XML 178 R119.htm IDEA: XBRL DOCUMENT
v3.23.1

INTANGIBLE ASSETS (Details 2) - BRL (R$) R$ in Thousands |  | 1 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | ---
Dec. 15, 2022 | Oct. 21, 2022 | Nov. 29, 2019 | Dec. 31, 2022 | Dec. 31, 2021 | Aug. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity |  |  |  |  | R$ 4,356,670 | R$ 3,942,845 |
Impairment loss |  |  |  |  | 109,330 |  |
Goodwill |  |  |  |  | 11,415 |  |
Stake percentage |  | 32.73% | 66.23% |  |  |  |
C S N Mineracao S A [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Stake percentage |  |  |  | 100.00% |  |  |
C K T R Brasil Servicos Ltd [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Stake percentage |  |  |  | 50.00% |  |  |
Elizabeth Cimentos [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Goodwill |  |  |  |  |  |  | R$ 83,266
C S N Cimentos Brasil S A [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Goodwill |  |  |  |  | R$ 390,832 |  |
Stake percentage |  |  |  |  | 99.99% |  |
Packaging [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [1] |  |  |  | R$ 170,163 | 158,748 |
Long Stel [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [2] |  |  |  | 460,782 | 449,204 |
Mining [Member] | Minning [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [3] |  |  |  | 3,236,402 | 3,236,402 |
Other Steel [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [4] |  |  |  | 15,225 | 15,225 |
Other Steel [Member] | Cement [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [5] |  |  |  | 474,098 | 83,266 |
Goodwill [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity |  |  |  |  | 4,131,483 | 3,729,236 |
Goodwill [member] | Packaging [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [1] |  |  |  | 170,163 | 158,748 |
Goodwill [member] | Long Stel [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [2] |  |  |  | 235,595 | 235,595 |
Goodwill [member] | Mining [Member] | Minning [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [3] |  |  |  | 3,236,402 | 3,236,402 |
Goodwill [member] | Other Steel [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [4] |  |  |  | 15,225 | 15,225 |
Goodwill [member] | Other Steel [Member] | Cement [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [5] |  |  |  | 474,098 | 83,266 |
Brand names [member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity |  |  |  |  | 225,187 | 213,609 |
Brand names [member] | Long Stel [Member] | Steel [Member] |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Cash generating unity | [2] |  |  |  | R$ 225,187 | R$ 213,609 |
[1] | The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized in 2011. In 2022, Metalgráfica Iguaçu was acquired by subsidiary Prada and goodwill of R$11,415 was recognized.
[2] | 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.
[3] | Refers to the goodwill for expected future profitability, resulting from the acquisition of Namisa by CSN Mineração concluded in December 2015, which recoverability is tested annually.
[4] | On November 29, 2019, CSN acquired the stake held by CKTR Brasil Serviços Ltda., corresponding to 50% of CBSI's shares, and now holds 100% of CBSI's share capital.
[5] | In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future profitability in the amount of R$83,266 was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos Brasil S.A. in the amount of R$390,832 was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.

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