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Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Statement of cash flows [abstract] |  |  |
Net income for the year | R$ 2,167,698 | R$ 13,595,621 | R$ 4,292,618
Adjustments to reconcile net income to net cash provided by operations: |  |  |
Accrued charges on borrowings and financing | 2,459,769 | 2,053,547 | 1,909,546
Charges on loans and financing granted | (152,484) | (61,632) | (32,684)
Depreciation/ depletion / amortization | 2,877,656 | 2,218,192 | 2,522,063
Equity earnings of affiliated companies | (237,917) | (182,504) | (71,755)
Charges on lease liabilities | 69,510 | 62,470 | 54,236
Deferred income tax and social contribution | 420,773 | 759,355 | (1,426,696)
Provision for tax, social security, labor and civil risks | 92,263 | (61,404) | 4,405
Monetary variations and exchange differences | (105,919) | 1,039,420 | 2,010,056
Additions(reversals) of PP&E provisions for losses, net of write-offs | (24,914) | 74,260 | 12,998
Provision (Reversal) for consumption and services | 25,273 | 41,450 | (29,057)
Investment impairment reversal | (387,989) |  |
Provision for environmental liabilities and decommissioning of assets | (6,899) | 92,406 | 10,388
Financial investments - shares – Fair value through profit or loss (VJR) | 1,293,784 | 11,293 | (1,203,068)
Receivables by indemnity | (422,254) | (17,713) | (517,183)
Net gains on the sale of the shares of Usiminas |  | (505,844) |
Net gains on the sale of the shares of CSN Mineração |  | (2,472,497) |
Dividends of USIMINAS | (113,697) | (196,838) | (3,989)
Other provisions | (6,267) | (18,369) | (27,681)
Total Adjustments to reconcile net income (loss) to net cash provided by operations | 7,948,386 | 16,431,213 | 7,504,197
Changes in assets and liabilities |  |  |
Trade receivables - third parties | (1,331,126) | 1,233,727 | (594,731)
Trade receivables - related parties | (72,187) | (23,220) | 49,412
Inventories | (734,991) | (6,352,079) | 755,571
Receivables from related parties/Dividends | 176,447 | 206,475 | 90,306
Recoverable taxes | (278,370) | (65,161) | 865,984
Judicial deposits | (39,277) | (14,688) | 50,028
Compulsory loan received | 370,000 |  |
Trade payables | (479,693) | 1,173,033 | 2,103,283
Trade payables – forfaiting and drawee risk | 1,269,102 | 3,816,106 | (497,451)
Payroll and related taxes | 31,894 | 46,653 | (43,649)
Taxes in installments | (2,505,758) | 1,221,191 | 1,654,135
Payables to related parties | 21,115 | (28,909) | 12,019
Advance from customer | (863,370) | (697,137) | (10,011)
Advance from electric energy contracts | 642,240 |  |
Interest paid | (2,315,586) | (2,137,782) | (1,922,130)
Cash flow hedge accounting paid | 64,436 | (12,573) | (299,585)
Other | 139,531 | (3,586) | (140,504)
Increase (Decrease) in assets and liabilities | (5,905,593) | (1,637,950) | 2,072,677
Net cash generated by operating activities | 2,042,793 | 14,793,263 | 9,576,874
Investments / acquisition of shares | (662,761) | (296,357) | (132,197)
Purchase of property, plant and equipment | (3,352,210) | (2,864,707) | (1,683,839)
Loans granted to related parties | (119,536) | (123,656) | (101,631)
Loans received from related parties |  |  | 14,584
Financial investment, net of redeemed amount | 21,568 | 1,504,770 | 39,428
Net cash received from sale of CSN Mineração's shares |  | 3,164,612 |
Cash received from acquisition of investment in Elizabeth |  | 54,768 |
Deposit in guarantee for the acquisition of LafargeHolcim |  | (263,750) |
Price paid in acquisition of Elizabeth´s |  | (727,752) |
Cash received from acquisition of investments Metalgráfica | 569 |  |
Price paid in acquisition of Topázio Energética, Santa Ana and Brasil Central | (466,153) |  |
Cash received from Acquisition of investments in Topázio Energética and Santa Ana | 5,095 |  |
Price paid in acquisition of CSN Cimentos Brasil | (4,770,354) |  |
Cash received in the acquisition of CSN Cimentos Brasil | 496,445 |  |
Price paid in acquisition of CEEE-G | (928,000) |  |
Cash received in the acquisition of CSN Cimentos Brasil | 661,864 |  |
Price paid in acquisition of Energética Chapecó | (358,634) |  |
Cash received from acquisition of investments Chapecó | 41,693 |  |
Price paid in acquisition of concession rights | (2,024,118) |  |
Net cash used in (generated by) investing activities | (11,454,532) | 447,928 | (1,863,655)
Borrowings and financing raised | 20,187,894 | 12,845,544 | 8,085,902
Cost of borrowing | (334,709) | (162,852) | (39,174)
Payment of borrowings | (10,782,858) | (17,639,178) | (6,448,658)
Amortization of leases | (155,995) | (114,303) | (103,648)
Payment of dividends and interests on shareholder’s equity | (3,756,738) | (3,290,544) | (309,350)
Issuance of new CSN Mineração's shares |  | 1,347,862 |
Share repurchase | (410,568) | (1,516,388) |
Net cash used in (generated by) financing activities | 4,747,026 | (8,529,859) | 1,185,072
Exchange rate changes on cash and cash equivalents of foreign subsidiaries | 9,589 | (9,438) | (42,660)
Increase (Decrease) in cash and cash equivalents | (4,655,124) | 6,701,894 | 8,855,631
Cash and cash equivalents at the beginning of the year | 16,646,480 | 9,944,586 | 1,088,955
Cash and cash equivalents at the end of the year | R$ 11,991,356 | R$ 16,646,480 | R$ 9,944,586

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