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BUSINESS COMBINATION (Details 13) | 12 Months Ended
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Dec. 31, 2022 shares
Elizabeth Cimentos [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | 599,891 |
Elizabeth Mineracao [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | 118,831 |
Assets Transferred [Member] | Elizabeth Cimentos And Elizabeth Mineracao [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Determination of comment | A payment in the amount of R$201 milion is being carried out in the transaction. |
Assets Transferred [Member] | Elizabeth Cimentos [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | 77,768 | [1]
Assets Transferred [Member] | Elizabeth Mineracao [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | 123,947 | [1]
Assets Transferred 1 [Member] | Elizabeth Cimentos And Elizabeth Mineracao [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Determination of comment | Refers to financial adjustment of working capital and debt |
Assets Transferred 1 [Member] | Elizabeth Cimentos [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | (3,914) | [1]
Assets Transferred 1 [Member] | Elizabeth Mineracao [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | (5,116) | [1]
Equity Interests Issued [Member] | Elizabeth Cimentos And Elizabeth Mineracao [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Determination of comment | Shares issued by Elizabeth Cimentos and acquired by CSN Cimentos. |
Equity Interests Issued [Member] | Elizabeth Cimentos [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Purchase price considered for the business combination | 526,037 | [2]
[1] | 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.
[2] | 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.

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