XML 173 R114.htm IDEA: XBRL DOCUMENT
v3.23.1

PROPERTY, PLANT AND EQUIPMENT (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | R$ 26,370,445 | R$ 21,531,134 | R$ 19,716,223
Effect of foreign exchange differences |  | (108,528) | (6,463) |
Acquisitions |  | 3,360,519 | 2,993,272 |
Capitalized interest (1) (notes 29 and 34) | [1] | 135,242 | 87,414 |
PP&E provisions for losses and write-offs |  | 24,162 | (112,886) |
Depreciation |  | (2,719,701) | (2,112,657) |
Right of use - Remesurement |  | 99,728 | 109,109 |
Update of the ARO (Asset retirement obligation) |  |  | 2,357 |
Transfers to fixed assets to investment property without cash effect |  |  | (4,066) |
Acquisition of Elizabeth |  |  | 627,145 |
Transfers to inventory |  |  | 261,504 |
Others |  | 4,744 | 22 |
Transfer to intangible assets |  | (101,449) |  |
Consolidation of acquired companies and fair value to asset |  | 4,144,594 |  |
Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 51,611,687 | 40,090,936 | 36,136,110
Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (25,241,242) | (18,559,802) | (16,419,887)
Right-of-use assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 644,880 | 581,824 | 516,668
Effect of foreign exchange differences |  | (1,024) | 26 |
Acquisitions |  | 26,218 | 62,106 |
PP&E provisions for losses and write-offs |  | (754) | (38,017) |
Depreciation |  | (104,382) | (68,068) |
Right of use - Remesurement |  | 99,728 | 109,109 |
Others |  | (2) |  |
Consolidation of acquired companies and fair value to asset |  | 43,272 |  |
Land [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 485,107 | 349,495 | 257,686
Effect of foreign exchange differences |  | (12,314) | (932) |
Acquisitions |  | 1,402 |  |
Transfers to fixed assets to investment property without cash effect |  |  | (4,065) |
Acquisition of Elizabeth |  |  | 100,489 |
Transfers to other asset categories |  | (70,520) |  |
Consolidation of acquired companies and fair value to asset |  | 217,044 |  |
Land [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 485,107 | 349,495 | 257,686
Buildings [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 4,451,114 | 3,019,934 | 2,677,565
Effect of foreign exchange differences |  | (21,167) | (6,402) |
Acquisitions |  | 48,061 | 22,441 |
PP&E provisions for losses and write-offs |  | (272) | (5,051) |
Depreciation |  | (218,941) | (163,911) |
Update of the ARO (Asset retirement obligation) |  |  | 2,357 |
Transfers to fixed assets to investment property without cash effect |  |  | (1) |
Acquisition of Elizabeth |  |  | 227,629 |
Others |  | 91 |  |
Transfers to other asset categories |  | 314,131 |  |
Consolidation of acquired companies and fair value to asset |  | 1,309,277 |  |
Buildings [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 8,741,911 | 5,358,388 | 4,752,412
Buildings [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (4,290,797) | (2,338,454) | (2,074,847)
Machinery [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 16,525,293 | 13,800,888 | 12,457,383
Effect of foreign exchange differences |  | (66,796) | (2,627) |
Acquisitions |  | 6,631 | 367,050 |
PP&E provisions for losses and write-offs |  | 25,229 | (62,606) |
Depreciation |  | (2,334,638) | (1,845,757) |
Acquisition of Elizabeth |  |  | 278,576 |
Transfers to inventory |  |  | 261,504 |
Others |  | 4,700 | 19 |
Transfers to other asset categories |  | 2,800,864 |  |
Consolidation of acquired companies and fair value to asset |  | 2,288,415 |  |
Machinery [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 36,373,386 | 29,348,048 | 26,213,225
Machinery [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (19,848,093) | (15,547,160) | (13,755,842)
Fixtures and fittings [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 40,882 | 29,037 | 26,297
Effect of foreign exchange differences |  | (756) | 1,418 |
Acquisitions |  | 6,618 | 6,756 |
PP&E provisions for losses and write-offs |  |  | (194) |
Depreciation |  | (7,245) | (7,043) |
Acquisition of Elizabeth |  |  | 878 |
Others |  | 6 |  |
Transfers to other asset categories |  | 5,421 |  |
Consolidation of acquired companies and fair value to asset |  | 7,801 |  |
Fixtures and fittings [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 284,863 | 190,847 | 182,974
Fixtures and fittings [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | (243,981) | (161,810) | (156,677)
Construction in progress [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 4,025,550 | 3,643,682 | 3,680,322
Effect of foreign exchange differences |  | (6,137) | 2,076 |
Acquisitions |  | 3,213,068 | 2,527,722 |
Capitalized interest (1) (notes 29 and 34) | [1] | 135,242 | 87,414 |
PP&E provisions for losses and write-offs |  |  | (5,468) |
Acquisition of Elizabeth |  |  | 16,400 |
Others |  |  | 3 |
Transfers to other asset categories |  | (2,965,725) |  |
Transfer to intangible assets |  | (101,449) |  |
Consolidation of acquired companies and fair value to asset |  | 106,869 |  |
Construction in progress [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 4,025,550 | 3,643,682 | 3,680,322
Other property, plant and equipment [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning | [2] | 197,619 | 106,274 | 100,302
Effect of foreign exchange differences | [2] | (334) | (22) |
Acquisitions | [2] | 58,521 | 7,197 |
PP&E provisions for losses and write-offs | [2] | (41) | (1,550) |
Depreciation | [2] | (54,495) | (27,878) |
Acquisition of Elizabeth | [2] |  | 3,173 |
Others | [2] | (51) |  |
Transfers to other asset categories | [2] | (84,171) |  |
Consolidation of acquired companies and fair value to asset | [2] | 171,916 |  |
Other property, plant and equipment [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning | [2] | 643,304 | 445,870 | 414,705
Other property, plant and equipment [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning | [2] | (445,685) | (339,596) | (314,403)
Right-of-use assets [member] | Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | 1,057,566 | 754,606 | 634,786
Right-of-use assets [member] | Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Balance at beginning |  | R$ (412,686) | R$ (172,782) | R$ (118,118)
[1] | The capitalized borrowing costs are basically determined for the projects in Steel and Mining and refer substantially, to: - CSN: Technological updates and acquisition of new equipment for maintenance of the production capacity of UPV Plant (RJ); - CSN Mineração: Expansion of Casa de Pedra (MG) and TECAR (RJ).
[2] | Refer substantially to assets for railway use, such as yards, rails, mines, and railroad materials;

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [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 n -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_n_i&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainRecognisedInBargainPurchaseTransaction
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&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 a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

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

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

X
- References No definition available. + Details
Name: | sid_DepreciationPropertyPlantAndEquipments
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_IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

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

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |