XML 74 R15.htm IDEA: XBRL DOCUMENT
v3.23.1

INVENTORIES | 12 Months Ended
--- | ---
Dec. 31, 2022
Inventories Abstract |
INVENTORIES |
| 7. | INVENTORIES
Schedule of inventory |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Finished goods | 4,421,166 |  | 4,457,842
Work in progress | 3,501,145 |  | 2,710,149
Raw materials | 3,297,213 |  | 3,638,952
Storeroom supplies | 1,174,244 |  | 770,296
Advances to suppliers | 37,619 |  | 121,519
Provision for losses | (96,493) |  | (98,730)
| 12,334,894 |  | 11,600,028
Classified: |  |  |
Current | 11,289,229 |  | 10,943,835
Non-current (1) | 1,045,665 |  | 656,193
| 12,334,894 |  | 11,600,028
| (1) | Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed.
The changes in expected losses on inventories are as follows:
Schedule of changes in expected losses on inventories |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2022 |  | 12/31/2021
Opening balance |  | (98,730) |  | (109,038)
Reversal of inventories with low turnover and obsolescence |  | 3,621 |  | 10,308
Consolidation in the acquisition of companies |  | (1,384) |  |
Closing balance |  | (96,493) |  | (98,730)
Accounting Policy
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.

X
- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS02_g36-39__IAS02_g36-39_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfInventoriesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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