)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;135,242&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;87,414&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;92,506&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--RemeasurementRightOfUse_zaT7P2fXy5W8" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Remeasurement and addition &#x2013; Right of use (note 11 i)&lt;/td&gt;
    &lt;td style="text-align: right"&gt;125,946&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;171,215&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;109,993&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--AdditionToPpeWithoutAddingCash_zBhd3FapGnRj"&gt;
    &lt;td style="vertical-align: bottom"&gt;Addition to PP&amp;amp;E without adding cash&lt;/td&gt;
    &lt;td style="vertical-align: middle; text-align: right"&gt;&#160;&#160;60,329&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;69,788&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: right"&gt;&#160;&#160;30,345&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--CapitalizationInSubsidiariesWithoutCash_zWlWakoNIOJi" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td&gt;Capitalization in subsidiaries without cash&lt;/td&gt;
    &lt;td style="text-align: right"&gt;367,000&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;104,809&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--AdditionToInvestmentPropertyWithoutCashEffect_zNGPMrrh6hwe" style="vertical-align: bottom"&gt;
    &lt;td&gt;Addition to investment property without cash effect&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&#160;61,597&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--NetAdditionalCash_zTpI71IRwnw" style="vertical-align: bottom; background-color: #DCE6F1"&gt;
    &lt;td style="color: rgb(220,230,241); font-weight: bold"&gt;Net additional cash&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,788,866&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;3,390,464&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"&gt;942,127&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sid:SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock>
    <sid:AdjustmentsForIncomeTaxAndSocialContributionPaid
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3100349000</sid:AdjustmentsForIncomeTaxAndSocialContributionPaid>
    <sid:AdjustmentsForIncomeTaxAndSocialContributionPaid
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3062047000</sid:AdjustmentsForIncomeTaxAndSocialContributionPaid>
    <sid:AdjustmentsForIncomeTaxAndSocialContributionPaid
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">542877000</sid:AdjustmentsForIncomeTaxAndSocialContributionPaid>
    <sid:AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">135242000</sid:AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest>
    <sid:AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">87414000</sid:AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest>
    <sid:AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">92506000</sid:AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest>
    <sid:RemeasurementRightOfUse
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">125946000</sid:RemeasurementRightOfUse>
    <sid:RemeasurementRightOfUse
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">171215000</sid:RemeasurementRightOfUse>
    <sid:RemeasurementRightOfUse
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">109993000</sid:RemeasurementRightOfUse>
    <sid:AdditionToPpeWithoutAddingCash
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">60329000</sid:AdditionToPpeWithoutAddingCash>
    <sid:AdditionToPpeWithoutAddingCash
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">69788000</sid:AdditionToPpeWithoutAddingCash>
    <sid:AdditionToPpeWithoutAddingCash
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">30345000</sid:AdditionToPpeWithoutAddingCash>
    <sid:CapitalizationInSubsidiariesWithoutCash
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">367000000</sid:CapitalizationInSubsidiariesWithoutCash>
    <sid:CapitalizationInSubsidiariesWithoutCash
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">104809000</sid:CapitalizationInSubsidiariesWithoutCash>
    <sid:AdditionToInvestmentPropertyWithoutCashEffect
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">61597000</sid:AdditionToInvestmentPropertyWithoutCashEffect>
    <sid:NetAdditionalCash
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3788866000</sid:NetAdditionalCash>
    <sid:NetAdditionalCash
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3390464000</sid:NetAdditionalCash>
    <sid:NetAdditionalCash
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">942127000</sid:NetAdditionalCash>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_802_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zKtSfBWViYJ" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;34.&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;&lt;span id="xdx_824_zx7aKgqV4y8e"&gt;SUBSEQUENT EVENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 17.85pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Advances from customers&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On January 16, 2023, the
subsidiary CSN Minera&#xe7;&#xe3;o concluded the negotiations for a long-term iron ore supply contract entered into with an international
trading company. The transaction involves a cash advance in the amount of US$500 million referring to a contract for the supply of approximately
13 million tons of iron ore, to be executed within a period of four years, whose advance receipt will occur when certain conditions precedent,
usual for this type of transaction, are fulfilled.&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 17.85pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Decision handed down by the Federal Supreme Court (STF) on res judicata
in tax matter&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On February 8, 2023, the
Federal Supreme Court (STF) concluded the judgment of Matters 881 and 885, in the sense that a final individual decision on taxes collected
on a continuous basis loses its effects from a decision of the Court contrary to that of the STF, handed down in notice of claim of unconstitutionality
or binding effects. Based on the position of the STF and official Memorandum 1/2023, issued by the Brazilian Securities and Exchange Commission
(CVM), the company and the external legal advisors assessed the issue and the impacts on its contingencies and based on the advisors'
information, informs that at this time no claims have been identified that could have an impact on its financial statements.&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 17.85pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Symbol; font-size: 9pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 9pt"&gt;&lt;b&gt;Pre-Payment Export Financing Agreement &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On March 30, 2023, the subsidiary
CSN Minera&#xe7;&#xe3;o, entered into a Pre-Payment Export Financing Agreement, totaling up to US$ 1.4 billion and a final term of
12 years, with up to US$ 980 million to be granted by Japan Bank, and up to US$ 420 million to be granted by a syndicate of banks formed
by BNP Paribas, Citibank, Cr&#xe9;dit Agricole Corporate &amp;amp; Investment Bank, JP Morgam Chase Bank, Sumitomo Mitsui Trust Bank/NY
and Sumitomo Mitsui Banking Corporation, secured by Nippon Export and Investment Insurance (&#x201c;NEXI&#x201d;). This operation aims to
support CSN Minera&#xe7;&#xe3;o in its project to build a new pellet feed plant (P15) in the Casa de Pedra mine, aiming to ensure
the supply of high-quality iron ore to its customers, helping in their decarbonization strategies for the steel sector.&lt;/p&gt;

</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#Fact001349"
          xlink:label="Fact001349"
          xlink:type="locator"/>
        <link:footnote id="Footnote001356" xlink:label="Footnote001356" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On June 30, 2022, the transaction was concluded with the payment by CSN Cimentos and CSN
Energia in the amount of R$<xhtml:span
  id="xdx_90A_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosMember_zcE58FaJvKN7"
  title="Transaction amount"><xhtml:span
      id="xdx_907_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNEnergiaMember_zpWHBXDH9gE4"
      title="Transaction amount">466,153</xhtml:span></xhtml:span>.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001349"
          xlink:to="Footnote001356"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001351"
          xlink:label="Fact001351"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001351"
          xlink:to="Footnote001356"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001504"
          xlink:label="Fact001504"
          xlink:type="locator"/>
        <link:footnote id="Footnote001507" xlink:label="Footnote001507" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On October 21, 2022, the transaction was concluded with the payment by the Company of R$<xhtml:span
  id="xdx_907_ecustom--TransactionAmount_pn3n3_c20221001__20221021__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zQgzPxI89w25"
  title="Transaction amount">928,000</xhtml:span>.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001504"
          xlink:to="Footnote001507"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001635"
          xlink:label="Fact001635"
          xlink:type="locator"/>
        <link:footnote id="Footnote001638" xlink:label="Footnote001638" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On the date of its completion, the transaction included (i) the transfer to the sellers of
the amount of US$<xhtml:span
  id="xdx_907_eifrs-full--AmountsPayableToTransfereeInRespectOfTransferredAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXnrIEiKcCUl"
  title="Transfer amount">50,000</xhtml:span> &#x2013; equivalent to R$<xhtml:span
  id="xdx_905_eifrs-full--CashEquivalents_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z5JoA66D9Mxa"
  title="Equivalent">261,140</xhtml:span> deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the
payment of US$<xhtml:span
  id="xdx_90B_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zINxf3Tvenql"
  title="Payment for acquisition">910,733</xhtml:span> million &#x2013; equivalent to R$<xhtml:span
  id="xdx_90F_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zSvSe8YKf79e"
  title="Payment for equivalent">4,752,296</xhtml:span>. The final price considered in the transaction was US$<xhtml:span
  id="xdx_909_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930_zAnlBhw9jWr3"
  title="Payment for acquisition">960,733</xhtml:span> &#x2013;
equivalent to R$<xhtml:span
  id="xdx_903_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930_znlnXbFCa8k8"
  title="Payment for equivalent">5,013,436</xhtml:span>.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001635"
          xlink:to="Footnote001638"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001782"
          xlink:label="Fact001782"
          xlink:type="locator"/>
        <link:footnote id="Footnote001785" xlink:label="Footnote001785" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On October 7, 2022, the transaction was completed with the payment of R$358,634 by CSN Minera&#xe7;&#xe3;o
and CSN Energia.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001782"
          xlink:to="Footnote001785"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001897"
          xlink:label="Fact001897"
          xlink:type="locator"/>
        <link:footnote id="Footnote001914" xlink:label="Footnote001914" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">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.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001897"
          xlink:to="Footnote001914"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001899"
          xlink:label="Fact001899"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001899"
          xlink:to="Footnote001914"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001903"
          xlink:label="Fact001903"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001903"
          xlink:to="Footnote001914"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001905"
          xlink:label="Fact001905"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001905"
          xlink:to="Footnote001914"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001909"
          xlink:label="Fact001909"
          xlink:type="locator"/>
        <link:footnote id="Footnote001915" xlink:label="Footnote001915" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">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.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001909"
          xlink:to="Footnote001915"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002146"
          xlink:label="Fact002146"
          xlink:type="locator"/>
        <link:footnote id="Footnote002169" xlink:label="Footnote002169" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">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.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002146"
          xlink:to="Footnote002169"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002148"
          xlink:label="Fact002148"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002148"
          xlink:to="Footnote002169"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002150"
          xlink:label="Fact002150"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002150"
          xlink:to="Footnote002169"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002152"
          xlink:label="Fact002152"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002152"
          xlink:to="Footnote002169"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002154"
          xlink:label="Fact002154"
          xlink:type="locator"/>
        <link:footnote id="Footnote002170" xlink:label="Footnote002170" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Part of the shares of Usiminas Sider&#xfa;rgica
de Minas Gerais S.A. held by the Company guarantees a portion of the Company&#x2019;s debt.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002154"
          xlink:to="Footnote002170"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002156"
          xlink:label="Fact002156"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002156"
          xlink:to="Footnote002170"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002158"
          xlink:label="Fact002158"
          xlink:type="locator"/>
        <link:footnote id="Footnote002171" xlink:label="Footnote002171" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Bonds with Fibra bank due in February 2028 (see
note 22.b).</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002158"
          xlink:to="Footnote002171"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002160"
          xlink:label="Fact002160"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002160"
          xlink:to="Footnote002171"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002281"
          xlink:label="Fact002281"
          xlink:type="locator"/>
        <link:footnote id="Footnote002288" xlink:label="Footnote002288" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Long-term iron ore inventories that will be used after the construction of the processing plant, which
will produce pellet feed.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002281"
          xlink:to="Footnote002288"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002283"
          xlink:label="Fact002283"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002283"
          xlink:to="Footnote002288"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002316"
          xlink:label="Fact002316"
          xlink:type="locator"/>
        <link:footnote id="Footnote002339" xlink:label="Footnote002339" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In a judgment finalized on September 24, 2021,
the Federal Supreme Court, with general repercussion, decided for the unconstitutionality of the levy of IRPJ and CSLL on amounts of interest
on arrears at the SELIC rate received because of the repetition of undue tax payment. Although the decision is still pending publication,
and the Company's specific lawsuit is still pending judgment, based on its best estimate to date CSN reassessed the judgment on this lawsuit,
as required by IFRIC 23 and recorded a credit in the amount of R$<xhtml:span
  id="xdx_904_ecustom--TaxCreditAmount_iI_pn3n3_c20210924_zzEQjwqmcVRd"
  title="Tax credit amount">229,000</xhtml:span>. After the final and unappealable court decision of the Company's
legal action, these amounts will be considered in the tax assessments, in accordance with Federal Tax Authorities of Brazil.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002316"
          xlink:to="Footnote002339"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002318"
          xlink:label="Fact002318"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002318"
          xlink:to="Footnote002339"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002385"
          xlink:label="Fact002385"
          xlink:type="locator"/>
        <link:footnote id="Footnote002416" xlink:label="Footnote002416" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In December 2021, the Company had recorded certain and due amount with Centrais El&#xe9;tricas Brasileiras
S.A. - Eletrobras, relating mainly to interest and monetary adjustment of the Compulsory Loan. In December 2022, the Company received
R$<xhtml:span
  id="xdx_90E_eifrs-full--Cash_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zyAyNKYervch"
  title="Cash">370,000</xhtml:span> in cash and R$<xhtml:span
  id="xdx_90E_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zkYoaEwMy9Ld"
  title="Equity interest">367,000</xhtml:span> in shares representing <xhtml:span
  id="xdx_909_ecustom--CapitalInterest_iI_pid_dp_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_z15LjzNqXIqc"
  title="Capital interest">32.74</xhtml:span>% of the capital of subsidiary CEEE-G, as per the Private Instrument of Transaction
and other covenants. The remaining balance refers to preferred shares held by the Company in Eletrobras. &#160;&#160;</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002385"
          xlink:to="Footnote002416"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002387"
          xlink:label="Fact002387"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002387"
          xlink:to="Footnote002416"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002397"
          xlink:label="Fact002397"
          xlink:type="locator"/>
        <link:footnote id="Footnote002423" xlink:label="Footnote002423" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">This is a certain and due amount, resulting from the final and unappealable decision of the Court in favor
of the Company in 2020, due to losses and damages resulting from the sinking of the voltage in the supply of energy in the periods from
January/1991 to June/2002. Additionally, in the 3<xhtml:sup>rd</xhtml:sup> quarter of 2022, the uncontroversial amount of R$<xhtml:span
  id="xdx_90D_ecustom--UncontroversialAmount_iI_pn3n3_c20221231_z83GINISXh1h"
  title="Uncontroversial amount">422,254</xhtml:span> was recognized
in the same account, as a refund of the amounts overpaid for railroad freight from April 1994 to March 1994 and March 1996 to the company
RFFSA, and that after its extinction, the Federal Government became the responsible for payment.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002397"
          xlink:to="Footnote002423"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002399"
          xlink:label="Fact002399"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002399"
          xlink:to="Footnote002423"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002458"
          xlink:label="Fact002458"
          xlink:type="locator"/>
        <link:footnote id="Footnote002827" xlink:label="Footnote002827" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Dormant companies.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002458"
          xlink:to="Footnote002827"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002460"
          xlink:label="Fact002460"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002460"
          xlink:to="Footnote002827"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002462"
          xlink:label="Fact002462"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002462"
          xlink:to="Footnote002827"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002744"
          xlink:label="Fact002744"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002744"
          xlink:to="Footnote002827"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002746"
          xlink:label="Fact002746"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002746"
          xlink:to="Footnote002827"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002748"
          xlink:label="Fact002748"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002748"
          xlink:to="Footnote002827"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002614"
          xlink:label="Fact002614"
          xlink:type="locator"/>
        <link:footnote id="Footnote002828" xlink:label="Footnote002828" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">- CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Sider&#xfa;rgicos S.L. on August 02, 2022</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002614"
          xlink:to="Footnote002828"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002616"
          xlink:label="Fact002616"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002616"
          xlink:to="Footnote002828"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002678"
          xlink:label="Fact002678"
          xlink:type="locator"/>
        <link:footnote id="Footnote002829" xlink:label="Footnote002829" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">- Elizabeth Minera&#xe7;&#xe3;o was incorporated by CSN Cimentos S/A on April 30, 2022.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002678"
          xlink:to="Footnote002829"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002680"
          xlink:label="Fact002680"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002680"
          xlink:to="Footnote002829"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002866"
          xlink:label="Fact002866"
          xlink:type="locator"/>
        <link:footnote id="Footnote002975" xlink:label="Footnote002975" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In 2022, the Company performed an impairment test of the joint venture Transnordestina Logistica
S.A. and reversed the impairment of Fair Value of R$<xhtml:span
  id="xdx_901_ecustom--ImpairmentOfFairValue_pn3n3_c20220101__20221231_zXCM2LnAQ7da"
  title="Impairment of Fair Value">387,989</xhtml:span>. See details of the impairment test in note 10.e.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002866"
          xlink:to="Footnote002975"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002868"
          xlink:label="Fact002868"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002868"
          xlink:to="Footnote002975"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002870"
          xlink:label="Fact002870"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002870"
          xlink:to="Footnote002975"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl2898"
          xlink:label="xdx2ixbrl2898"
          xlink:type="locator"/>
        <link:footnote id="Footnote002978" xlink:label="Footnote002978" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">As of December 31, 2022, the balance of R$ <xhtml:span
  id="xdx_901_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pn3n3_c20221231_z8lwqrqH9mtc"
  title="Fair value acquisition">359,024</xhtml:span>
refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl2898"
          xlink:to="Footnote002978"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002900"
          xlink:label="Fact002900"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002900"
          xlink:to="Footnote002978"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002902"
          xlink:label="Fact002902"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002902"
          xlink:to="Footnote002978"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002924"
          xlink:label="Fact002924"
          xlink:type="locator"/>
        <link:footnote id="Footnote002981" xlink:label="Footnote002981" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In 2021 and 2022, through CSN Inova Ventures,
strategic investments were made in startups, namely: Alinea Health Holdings Ltda. I. Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1
Energy, Traive INC., OICO Holdings and Clarke Software;</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002924"
          xlink:to="Footnote002981"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002926"
          xlink:label="Fact002926"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002926"
          xlink:to="Footnote002981"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002928"
          xlink:label="Fact002928"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002928"
          xlink:to="Footnote002981"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003650"
          xlink:label="Fact003650"
          xlink:type="locator"/>
        <link:footnote id="Footnote003966" xlink:label="Footnote003966" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Refer substantially to assets for railway use, such as yards, rails, mines, and railroad
materials;</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003650"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003666"
          xlink:label="Fact003666"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003666"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003678"
          xlink:label="Fact003678"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003678"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003694"
          xlink:label="Fact003694"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003694"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003708"
          xlink:label="Fact003708"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003708"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003720"
          xlink:label="Fact003720"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003720"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003731"
          xlink:label="Fact003731"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003731"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003759"
          xlink:label="Fact003759"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003759"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003785"
          xlink:label="Fact003785"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003785"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003801"
          xlink:label="Fact003801"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003801"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003813"
          xlink:label="Fact003813"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003813"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003829"
          xlink:label="Fact003829"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003829"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003845"
          xlink:label="Fact003845"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003845"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003859"
          xlink:label="Fact003859"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003859"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003871"
          xlink:label="Fact003871"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003871"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003885"
          xlink:label="Fact003885"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003885"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003907"
          xlink:label="Fact003907"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003907"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003919"
          xlink:label="Fact003919"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003919"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003935"
          xlink:label="Fact003935"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003935"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003951"
          xlink:label="Fact003951"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003951"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003963"
          xlink:label="Fact003963"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003963"
          xlink:to="Footnote003966"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003712"
          xlink:label="Fact003712"
          xlink:type="locator"/>
        <link:footnote id="Footnote003967" xlink:label="Footnote003967" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The capitalized borrowing costs are basically determined for the projects in Steel and Mining
and refer substantially, to:<xhtml:p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">- CSN: Technological updates and acquisition of
new equipment for maintenance of the production capacity of UPV Plant (RJ);</xhtml:p><xhtml:p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">- CSN Minera&#xe7;&#xe3;o: Expansion of Casa
de Pedra (MG) and TECAR (RJ).</xhtml:p></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003712"
          xlink:to="Footnote003967"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003714"
          xlink:label="Fact003714"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003714"
          xlink:to="Footnote003967"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003849"
          xlink:label="Fact003849"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003849"
          xlink:to="Footnote003967"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact003851"
          xlink:label="Fact003851"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact003851"
          xlink:to="Footnote003967"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004112"
          xlink:label="Fact004112"
          xlink:type="locator"/>
        <link:footnote id="Footnote004361" xlink:label="Footnote004361" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Comprised mainly of: (i) mining rights whose amortization is based on production volume and
(ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term (note
3.c).</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004112"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004126"
          xlink:label="Fact004126"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004126"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004138"
          xlink:label="Fact004138"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004138"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004154"
          xlink:label="Fact004154"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004154"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004172"
          xlink:label="Fact004172"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004172"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004184"
          xlink:label="Fact004184"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004184"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004194"
          xlink:label="Fact004194"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004194"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004198"
          xlink:label="Fact004198"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004198"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004210"
          xlink:label="Fact004210"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004210"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004224"
          xlink:label="Fact004224"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004224"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004236"
          xlink:label="Fact004236"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004236"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004252"
          xlink:label="Fact004252"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004252"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004270"
          xlink:label="Fact004270"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004270"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004284"
          xlink:label="Fact004284"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004284"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004290"
          xlink:label="Fact004290"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004290"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004300"
          xlink:label="Fact004300"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004300"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004312"
          xlink:label="Fact004312"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004312"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004326"
          xlink:label="Fact004326"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004326"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004340"
          xlink:label="Fact004340"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004340"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004356"
          xlink:label="Fact004356"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004356"
          xlink:to="Footnote004361"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004375"
          xlink:label="Fact004375"
          xlink:type="locator"/>
        <link:footnote id="Footnote004430" xlink:label="Footnote004430" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the
amount of R$<xhtml:span
  id="xdx_90E_eifrs-full--ImpairmentLoss_pn3n3_c20220101__20221231_zIAmpOtTiM8d"
  title="Impairment loss">109,330</xhtml:span>, recognized in 2011. In 2022, Metalgr&#xe1;fica Igua&#xe7;u was acquired by subsidiary Prada and goodwill of
R$<xhtml:span
  id="xdx_90C_eifrs-full--Goodwill_iI_pn3n3_c20221231_zoaYE0FzTkx7"
  title="Goodwill">11,415</xhtml:span> was recognized.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004375"
          xlink:to="Footnote004430"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004377"
          xlink:label="Fact004377"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004377"
          xlink:to="Footnote004430"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004379"
          xlink:label="Fact004379"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004379"
          xlink:to="Footnote004430"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004381"
          xlink:label="Fact004381"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004381"
          xlink:to="Footnote004430"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004383"
          xlink:label="Fact004383"
          xlink:type="locator"/>
        <link:footnote id="Footnote004435" xlink:label="Footnote004435" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The goodwill and trademark that are recorded in intangible assets at long steel segment,
derives from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are
considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004383"
          xlink:to="Footnote004435"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004385"
          xlink:label="Fact004385"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004385"
          xlink:to="Footnote004435"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004387"
          xlink:label="Fact004387"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004387"
          xlink:to="Footnote004435"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004389"
          xlink:label="Fact004389"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004389"
          xlink:to="Footnote004435"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004391"
          xlink:label="Fact004391"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004391"
          xlink:to="Footnote004435"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004393"
          xlink:label="Fact004393"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004393"
          xlink:to="Footnote004435"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004395"
          xlink:label="Fact004395"
          xlink:type="locator"/>
        <link:footnote id="Footnote004436" xlink:label="Footnote004436" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Refers to the goodwill for expected future profitability, resulting from the acquisition
of Namisa by CSN Minera&#xe7;&#xe3;o concluded in December 2015, which recoverability is tested annually.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004395"
          xlink:to="Footnote004436"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004397"
          xlink:label="Fact004397"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004397"
          xlink:to="Footnote004436"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004399"
          xlink:label="Fact004399"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004399"
          xlink:to="Footnote004436"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004401"
          xlink:label="Fact004401"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004401"
          xlink:to="Footnote004436"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004403"
          xlink:label="Fact004403"
          xlink:type="locator"/>
        <link:footnote id="Footnote004437" xlink:label="Footnote004437" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On November 29, 2019, CSN acquired the stake held by CKTR Brasil Servi&#xe7;os Ltda., corresponding
to <xhtml:span
  id="xdx_902_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CKTRBrasilServicosLtdMember_zYT3QtkrNbI2"
  title="Stake percentage">50</xhtml:span>% of CBSI's shares, and now holds <xhtml:span
  id="xdx_90A_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zMz2gHGxTf4f"
  title="Stake percentage">100</xhtml:span>% of CBSI's share capital.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004403"
          xlink:to="Footnote004437"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004405"
          xlink:label="Fact004405"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004405"
          xlink:to="Footnote004437"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004407"
          xlink:label="Fact004407"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004407"
          xlink:to="Footnote004437"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004409"
          xlink:label="Fact004409"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004409"
          xlink:to="Footnote004437"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004411"
          xlink:label="Fact004411"
          xlink:type="locator"/>
        <link:footnote id="Footnote004442" xlink:label="Footnote004442" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future
profitability in the amount of R$<xhtml:span
  id="xdx_907_eifrs-full--Goodwill_iI_pn3n3_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zz0ZaNr58Ci6"
  title="Goodwill">83,266</xhtml:span> was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos
Brasil S.A. in the amount of R$<xhtml:span
  id="xdx_906_eifrs-full--Goodwill_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zO4NyqI3bcg4"
  title="Goodwill">390,832</xhtml:span> was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004411"
          xlink:to="Footnote004442"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004413"
          xlink:label="Fact004413"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004413"
          xlink:to="Footnote004442"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004415"
          xlink:label="Fact004415"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004415"
          xlink:to="Footnote004442"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004417"
          xlink:label="Fact004417"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004417"
          xlink:to="Footnote004442"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004457"
          xlink:label="Fact004457"
          xlink:type="locator"/>
        <link:footnote id="Footnote004534" xlink:label="Footnote004534" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets
of Stahlwerk Th&#xfc;ringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the
functional currency of these subsidiaries.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004457"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004459"
          xlink:label="Fact004459"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004459"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004471"
          xlink:label="Fact004471"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004471"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004473"
          xlink:label="Fact004473"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004473"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004485"
          xlink:label="Fact004485"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004485"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004487"
          xlink:label="Fact004487"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004487"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004499"
          xlink:label="Fact004499"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004499"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004501"
          xlink:label="Fact004501"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004501"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004513"
          xlink:label="Fact004513"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004513"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004515"
          xlink:label="Fact004515"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004515"
          xlink:to="Footnote004534"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004461"
          xlink:label="Fact004461"
          xlink:type="locator"/>
        <link:footnote id="Footnote004535" xlink:label="Footnote004535" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Log&#xed;stica S.A.;</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004461"
          xlink:to="Footnote004535"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004475"
          xlink:label="Fact004475"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004475"
          xlink:to="Footnote004535"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004489"
          xlink:label="Fact004489"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004489"
          xlink:to="Footnote004535"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004503"
          xlink:label="Fact004503"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004503"
          xlink:to="Footnote004535"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact004517"
          xlink:label="Fact004517"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact004517"
          xlink:to="Footnote004535"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005121"
          xlink:label="Fact005121"
          xlink:type="locator"/>
        <link:footnote id="Footnote005166" xlink:label="Footnote005166" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The probable scenarios were calculated considering the following variations for the risks:
Real x Dollar &#x2013; valuation of the Real by 0.21% / Real x Euro - valuation of the Real by 0.20% / Euro x Dollar - no variation. Source:
Central Bank of Brazil and European Central Bank quotations on March 1, 2023.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005121"
          xlink:to="Footnote005166"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005131"
          xlink:label="Fact005131"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005131"
          xlink:to="Footnote005166"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005141"
          xlink:label="Fact005141"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005141"
          xlink:to="Footnote005166"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005151"
          xlink:label="Fact005151"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005151"
          xlink:to="Footnote005166"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005161"
          xlink:label="Fact005161"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005161"
          xlink:to="Footnote005166"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005202"
          xlink:label="Fact005202"
          xlink:type="locator"/>
        <link:footnote id="Footnote005237" xlink:label="Footnote005237" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The sensitivity analysis is based on the premise of maintaining the market values as of December
31, 2022 as a probable scenario recorded in the company&#xb4;s assets and liabilities.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005202"
          xlink:to="Footnote005237"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005212"
          xlink:label="Fact005212"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005212"
          xlink:to="Footnote005237"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005222"
          xlink:label="Fact005222"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005222"
          xlink:to="Footnote005237"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005232"
          xlink:label="Fact005232"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005232"
          xlink:to="Footnote005237"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005424"
          xlink:label="Fact005424"
          xlink:type="locator"/>
        <link:footnote id="Footnote005769" xlink:label="Footnote005769" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The realization of Hedge accounting cash flow is recognized in Other operating income and
expenses, note 27.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005424"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005442"
          xlink:label="Fact005442"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005442"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005462"
          xlink:label="Fact005462"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005462"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005482"
          xlink:label="Fact005482"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005482"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005502"
          xlink:label="Fact005502"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005502"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005522"
          xlink:label="Fact005522"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005522"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005542"
          xlink:label="Fact005542"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005542"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005562"
          xlink:label="Fact005562"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005562"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005582"
          xlink:label="Fact005582"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005582"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005602"
          xlink:label="Fact005602"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005602"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#xdx2ixbrl5622"
          xlink:label="xdx2ixbrl5622"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="xdx2ixbrl5622"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005642"
          xlink:label="Fact005642"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005642"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005662"
          xlink:label="Fact005662"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005662"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact005766"
          xlink:label="Fact005766"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact005766"
          xlink:to="Footnote005769"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006380"
          xlink:label="Fact006380"
          xlink:type="locator"/>
        <link:footnote id="Footnote006443" xlink:label="Footnote006443" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="text-decoration: underline">Advances
                                            from Customers</xhtml:span>: As of December 31, 2021, refers to iron ore supply contracts signed by
                                            the subsidiary CSN Minera&#xe7;&#xe3;o with an important international player. Additionally
                                            in 2022, the subsidiaries CSN Minera&#xe7;&#xe3;o and CSN Cimentos entered into advance contracts
                                            for the sale of electricity with national operators in the sector to be executed for up to
                                            8 years, consequently, they received in advance the amount of R$772,000.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006380"
          xlink:to="Footnote006443"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006382"
          xlink:label="Fact006382"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006382"
          xlink:to="Footnote006443"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006384"
          xlink:label="Fact006384"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006384"
          xlink:to="Footnote006443"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006386"
          xlink:label="Fact006386"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006386"
          xlink:to="Footnote006443"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006529"
          xlink:label="Fact006529"
          xlink:type="locator"/>
        <link:footnote id="Footnote006546" xlink:label="Footnote006546" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In 2021 the Company recognized a credit for the unconstitutionality of the levy of IRPJ and
CSLL on amounts referring to the SELIC rate received due to the repetition of undue tax payment.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006529"
          xlink:to="Footnote006546"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006531"
          xlink:label="Fact006531"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006531"
          xlink:to="Footnote006546"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006533"
          xlink:label="Fact006533"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006533"
          xlink:to="Footnote006546"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006919"
          xlink:label="Fact006919"
          xlink:type="locator"/>
        <link:footnote id="Footnote007014" xlink:label="Footnote007014" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">After the acquisitions of CSN Cimentos Brasil (formerly LafargeHolcim (Brasil) S.A.), Companhia
Estadual de Gera&#xe7;&#xe3;o de Energia El&#xe9;trica (CEEE-G), Companhia Energ&#xe9;tica Chapec&#xf3; and Metalgr&#xe1;fica
Igua&#xe7;u S.A. these line items were impacted by the existing legal cases of each entity.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006919"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006953"
          xlink:label="Fact006953"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006953"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006955"
          xlink:label="Fact006955"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006955"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006981"
          xlink:label="Fact006981"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006981"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006991"
          xlink:label="Fact006991"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006991"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006993"
          xlink:label="Fact006993"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006993"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006995"
          xlink:label="Fact006995"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006995"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact006997"
          xlink:label="Fact006997"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact006997"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007007"
          xlink:label="Fact007007"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007007"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007009"
          xlink:label="Fact007009"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007009"
          xlink:to="Footnote007014"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007049"
          xlink:label="Fact007049"
          xlink:type="locator"/>
        <link:footnote id="Footnote007336" xlink:label="Footnote007336" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Arial, Helvetica, Sans-Serif"><xhtml:b>Financial investments: </xhtml:b>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.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007049"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007051"
          xlink:label="Fact007051"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007051"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007053"
          xlink:label="Fact007053"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007053"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007055"
          xlink:label="Fact007055"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007055"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007117"
          xlink:label="Fact007117"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007117"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007119"
          xlink:label="Fact007119"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007119"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007121"
          xlink:label="Fact007121"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007121"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007123"
          xlink:label="Fact007123"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007123"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007313"
          xlink:label="Fact007313"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007313"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007315"
          xlink:label="Fact007315"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007315"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007317"
          xlink:label="Fact007317"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007317"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007319"
          xlink:label="Fact007319"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007319"
          xlink:to="Footnote007336"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007057"
          xlink:label="Fact007057"
          xlink:type="locator"/>
        <link:footnote id="Footnote007337" xlink:label="Footnote007337" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Arial, Helvetica, Sans-Serif"><xhtml:b>Accounts receivables: </xhtml:b>refers mainly to
sales transactions of steel products from the Company to related parties.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007057"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007059"
          xlink:label="Fact007059"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007059"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007061"
          xlink:label="Fact007061"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007061"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007063"
          xlink:label="Fact007063"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007063"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007065"
          xlink:label="Fact007065"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007065"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007067"
          xlink:label="Fact007067"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007067"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007069"
          xlink:label="Fact007069"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007069"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007071"
          xlink:label="Fact007071"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007071"
          xlink:to="Footnote007337"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007073"
          xlink:label="Fact007073"
          xlink:type="locator"/>
        <link:footnote id="Footnote007338" xlink:label="Footnote007338" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Arial, Helvetica, Sans-Serif"><xhtml:b>Dividends receivable</xhtml:b>: refers to interest
on equity from CSN Minera&#xe7;&#xe3;o S.A. in the amount of R$<xhtml:span
      id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zBGvVxnkmFk1"
      title="Dividends receivable">59,469</xhtml:span> (R$<xhtml:span
      id="xdx_90B_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zpz2bPbuTc93"
      title="Dividends receivable">320,945</xhtml:span> as of December 31, 2021) and Minera&#xe7;&#xe3;o
Nacional S.A. in the amount of R$<xhtml:span
      id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_zhGm1UFajwGc"
      title="Dividends receivable">14,785</xhtml:span> (R$<xhtml:span
      id="xdx_906_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_z4K27zWYmIVl"
      title="Dividends receivable">56,344</xhtml:span> in December 2021).</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007073"
          xlink:to="Footnote007338"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007075"
          xlink:label="Fact007075"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007075"
          xlink:to="Footnote007338"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007077"
          xlink:label="Fact007077"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007077"
          xlink:to="Footnote007338"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007079"
          xlink:label="Fact007079"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007079"
          xlink:to="Footnote007338"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007081"
          xlink:label="Fact007081"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007081"
          xlink:to="Footnote007338"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007083"
          xlink:label="Fact007083"
          xlink:type="locator"/>
        <link:footnote id="Footnote007347" xlink:label="Footnote007347" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:b>Long
term</xhtml:b>: refers mainly to loan agreements with Transnordestina Log&#xed;stica R$<xhtml:span
  id="xdx_90B_eifrs-full--LoansReceived_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMOiXoAGHjC8"
  title="Loan receivable">1,384,773</xhtml:span> (R$<xhtml:span
  id="xdx_90D_eifrs-full--LoansReceived_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMjEdGBk6Ekl"
  title="Loan receivable">1,123,375</xhtml:span> as of December 31, 2021) with
an average rate of <xhtml:span
  id="xdx_909_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFznyDSM3Xik"
  title="Average rate">125.0</xhtml:span>% to <xhtml:span
  id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zhv2QTwUvDj9"
  title="Average rate">130.0</xhtml:span>% of CDI.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007083"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007085"
          xlink:label="Fact007085"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007085"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007087"
          xlink:label="Fact007087"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007087"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007089"
          xlink:label="Fact007089"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007089"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007125"
          xlink:label="Fact007125"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007125"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007127"
          xlink:label="Fact007127"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007127"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007129"
          xlink:label="Fact007129"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007129"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007131"
          xlink:label="Fact007131"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007131"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007133"
          xlink:label="Fact007133"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007133"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007135"
          xlink:label="Fact007135"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007135"
          xlink:to="Footnote007347"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007145"
          xlink:label="Fact007145"
          xlink:type="locator"/>
        <link:footnote id="Footnote007356" xlink:label="Footnote007356" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Arial, Helvetica, Sans-Serif"><xhtml:b>Others (Assets): </xhtml:b>refers advance for future capital increase with Transnordestina
Log&#xed;stica S.A. of R$<xhtml:span
      id="xdx_909_eifrs-full--OtherAssets_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zuYuna2SrY42"
      title="Others assets">1,484,759</xhtml:span> as of December 31, 2022 (R$<xhtml:span
      id="xdx_900_eifrs-full--OtherAssets_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zVH5YCbYMv39"
      title="Others assets">927,076</xhtml:span> as of December 31, 2021).</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007145"
          xlink:to="Footnote007356"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007147"
          xlink:label="Fact007147"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007147"
          xlink:to="Footnote007356"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007149"
          xlink:label="Fact007149"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007149"
          xlink:to="Footnote007356"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007151"
          xlink:label="Fact007151"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007151"
          xlink:to="Footnote007356"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007547"
          xlink:label="Fact007547"
          xlink:type="locator"/>
        <link:footnote id="Footnote007618" xlink:label="Footnote007618" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Controlling group companies.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007547"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007549"
          xlink:label="Fact007549"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007549"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007551"
          xlink:label="Fact007551"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007551"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007553"
          xlink:label="Fact007553"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007553"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007555"
          xlink:label="Fact007555"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007555"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007557"
          xlink:label="Fact007557"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007557"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007559"
          xlink:label="Fact007559"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007559"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007561"
          xlink:label="Fact007561"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007561"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007563"
          xlink:label="Fact007563"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007563"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007565"
          xlink:label="Fact007565"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007565"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007567"
          xlink:label="Fact007567"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007567"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007569"
          xlink:label="Fact007569"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007569"
          xlink:to="Footnote007618"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007703"
          xlink:label="Fact007703"
          xlink:type="locator"/>
        <link:footnote id="Footnote007712" xlink:label="Footnote007712" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">As provided for in the Bylaws, as of December 31, 2022, the Company reversed, to the retained
earnings account, the amount of R$<xhtml:span
  id="xdx_90B_ecustom--InterestOnEquityPrescribed_pn3n3_c20220101__20221231_zFxj3uoaEAA6"
  title="Interest on equity prescribed">789</xhtml:span>, related to prescribed interest on equity, respectively, which will be submitted to the resolution
of the Annual General Meeting.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007703"
          xlink:to="Footnote007712"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007707"
          xlink:label="Fact007707"
          xlink:type="locator"/>
        <link:footnote id="Footnote007715" xlink:label="Footnote007715" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">At the meeting held on December 23, 2022, the Board of Directors approved the payment to
shareholders, in advance of the minimum mandatory dividends, gross interest on equity in the amount of R$<xhtml:span
  id="xdx_903_ecustom--GrossInterestOnEquity_iI_pn3n3_c20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zUeW4nZtPMQ7"
  title="Gross interest on equity">700,000</xhtml:span>, corresponding to a
gross amount of R$<xhtml:span
  id="xdx_90D_ecustom--EquityPerShare_iI_pid_c20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zrMpEyrkAhs4"
  title="Equity per share">0.52786606981</xhtml:span> per share. Considering the withholding income tax at the rate of <xhtml:span
  id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20221201__20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z336AAOTQxc7"
  title="Income tax rate">15</xhtml:span>%, the amount to be paid, net of income
tax, will be R$<xhtml:span
  id="xdx_90D_ecustom--GrossInterestOnEquity_iI_pn3n3_c20221223_z8JD38BiU7Le"
  title="Gross interest on equity">595,000</xhtml:span>, equivalent to R$<xhtml:span
  id="xdx_903_ecustom--EquityPerShare_iI_pid_c20221223_zXhleF1UkcFi"
  title="Equity per share">0.44868615934</xhtml:span> per share. Interest on equity will be paid to shareholders until May 31, 2023,
without monetary adjustment. The amount is recorded in current liabilities.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007707"
          xlink:to="Footnote007715"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007709"
          xlink:label="Fact007709"
          xlink:type="locator"/>
        <link:footnote id="Footnote007727" xlink:label="Footnote007727" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The proposed additional dividends in the amount of R$<xhtml:span
  id="xdx_908_ecustom--ProposedDividends_pn3n3_c20220101__20221231_zdPoCXMGdnT7"
  title="Proposed dividends">777,146</xhtml:span> will be deliberated at the Company's
AGM, the amount is recorded in equity under "Proposed dividends".</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007709"
          xlink:to="Footnote007727"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007711"
          xlink:label="Fact007711"
          xlink:type="locator"/>
        <link:footnote id="Footnote007730" xlink:label="Footnote007730" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Additionally, the Company will deliberate at the AGM on the approval of the proposed additional
dividends in the amount of R$836,854 from the earnings reserve account, the amount is recorded in equity under "Proposed dividends".</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007711"
          xlink:to="Footnote007730"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007885"
          xlink:label="Fact007885"
          xlink:type="locator"/>
        <link:footnote id="Footnote007908" xlink:label="Footnote007908" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786
as of December 31, 2021 ) . </link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007885"
          xlink:to="Footnote007908"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007886"
          xlink:label="Fact007886"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007886"
          xlink:to="Footnote007908"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007887"
          xlink:label="Fact007887"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007887"
          xlink:to="Footnote007908"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007901"
          xlink:label="Fact007901"
          xlink:type="locator"/>
        <link:footnote id="Footnote007909" xlink:label="Footnote007909" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization
of the SWT customer portfolio, classified in other operating expenses, see note 27.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007901"
          xlink:to="Footnote007909"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007902"
          xlink:label="Fact007902"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007902"
          xlink:to="Footnote007909"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact007903"
          xlink:label="Fact007903"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact007903"
          xlink:to="Footnote007909"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact008050"
          xlink:label="Fact008050"
          xlink:type="locator"/>
        <link:footnote id="Footnote008169" xlink:label="Footnote008169" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">refers to gains and losses with the updating of the fair value of USIMINAS' shares</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact008050"
          xlink:to="Footnote008169"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact008051"
          xlink:label="Fact008051"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact008051"
          xlink:to="Footnote008169"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact008052"
          xlink:label="Fact008052"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact008052"
          xlink:to="Footnote008169"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
