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v3.23.1

BUSINESS COMBINATION (Details 10) - BRL (R$) R$ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | R$ 26,370,445 | R$ 21,531,134 | R$ 19,716,223
Carrying amount [member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Cash and cash equivalents | 496,445 |  |
Trade receivables | 141,266 |  |
Inventories | 272,106 |  |
Recoverable taxes | 229,940 |  |
Deferred taxes | 982,547 |  |
Other assets | 147,565 |  |
Property, plant and equipment | 3,185,975 |  |
Intangíible assets | 7,429 |  |
Total assets acquired | 5,463,273 |  |
Trade payables | 510,522 |  |
Lease liabilities | 43,978 |  |
Taxes payable | 50,527 |  |
Salaries and social charges | 32,324 |  |
Other payables | 139,830 |  |
Taxes in installments | 148,249 |  |
Legal Contingencies | 491,114 |  |
Total liabilities assumed | 1,416,544 |  |
Net equity acquired | 4,046,729 |  |
Property, plant and equipment | 3,185,975 |  |
Mining rights | 2,456 |  |
Softwares | 4,973 |  |
Fair Value Adjustments [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 402,289 |  |
Intangíible assets | 173,586 |  |
Total assets acquired | 575,875 |  |
Net equity acquired | 575,875 |  |
Property, plant and equipment | 402,289 |  |
Mining rights | 135,216 |  |
Trademarks | 38,370 |  |
Total Fair Value [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Cash and cash equivalents | 496,445 |  |
Trade receivables | 141,266 |  |
Inventories | 272,106 |  |
Recoverable taxes | 229,940 |  |
Deferred taxes | 982,547 |  |
Other assets | 147,565 |  |
Property, plant and equipment | 3,588,264 |  |
Intangíible assets | 181,015 |  |
Total assets acquired | 6,039,148 |  |
Trade payables | 510,522 |  |
Lease liabilities | 43,978 |  |
Taxes payable | 50,527 |  |
Salaries and social charges | 32,324 |  |
Other payables | 139,830 |  |
Taxes in installments | 148,249 |  |
Legal Contingencies | 491,114 |  |
Total liabilities assumed | 1,416,544 |  |
Net equity acquired | 4,622,604 |  |
Property, plant and equipment | 3,588,264 |  |
Mining rights | 137,672 |  |
Trademarks | 38,370 |  |
Softwares | R$ 4,973 |  |
Business Property Plant And Equipment 1 [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description of basis of valuation of assets available for benefits | The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by improvements constructions, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 12. |  |
Business Property Plant And Equipment 1 [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description of basis of valuation of assets available for benefits | Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market. |  |
Business Mining Rights [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description of basis of valuation of assets available for benefits | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation. |  |
Business Trademarks [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description of basis of valuation of assets available for benefits | The brands were evaluated using the Royalty Relief method, which consists in projecting expected royalty payments and measuring them at present value. |  |
Business Softwares [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Description of basis of valuation of assets available for benefits | The Company's software has not been evaluated. |  |
Carrying Amount One [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | R$ 3,193,404 |  |
Fair Value Adjustments One [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 575,875 |  |
Total Fair Value One [Member] | C S N Cimentos Brasil S A [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | R$ 3,769,279 |  |

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