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v3.23.1

BASIS OF CONSOLIDATION AND INVESTMENTS (Tables) | 12 Months Ended
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Dec. 31, 2022
Basis Of Consolidation And Investments |
Schedule of consolidated entities information |
Schedule of consolidated entities information |  |  |  |  |  |
|  | Equity interests (%) |  |
Companies |  | 12/31/2022 |  | 12/31/2021 |  | Core business
Direct interest in subsidiaries: full consolidation |  |  |  |  |  |
CSN Islands VII Corp. |  | 100.00 |  | 100.00 |  | Financial transactions
CSN Inova Ventures |  | 100.00 |  | 100.00 |  | Equity interests and Financial transactions
CSN Islands XII Corp. |  | 100.00 |  | 100.00 |  | Financial transactions
CSN Steel S.L.U. |  | 100.00 |  | 100.00 |  | Equity interests and Financial transactions
TdBB S.A (*) |  | 100.00 |  | 100.00 |  | Equity interests
Sepetiba Tecon S.A. |  | 99.99 |  | 99.99 |  | Port services
Minérios Nacional S.A. |  | 99.99 |  | 99.99 |  | Mining and Equity interests
Companhia Florestal do Brasil |  | 99.99 |  | 99.99 |  | Reforestation
Estanho de Rondônia S.A. |  | 99.99 |  | 99.99 |  | Tin Mining
Companhia Metalúrgica Prada |  | 99.90 |  | 99.99 |  | Manufacture of containers and distribution of steel products
CSN Mineração S.A. |  | 79.75 |  | 78.24 |  | Mining
CSN Energia S.A. |  | 99.99 |  | 99.99 |  | Sale of electric power
FTL - Ferrovia Transnordestina Logística S.A. |  | 92.71 |  | 92.71 |  | Railroad logistics
Nordeste Logística S.A. |  | 99.99 |  | 99.99 |  | Port services
CSN Inova Ltd. |  | 100.00 |  | 100.00 |  | Advisory and implementation of new development projec
CBSI - Companhia Brasileira de Serviços de Infraestrutura |  | 99.99 |  | 99.99 |  | Equity interests and product sales and iron ore
CSN Cimentos S.A. |  | 99.99 |  | 99.99 |  | Manufacturing and sale of cement
Berkeley Participações e Empreendimentos S.A. |  | 100.00 |  | 100.00 |  | Electric power generation and equity interests
CSN Inova Soluções S.A. |  | 99.99 |  | 99.99 |  | Equity interests
CSN Participações I |  | 99.99 |  | 99.99 |  | Equity interests
Circula Mais Serviços de Intermediação Comercial S.A. |  | 0.01 |  | 99.99 |  | Commercial intermediation for the purchase and sale of assets and materials in general
CSN Participações III |  | 99.99 |  | 99.99 |  | Equity interests
CSN Participações IV |  | 99.99 |  | 99.99 |  | Equity interests
CSN Participações V |  | 99.99 |  | 99.99 |  | Equity interests
Indirect interest in subsidiaries: full consolidation |  |  |  |  |  |
Lusosider Projectos Siderúrgicos S.A. |  | 100.00 |  | 100.00 |  | Equity interests and product sales
Lusosider Aços Planos, S. A. |  | 99.99 |  | 99.99 |  | Steel and Equity interests
CSN Resources S.A. |  | 100.00 |  | 100.00 |  | Financial transactions and Equity interests
Companhia Brasileira de Latas |  | 99.99 |  | 99.99 |  | Sale of cans and containers in general and Equity interests
Companhia de Embalagens Metálicas MMSA |  | 99.99 |  | 99.99 |  | Production and sale of cans and related activities
Companhia de Embalagens Metálicas - MTM |  | 99.99 |  | 99.99 |  | Production and sale of cans and related activities
CSN Steel Holdings 1, S.L.U. 1 |  |  |  | 100.00 |  | Financial transactions, product sales and Equity interests
CSN Productos Siderúrgicos S.L. |  | 100.00 |  | 100.00 |  | Financial transactions, product sales and Equity interests
Stalhwerk Thüringen GmbH |  | 100.00 |  | 100.00 |  | Production and sale of long steel and related activities
CSN Steel Sections Polska Sp.Z.o.o |  | 100.00 |  | 100.00 |  | Financial transactions, product sales and Equity interests
CSN Mining Holding, S.L.U. |  | 79.75 |  | 78.24 |  | Financial transactions, product sales and Equity interests
CSN Mining GmbH |  | 79.75 |  | 78.24 |  | Financial transactions, product sales and Equity interests
CSN Mining Asia Limited (8) |  | 79.75 |  | 78.24 |  | Commercial representation
Lusosider Ibérica S.A. |  | 100.00 |  | 100.00 |  | Steel, commercial and industrial activities and equity interests
CSN Mining Portugal, Unipessoal Lda. |  | 79.75 |  | 78.24 |  | Commercial and representation of products
Companhia Siderúrgica Nacional, LLC |  | 100.00 |  | 100.00 |  | Import and distribution/resale of products
Elizabeth Cimentos S.A. |  | 99.98 |  | 99.98 |  | Manufacturing and sale of cement
Elizabeth Mineração Ltda 2 |  |  |  | 99.96 |  | Mining
Santa Ana Energética S.A. |  | 100.00 |  |  |  | Electric power generation
Topázio Energética S.A. |  | 100.00 |  |  |  | Electric power generation
Brasil Central Energia Ltda. |  | 100.00 |  |  |  | Electric power generation
Circula Mais Serviços de Intermediação Comercial S.A. |  | 99.99 |  |  |  | Commercial intermediation for the purchase and sale of assets and materials in general
CSN Cimentos Brasil S.A. |  | 99.99 |  |  |  | Manufacturing and sale of cement
Metalgráfica Iguaçu S.A |  | 100.00 |  |  |  | Metal packaging manufacturing
Companhia Energética Chapecó |  | 79.75 |  |  |  | Electric power generation
Companhia Estadual de Geração de Energia Elétrica - CEEE-G |  | 98.96 |  |  |  | Electric power generation
Ventos de Vera Cruz S.A. |  | 98.95 |  |  |  | Electric power generation
Ventos de Curupira S.A |  | 98.95 |  |  |  | Electric power generation
Ventos de Povo Novo S.A. |  | 98.95 |  |  |  | Electric power generation
Direct interest in joint operations: proportionate consolidation |  |  |  |  |  |
Itá Energética S.A. |  | 48.75 |  | 48.75 |  | Electric power generation
Consórcio da Usina Hidrelétrica de Igarapava |  | 17.92 |  | 17.92 |  | Electric power consortium
Direct interest in joint ventures: equity method |  |  |  |  |  |
MRS Logística S.A. |  | 18.64 |  | 18.64 |  | Railroad transportation
Aceros Del Orinoco S.A. (*) |  | 31.82 |  | 31.82 |  | Dormant company
Transnordestina Logística S.A. |  | 47.26 |  | 47.26 |  | Railroad logistics
Equimac S.A |  | 50.00 |  | 50.00 |  | Rental of commercial and industrial machinery and equipment
Indirect interest in joint ventures: equity method |  |  |  |  |  |
MRS Logística S.A. |  | 14.86 |  | 14.58 |  | Railroad transportation
Direct interest in associates: equity method |  |  |  |  |  |
Arvedi Metalfer do Brasil S.A. |  | 20.00 |  | 20.00 |  | Metallurgy and Equity interests
Indirect interest in affiliates: equity method |  |  |  |  |  |
Ventos da Lagoa Energia S.A. |  | 10.00 |  |  |  | Electric power generation
Jaguari Energética S.A. |  | 10.50 |  |  |  | Electric power generation
Chapecoense Geração S.A. |  | 9.00 |  |  |  | Electric power generation
Parques Eólicos Palmares S.A. |  | 10.00 |  |  |  | Electric power generation
Ventos do Litoral Energia S.A. |  | 10.00 |  |  |  | Electric power generation
Ventos dos índios Energia S.A. |  | 10.00 |  |  |  | Electric power generation
Companhia Energética Rio das Antas - Ceran |  | 10.00 |  |  |  | Electric power generation
Ventos do Sul S.A. |  | 10.00 |  |  |  | Electric power generation
Foz Chapecó Energia S.A. |  | 10.00 |  |  |  | Electric power generation
Exclusive funds: full consolidation |  |  |  |  |  |
Diplic II - Private credit balanced mutual fund |  | 100.00 |  | 100.00 |  | Investment fund
Caixa Vértice - Private credit balanced mutual fund |  | 100.00 |  | 100.00 |  | Investment fund
VR1 - Private credit balanced mutual fund |  | 100.00 |  | 100.00 |  | Investment fund
(*) |  | Dormant companies.
1 |  | - CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Siderúrgicos S.L. on August 02, 2022
2 |  | - Elizabeth Mineração was incorporated by CSN Cimentos S/A on April 30, 2022.
Schedule of changes in investments, joint ventures, joint operations, associates and other investments |
Schedule of changes in investments, joint ventures, joint operations, associates and other investments |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
Companies |  | Opening balance on 12/31/2021 |  | Capital increase |  | Dividends |  | Equity Income |  | Comprehensive income |  | Others |  | Final balance on 12/31/2022
Investments under the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |
Joint-venture, Joint-operation and Affiliate |  |  |  |  |  |  |  |  |  |  |  |  |  |
MRS Logistica |  | 1,806,542 |  |  |  | (77,403) |  | 325,800 |  | (146) |  | 105 |  | 2,054,898
Fair Value MRS |  | 480,622 |  |  |  |  |  |  |  |  |  |  |  | 480,622
Fair Value MRS amortization |  | (70,481) |  |  |  |  |  | (11,744) |  |  |  |  |  | (82,225)
Transnordestina Logística S.A. |  | 1,114,232 |  | 100,000 |  |  |  | (29,307) |  |  |  | (411) |  | 1,184,514
Fair Value -Transnordestina (*) |  | 271,117 |  |  |  |  |  |  |  |  |  | 387,989 |  | 659,106
Arvedi Metalfer do Brasil (affiliate) |  | 21,541 |  |  |  |  |  | 4,702 |  |  |  | (461) |  | 25,782
Equimac S.A |  | 8,428 |  | 5,079 |  |  |  | 3,936 |  | 140 |  | 899 |  | 18,482
Indirect interest in affiliates - CEEE-G |  | - |  |  |  |  |  |  |  |  |  | 216,307 |  | 216,307
Fair Value indirect participation CEEE-G (1) |  | - |  |  |  |  |  |  |  |  |  | 359,024 |  | 359,024
Fair Value amortization indirect participation CEEE-G |  | - |  |  |  |  |  | (25,889) |  |  |  |  |  | (25,889)
|  | 3,632,001 |  | 105,079 |  | (77,403) |  | 267,498 |  | (6) |  | 963,452 |  | 4,890,621
Equity interests evaluated by the cost method (2) |  | 27,041 |  | 14,052 |  |  |  |  |  |  |  |  |  | 41,093
Investments at fair value through profit or loss (note 14) |  | 190,320 |  |  |  |  |  |  |  |  |  | (95,620) |  | 94,700
Others |  | 285 |  |  |  |  |  |  |  |  |  | 33,303 |  | 33,588
Other participations |  | 217,646 |  | 14,052 |  |  |  |  |  |  |  | (62,317) |  | 169,381
Total shareholdings |  | 3,849,647 |  | 119,131 |  | (77,403) |  | 267,498 |  | (6) |  | 901,135 |  | 5,060,002
Classification of investments in the balance sheet |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity interests |  | 3,849,647 |  |  |  |  |  |  |  |  |  |  |  | 5,060,002
Investment Property |  | 162,181 |  |  |  |  |  |  |  |  |  |  |  | 159,080
Total investments in the asset |  | 4,011,828 |  |  |  |  |  |  |  |  |  |  |  | 5,219,082
| (*) | 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$387,989. See details of the impairment test in note 10.e.
| (1) | As of December 31, 2022, the balance of R$ 359,024 refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;
| (2) | 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;
Schedule of equity in results |
Schedule of equity in results |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Equity in results of affiliated companies |  |  |
MRS Logística S.A. | 325,800 |  | 260,622
Transnordestina | (29,307) |  | (45,870)
Arvedi Metalfer do Brasil | 4,702 |  | 3,265
Equimac S.A | 3,936 |  | (608)
Fair Value Amortization | (37,633) |  | (11,747)
| 267,498 |  | 205,662
Other adjustments |  |  |
Cost of sales | (80,006) |  | (62,982)
To taxes | 27,202 |  | 21,414
Others | 23,223 |  | 18,410
Equity in results | 237,917 |  | 182,504
Schedule of primary distribution of shares |
Schedule of primary distribution of shares |
Gain on participation in the capital increase | 1,060,530
Loss due to dilution of participation with issue of new shares | (231,044)
Equity adjustment by dilution of share percentage | (7,393)
Net gain from the transaction | 822,093
Schedule of Secondary Distribution of shares |
Schedule of Secondary Distribution of shares |  |
Equity in the transaction |  | 9,947,525
Number of share before initial public offering |  | 5,430,057,060
Cost per share |  | R$ 1.83
Number of shares sold by CSN |  | 377,804,907
Price per share |  | R$ 8.50
(+) Net cash generated in the transaction |  | 3,211,342
(-) Transaction cost |  | (46,730)
(=) net cash reveivable (a) |  | 3,164,612
(-) Cost of shares (b) |  | (692,115)
(=) Net gain from the transaction (a)+(b) |  | 2,472,497
Schedule of share repurchase programs of subsidiary CSN Mineracao |
Schedule of share repurchase programs of subsidiary CSN Mineracao |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Program |  | Board’s Authorization |  | Authorized quantity |  | Program period |  | Average buyback price |  | Minimum and maximum buyback price |  | Number bought back |  | Share cancelation |  | Treasury balance
1º |  | 03/24/2021 |  | 58,415,015 |  | from 3/25/2021 to 9/24/2021 |  | R$6.1451 |  | R$5.5825 and R$6.7176 |  | 52,940,500 |  |  |  | 52,940,500
2º |  | 11/03/2021 |  | 53,000,000 |  | from 11/04/2021 to 9/24/2022 |  | R$6.1644 |  | R$5.0392 and R$6.1208 |  | 52,466,800 |  |  |  | 105,907,300
|  | 05/18/2022 |  |  |  |  |  | Not applicable |  | Not applicable |  |  |  | 105,907,300 |  |
3º |  | 05/18/2022 |  | 106,000,000 |  | from 05/19/2022 to 5/18/2023 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | 105,407,300 |  | 105,907,300 |  |
Schedule of breakdown of net assets |
Schedule of breakdown of net assets |  |  |  |
|  | 12/31/2020 |  | 01/31/2021
Assets |  | Appraisal reports |  | Close balance
Trade receivables |  | 37,171 |  | 54,684
Inventories |  | 134,309 |  | 164,460
Other assets |  | 29,186 |  | 30,228
Property, plant and equipment |  | 3,151,349 |  | 3,129,161
Intangíible assets |  | 8,086 |  | 8,086
Liabilities |  |  |  |
Trade payables |  | (253,186) |  | (278,538)
Other payables current |  | (42,074) |  | (34,301)
Lease liabilities |  | (42,257) |  | (24,430)
Other provisions |  | (66,490) |  | (64,125)
Net assets |  | 2,956,094 |  | 2,985,225
Schedule of joint ventures and joint operations financial information |
Schedule of joint ventures and joint operations financial information |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | 12/31/2022 |  |  |  |  |  |  |  | 12/31/2021
|  | Joint-Venture |  | Joint-Operation |  | Joint-Venture |  | Joint-Operation
|  | MRS Logística |  | Transnordestina Logística |  | Equimac S.A. |  | Itá Energética |  | MRS Logística |  | Transnordestina Logística |  | Equimac S.A. |  | Itá Energética
Equity interest (%) |  | 37.27% |  | 48.03% |  | 50.00% |  | 48.75% |  | 37.27% |  | 47.26% |  | 50.00% |  | 48.75%
Balance sheet |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 867,937 |  | 1,164 |  | 8,983 |  | 46,946 |  | 1,836,612 |  | 1,259 |  | 2,077 |  | 42,500
Advances to suppliers |  | 29,500 |  | 21,036 |  | 1,384 |  | 1,273 |  | 44,011 |  | 11,486 |  | 407 |  | 1,254
Other current assets |  | 1,351,335 |  | 78,777 |  | 11,648 |  | 30,735 |  | 1,065,913 |  | 55,334 |  | 8,862 |  | 18,453
Total current assets |  | 2,248,772 |  | 100,977 |  | 22,015 |  | 78,954 |  | 2,946,536 |  | 68,079 |  | 11,346 |  | 62,207
Non-current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets |  | 887,987 |  | 255,367 |  | 1,643 |  | 19,007 |  | 980,861 |  | 124,776 |  |  |  | 19,578
Investments, PP&E and intangible assets |  | 11,541,779 |  | 11,029,525 |  | 41,709 |  | 325,911 |  | 9,614,144 |  | 10,145,422 |  | 28,964 |  | 358,265
Total non-current assets |  | 12,429,766 |  | 11,284,892 |  | 43,352 |  | 344,918 |  | 10,595,005 |  | 10,270,198 |  | 28,964 |  | 377,843
Total Assets |  | 14,678,538 |  | 11,385,869 |  | 65,367 |  | 423,872 |  | 13,541,541 |  | 10,338,277 |  | 40,310 |  | 440,050
Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings and financing |  | 735,231 |  | 142,073 |  | 5,497 |  |  |  | 767,992 |  | 228,769 |  | 4,041 |  |
Lease liabilities |  | 472,129 |  |  |  | 701 |  |  |  | 383,323 |  |  |  |  |  |
Other current liabilities |  | 1,682,928 |  | 150,268 |  | 5,777 |  | 14,326 |  | 1,513,799 |  | 157,946 |  | 4,063 |  | 40,473
Total current liabilities |  | 2,890,288 |  | 292,341 |  | 11,975 |  | 14,326 |  | 2,665,114 |  | 386,715 |  | 8,104 |  | 40,473
Non-current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings and financing |  | 3,604,793 |  | 7,142,895 |  | 14,446 |  |  |  | 3,551,278 |  | 6,665,700 |  | 15,351 |  |
Lease liabilities |  | 1,928,931 |  |  |  | 630 |  |  |  | 1,718,366 |  |  |  |  |  |
Other non-current liabilities |  | 740,892 |  | 1,484,884 |  | 1,353 |  | 18,914 |  | 759,538 |  | 928,254 |  |  |  | 16,098
Total non-current liabilities |  | 6,274,616 |  | 8,627,779 |  | 16,429 |  | 18,914 |  | 6,029,182 |  | 7,593,954 |  | 15,351 |  | 16,098
Shareholders’ equity |  | 5,513,634 |  | 2,465,749 |  | 36,963 |  | 390,632 |  | 4,847,245 |  | 2,357,608 |  | 16,855 |  | 383,479
Total liabilities and shareholders’ equity |  | 14,678,538 |  | 11,385,869 |  | 65,367 |  | 423,872 |  | 13,541,541 |  | 10,338,277 |  | 40,310 |  | 440,050
|  | 01/01/2022 to 12/31/2022 |  | 01/01/2021 to 12/31/2021
|  | Joint-Venture |  | Joint-Operation |  |  |  | Joint-Venture |  | Joint-Operation
|  | MRS Logística |  | Transnordestina Logística |  | Equimac S.A. |  | Itá Energética |  | MRS Logística |  | Transnordestina Logística |  | Equimac S.A. |  | Itá Energética
Equity interest (%) |  | 37.27% |  | 48.03% |  | 50.00% |  | 48.75% |  | 37.27% |  | 47.26% |  | 50.00% |  | 48.75%
Statements of Income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenue |  | 5,592,118 |  | 375 |  | 41,307 |  | 188,024 |  | 4,427,385 |  | 138 |  | 15,238 |  | 221,023
Cost of sales and services |  | (3,477,896) |  |  |  | (24,977) |  | (100,454) |  | (2,919,527) |  |  |  | (13,001) |  | (81,649)
Gross profit |  | 2,114,222 |  | 375 |  | 16,330 |  | 87,570 |  | 1,507,858 |  | 138 |  | 2,237 |  | 139,374
Operating (expenses) income |  | (243,399) |  | (40,685) |  | (3,769) |  | (77,742) |  | (116,499) |  | (76,543) |  | (3,453) |  | (69,097)
Financial income (expenses), net |  | (641,862) |  | (21,551) |  | (3,211) |  | 2,545 |  | (345,513) |  | (20,651) |  |  |  | 1,274
Income before income tax and social contribution |  | 1,228,961 |  | (61,861) |  | 9,350 |  | 12,373 |  | 1,045,846 |  | (97,056) |  | (1,216) |  | 71,551
Current and deferred income tax and social contribution |  | (354,786) |  |  |  | (1,479) |  | (4,408) |  | (346,551) |  |  |  |  |  | (24,390)
Profit / (loss) for the year |  | 874,175 |  | (61,861) |  | 7,871 |  | 7,965 |  | 699,295 |  | (97,056) |  | (1,216) |  | 47,161
Schedule of measurement of recoverable value |
Schedule of measurement of recoverable value |
Cash flow projection | By 2057
Gross margin | Estimated based on market study to capture cargo and operating costs according to market trend studies
Cost estimate | Study-based costs and market trends
Perpetuity growth rate | Growth rate was not considered as a result of the projection model until the end of the concession
Discount rate | Range from 5.32% to 6.99% in real terms.
Schedule of investment properties |
Schedule of investment properties |  |  |  |  |  |
|  |  |  |  |  | Consolidated
|  | Land |  | Buildings |  | Total
Balance at December 31, 2020 |  | 97,610 |  | 86,548 |  | 184,158
Cost |  | 97,610 |  | 86,548 |  | 184,158
Accumulated depreciation |  |  |  | (24,284) |  | (24,284)
Balance at December 31, 2020 |  | 97,610 |  | 62,264 |  | 159,874
Depreciation (note 26) |  |  |  | (3,055) |  | (3,055)
Transfer of property, plant and equipment |  | 4,065 |  | 1 |  | 4,066
Acquisition of Elizabeth |  |  |  | 1,296 |  | 1,296
Transfers to other asset groups |  | (133) |  | 133 |  |
Balance at December 31, 2021 |  | 101,542 |  | 60,639 |  | 162,181
Cost |  | 101,542 |  | 87,977 |  | 189,519
Accumulated depreciation |  |  |  | (27,338) |  | (27,338)
Balance at December 31, 2021 |  | 101,542 |  | 60,639 |  | 162,181
Depreciation (note 26) |  |  |  | (3,072) |  | (3,072)
Write-off |  | (29) |  |  |  | (29.00)
Balance at December 31, 2022 |  | 101,513 |  | 57,567 |  | 159,080
Cost |  | 101,513 |  | 87,977 |  | 189,490
Accumulated depreciation |  |  |  | (30,410) |  | (30,410)
Balance at December 31, 2022 |  | 101,513 |  | 57,567 |  | 159,080
Schedule of average estimated useful life |
Schedule of average estimated useful life |  |  |
|  |  | Consolidated
| 12/31/2022 |  | 12/31/2021
Buildings | 27 |  | 27

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