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BUSINESS COMBINATION (Details 8) - BRL (R$) R$ in Thousands |  | 1 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 06, 2022 | Sep. 30, 2021 | Dec. 31, 2022
IfrsStatementLineItems [Line Items] |  |  |  |
Payment for acquisition |  |  | R$ 960,733 |
Payment for equivalent |  |  | 5,013,436 |
C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Purchase price considered for the business combination |  |  |  | 5,013,436
Transfer amount |  |  |  | R$ 50,000
Equivalent |  |  |  | R$ 261,140
Payment for acquisition |  | R$ 960,733 | 910,733 |
Payment for equivalent |  | R$ 5,013,436 | R$ 4,752,296 |
Assets Transferred [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Determination of comment |  |  |  | In the transaction, a payment in the amount of US$960,733 was made
Purchase price considered for the business combination | [1] |  |  | 5,013,436
[1] | On the date of its completion, the transaction included (i) the transfer to the sellers of the amount of US$50,000 – equivalent to R$261,140 deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the payment of US$910,733 million – equivalent to R$4,752,296. The final price considered in the transaction was US$960,733 – equivalent to R$5,013,436.

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