XML 162 R103.htm IDEA: XBRL DOCUMENT
v3.23.1

BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | R$ 3,632,001 |
Dividends |  | (77,403) |
Equity Income |  | 267,498 |
Comprehensive income |  | (6) |
Others |  | 963,452 |
Investments, final balance |  | 4,890,621 |
Capital increase |  | 105,079 |
Equity interests |  | 5,060,002 | R$ 3,849,647
Investment Property |  | 159,080 | 162,181
Total investments in the asset |  | 5,219,082 | R$ 4,011,828
Impairment of Fair Value |  | 387,989 |
Fair value acquisition |  | 359,024 |
M R S Logistica [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 1,806,542 |
Dividends |  | (77,403) |
Equity Income |  | 325,800 |
Comprehensive income |  | (146) |
Others |  | 105 |
Investments, final balance |  | 2,054,898 |
Fair Value M R S [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 480,622 |
Investments, final balance |  | 480,622 |
Fair Value M R S Amortization [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | (70,481) |
Equity Income |  | (11,744) |
Investments, final balance |  | (82,225) |
Transnordestina Logistica S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 1,114,232 |
Equity Income |  | (29,307) |
Others |  | (411) |
Investments, final balance |  | 1,184,514 |
Capital increase |  | 100,000 |
Fair Value Transnordestina [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance | [1] | 271,117 |
Others | [1] | 387,989 |
Investments, final balance | [1] | 659,106 |
Arvedi Metalferdo Brasil [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 21,541 |
Equity Income |  | 4,702 |
Others |  | (461) |
Investments, final balance |  | 25,782 |
Equimac S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 8,428 |
Equity Income |  | 3,936 |
Comprehensive income |  | 140 |
Others |  | 899 |
Investments, final balance |  | 18,482 |
Capital increase |  | 5,079 |
Indirect Interest In Affiliates C E E E G [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  |  |
Others |  | 216,307 |
Investments, final balance |  | 216,307 |
Fair Value Indirect Participation C E E E G [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance | [2] |  |
Others | [2] | 359,024 |
Investments, final balance | [2] | 359,024 |
Fair Value Amortization Indirect Participation C E E E G [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  |  |
Equity Income |  | (25,889) |
Investments, final balance |  | (25,889) |
Equity Interests Evaluated By The Cost Method [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance | [3] | 27,041 |
Investments, final balance | [3] | 41,093 |
Capital increase | [3] | 14,052 |
Investments At Fair Value Through Profit Or Loss [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 190,320 |
Others |  | (95,620) |
Investments, final balance |  | 94,700 |
Others [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 285 |
Others |  | 33,303 |
Investments, final balance |  | 33,588 |
Other Participations [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 217,646 |
Others |  | (62,317) |
Investments, final balance |  | 169,381 |
Capital increase |  | 14,052 |
Total Shareholdings [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Investments, opening balance |  | 3,849,647 |
Dividends |  | (77,403) |
Equity Income |  | 267,498 |
Comprehensive income |  | (6) |
Others |  | 901,135 |
Investments, final balance |  | 5,060,002 |
Capital increase |  | R$ 119,131 |
[1] | In 2022, the Company performed an impairment test of the joint venture Transnordestina Logistica S.A. and reversed the impairment of Fair Value of R$387,989. See details of the impairment test in note 10.e.
[2] | As of December 31, 2022, the balance of R$ 359,024 refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;
[3] | In 2021 and 2022, through CSN Inova Ventures, strategic investments were made in startups, namely: Alinea Health Holdings Ltda. I. Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1 Energy, Traive INC., OICO Holdings and Clarke Software;

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_24_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_e&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_InvestmentAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2022-03-24 -Paragraph 76 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2022-03-24 -Paragraph 79 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherEquityInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | sid_CapitalIncreaseInInvestments
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_DividendsInInvestment
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_EquityIncomeInvestments
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- References No definition available. + Details
Name: | sid_ImpairmentOfFairValue
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | sid_OthersInvestments
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_MRSLogisticaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_FairValueMRSMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_FairValueMRSAmortizationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_TransnordestinaLogisticaSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_FairValueTransnordestinaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_ArvediMetalferdoBrasilMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_EquimacSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_IndirectInterestInAffiliatesCEEEGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_FairValueIndirectParticipationCEEEGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_FairValueAmortizationIndirectParticipationCEEEGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_EquityInterestsEvaluatedByTheCostMethodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_InvestmentsAtFairValueThroughProfitOrLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_OthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_OtherParticipationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_JointOperationsAxis=sid_TotalShareholdingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |