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v3.23.1

EMPLOYEE BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2022
Employee Benefits |
Schedule of actuarial employee benefit assets and liabilities |
Schedule of actuarial employee benefit assets and liabilities |  |  |  |  |  |  |
|  |  |  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
| Actuarial asset |  | Actuarial liabilities
Benefits of pension plans | (35,477) |  | (59,111) |  |  |  |
Post-employment healthcare benefits |  |  |  |  | 537,290 |  | 584,288
| (35,477) |  | (59,111) |  | 537,290 |  | 584,288
Schedule of reconciliation of employee benefits' assets and liabilities |
Schedule of reconciliation of employee benefits' assets and liabilities |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Present value of defined benefit obligation | 3,110,848 |  | 3,151,609 |  | 3,645,822
Fair value of plan assets | (3,572,869) |  | (3,584,244) |  | (3,766,194)
Surplus | (462,021) |  | (432,635) |  | (120,372)
Restriction to actuarial assets due to recovery limitation | 426,544 |  | 373,524 |  | 186,099
Liabilities (Assets), net | (35,477) |  | (59,111) |  | 65,727
Schedule of defined benefit obligation |
Schedule of defined benefit obligation |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Present value of obligations at the beginning of the year | 3,151,609 |  | 3,645,822 |  | 3,581,460
Consolidation of CSN Cimentos Brasil | 67,640 |  |  |  |
Cost of service | 1,225 |  | 1,253 |  | 968
Interest cost | 324,041 |  | 231,009 |  | 236,551
Participant contributions made in the year | 1,382 |  | 1,398 |  | 1,998
Benefits paid | (310,471) |  | (283,393) |  | (278,960)
Actuarial loss/(gain) | (124,578) |  | (444,480) |  | 103,805
Present value of obligations at the end of the year | 3,110,848 |  | 3,151,609 |  | 3,645,822
Schedule of changes in fair value of the plan assets |
Schedule of changes in fair value of the plan assets |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Fair value of plan assets at the beginning of the year | (3,584,244) |  | (3,766,193) |  | (3,894,488)
Consolidation of CSN Cimentos Brasil | (63,292) |  |  |  |
Interest income | (369,488) |  | (238,534) |  | (257,946)
Benefits Paid | 310,471 |  | 283,393 |  | 278,960
Participant contributions made in the year | (1,382) |  | (1,398) |  | (1,998)
Employer contributions made in the year | (144) |  |  |  |
Return on plan assets (less interest income) | 135,210 |  | 138,488 |  | 109,279
Fair value of plan assets at the end of the year | (3,572,869) |  | (3,584,244) |  | (3,766,193)
Schedule of employee benefits recognized in the income statement |
Schedule of employee benefits recognized in the income statement |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Cost of current service | 1,225 |  | 1,253 |  | 968
Interest cost | 324,041 |  | 231,009 |  | 236,551
Expected return on plan assets | (369,488) |  | (238,534) |  | (257,946)
Interest on the asset ceiling effect | 39,416 |  | 11,985 |  | 21,737
Total costs / (income), net | (4,806) |  | 5,713 |  | 1,310
Schedule of actuarial gains and losses |
Schedule of actuarial gains and losses |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Actuarial losses and (gains) | (124,578) |  | (444,480) |  | 103,805
Return on plan assets (less interest income) | 135,210 |  | 138,488 |  | 109,279
Change in the asset’s limit (excluding interest income) | 13,604 |  | 175,440 |  | (154,741)
Total cost of actuarial losses and (gains) | 24,236 |  | (130,552) |  | 58,343
Schedule of breakdown of actuarial gains or losses |
Schedule of breakdown of actuarial gains or losses |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Loss due to change in demographic assumptions |  |  |  |  | 67,930
Loss due to change in financial assumptions | (204,485) |  | (647,564) |  | (30,454)
Loss due to experience adjustments | 79,907 |  | 203,084 |  | 66,329
Return on plan assets (less interest income) | 135,210 |  | 138,489 |  | 109,279
Change in the asset’s limit (excluding interest income) | 13,604 |  | 175,440 |  | (154,741)
Actuarial losses and (gains) | 24,236 |  | (130,551) |  | 58,343
Schedule of actuarial assumptions used |
Schedule of actuarial assumptions used |  |  |
| 12/31/2022 |  | 12/31/2021
Actuarial financing method | Projected unit credit |  | Projected unit credit
Functional currency | Real (R$) |  | Real (R$)
Recognition of plan assets | Fair value |  | Fair value
Nominal discount rate | Plan 35%: 6.10% Supplementation : 6.10% Mauá Prev: 6.10% |  | Millennium Plan: 6,95% Plan 35%: 6,24% Supplementation: 6,44%
Inflation rate | 5.31% |  | 5.03%
Nominal salary increase rate | 1.00% |  | 6.08%
Nominal benefit increase rate | 5.31% |  | 5.03%
Rate of return on investments | Millennium Plan: 6.14% Plan 35%: 6.10% Supplementation : 6.10% Mauá Prev: 6.10% |  | Millennium Plan: 10.71% Plan 35%: 10.53% Supplementation : 10.54%
General mortality table | Millennium Plan: AT-2012 segregated by gender Plans 35% : AT-2000 Male, aggravated by 15% Supplementation: AT-2000 segregated by gender, aggravated by 10% Mauá Prev: AT-2000 segregated by gender |  | Millennium Plan: AT-2012 segregated by gender Plans 35% : AT-2000 Male, aggravated by 15% Supplementation: AT-2000 segregated by gender, aggravated by 10%
Disability table | Supplementation: Not applied Millennium Plan: Prudential (Ferr Apos) unaggravated by 10% Mauá Prev: Mercer Disability |  | Supplementation: Not applied Millennium Plan: Prudential - 10%
Disability mortality table | Millennium Plan: AT 71 Plans 35%: MI-2006 - 10% M&F Supplementation: Winklevoss - 10% Mauá Prev: IAPB-57 |  | Millennium Plan: AT 71 Plans 35%: MI-2006 - 10% M&F Supplementation: Winklevoss - 10%
Turnover table | 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% |  | Millennium Plan 5% per year Null for 35% Plans and Supplementation
Retirement age | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan |  | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan
Household of active participants | 95% will be married at the time of retirement, with the wife being 4 years younger than the husband |  | 95% will be married at the time of retirement, with the wife being 4 years younger than the husband
Schedule of average life expectancy |
Schedule of average life expectancy |  |  |  |  |  |  |  |  |  |
| Plan covering 35% of the average salary |  | Average salary supplementation plan |  | Mixed supplementary benefit plan (Milênio Plan) |  | Plan ACT - Mauá Prev
Longevity at age of 65 for current participants | 12/31/2022 | 12/31/2021 |  | 12/31/2022 | 12/31/2021 |  | 12/31/2022 | 12/31/2021 |  | 12/31/2022
Male | 18.38 | 18.38 |  | 18.75 | 18.75 |  | 21.47 | 21.47 |  | 22.17
Female | 18.38 | 18.38 |  | 21.41 | 21.41 |  | 23.34 | 23.34 |  | 19.55
Longevity at age of 40 for current participants |  |  |  |  |  |  |  |  |  |
Male | 40.15 | 40.15 |  | 40.60 | 40.60 |  | 44.07 | 44.07 |  | 40.15
Female | 40.15 | 40.15 |  | 44.41 | 44.41 |  | 46.28 | 46.28 |  | 45.30
Schedule of allocation of plan assets |
Schedule of allocation of plan assets |  |  |  |  |  |  |  |  |  |  |
|  |  | 12/31/2022 |  |  |  | 12/31/2021 |  |  |  | 12/31/2020
Variable income | 193,948 |  | 5.43% |  | 195,032 |  | 5.44% |  | 54,285 |  | 1.44%
Fixed income | 3,106,206 |  | 86.94% |  | 3,127,736 |  | 87.26% |  | 3,438,735 |  | 91.31%
Real estate | 207,223 |  | 5.80% |  | 190,474 |  | 5.31% |  | 182,145 |  | 4.84%
Others | 65,492 |  | 1.83% |  | 71,001 |  | 1.98% |  | 91,028 |  | 2.42%
Total | 3,572,869 |  | 100.00% |  | 3,584,243 |  | 100.00% |  | 3,766,193 |  | 100.00%
Schedule of sensitivity analysis |
Schedule of sensitivity analysis |  |  |
|  | Consolidated Effect of Plans
Assumption: Discount rate |  |  |
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | (13,628) | 14,646
Effect on present value of obligations |  | (116,302) | 124,915
Assumption: Salary growth |  |  |
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | 116 | (108)
Effect on present value of obligations |  | 1,148 | (1,081)
Assumption: Benefit adjustment |  |  |
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | 1,728 | (1,728)
Effect on present value of obligations |  | 14,713 | (14,713)
Assumption: Mortality table |  |  |
Sensitivity level |  | +1 ano | - 1 ano
Effect on current service cost and on interest on actuarial obligations |  | 8,572 | (8,681)
Effect on present value of obligations |  | 72,993 | (73,913)
Schedule of forecast benefit payments of the defined benefit plans |
Schedule of forecast benefit payments of the defined benefit plans |  |
Forecast payments |  | 2022
Year 1 |  | 331,781
Year 2 |  | 309,844
Year 3 |  | 301,196
Year 4 |  | 293,367
Year 5 |  | 284,533
Next 5 years |  | 1,286,222
Total forecast payments |  | 2,806,943
Schedule of post-employment health care plan amounts |
Schedule of post-employment health care plan amounts |  |  |  |  |
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Present value of obligations | 537,290 |  | 584,288 |  | 678,880
Liabilities | 537,290 |  | 584,288 |  | 678,880
Schedule of reconciliation of the healthcare liabilities |
Schedule of reconciliation of the healthcare liabilities |  |  |  |  |
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Actuarial liability at the beginning of the year | 584,288 |  | 678,880 |  | 892,396
Expenses recognized in income for the year | 57,926 |  | 42,355 |  | 57,731
Sponsor’s contributions transferred in prior year | (62,213) |  | (73,324) |  | (81,340)
Recognition of actuarial loss/(gain) | (42,711) |  | (63,623) |  | (189,907)
Actuarial liability at the end of the year | 537,290 |  | 584,288 |  | 678,880
Schedule of actuarial gains and losses recognized in shareholders' equity |
Schedule of actuarial gains and losses recognized in shareholders' equity |  |  |  |  |
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Actuarial gain (loss) on obligation | (42,711) |  | (63,623) |  | (189,907)
Gain/(loss) recognized in shareholders' equity | (42,711) |  | (63,623) |  | (189,907)
Schedule of weighted average life expectancy |
Schedule of weighted average life expectancy |  |  |  |  |
| 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Longevity at age of 65 for current participants |  |  |  |  |
Male | 20.24 |  | 20.24 |  | 20.24
Female | 20.24 |  | 20.24 |  | 20.24
Longevity at age of 40 for current participants |  |  |  |  |
Male | 42.74 |  | 42.74 |  | 42.74
Female | 42.74 |  | 42.74 |  | 42.74
Schedule of actuarial assumptions used for calculating postemployment healthcare benefits |
Schedule of actuarial assumptions used for calculating postemployment healthcare benefits |  |  |
| 12/31/2022 |  | 12/31/2021
Biometric and Demographic |  |  |
General mortality table | AT 2000 segregated by gender 20% |  | AT 2000 segregated by gender 20%
Financial |  |  |
Actuarial nominal discount rate | 6.10% |  | 10.55%
Inflation | 5.31% |  | 5.03%
Real increase in medical costs based on age (Aging Factor) | 0,5% - 3,00% real a.a. |  | 0,5% - 3,00% real a.a.
Nominal increase medical costs growth rate | 4.10% |  | 4.10%
Average medical cost (Claim cost) | 1,084.14 |  | 1,011.42
Schedule of quantitative sensitivity analysis for significant assumptions |
Schedule of quantitative sensitivity analysis for significant assumptions |  |  |
|  |  | 12/31/2022
|  | Healthcare Plan
|  | Assumption: Discount rate
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | 489 | (529)
Effect on present value of obligations |  | (17,379) | 18,672
|  | Assumption: Medical Inflation
Sensitivity level |  | 1.0% | -1.0%
Effect on current service cost and on interest on actuarial obligations |  | 4,923 | (4,334)
Effect on present value of obligations |  | 41,959 | (36,932)
|  |  | Assumption: Mortality Table
Sensitivity level |  | +1 ano | - 1 ano
Effect on current service cost and on interest on actuarial obligations |  | 3,755 | (3,556)
Effect on present value of obligations |  | 32,004 | (30,305)
Schedule of forecast benefit payments of the postemployment healthcare plans |
Schedule of forecast benefit payments of the postemployment healthcare plans |  |  |
Forecast benefit payments |  | 12/31/2022 |
Year 1 |  | 67,596 |
Year 2 |  | 64,264 |
Year 3 |  | 60,913 |
Year 4 |  | 57,523 |
Year 5 |  | 54,116 |
Next 5 years |  | 220,269 |
Total forecast payments |  | 524,681 |

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