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BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | R$ 267,498 | R$ 205,662
Eliminations to cost of sale | (80,006) | (62,982)
Eliminations to taxes | 27,202 | 21,414
Equity in results | 237,917 | 182,504
Amortizated At Fair Value Investment In M R S [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | (37,633) | (11,747)
M R S Logistica S A [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | 325,800 | 260,622
Transnordestina Logistica S A [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | (29,307) | (45,870)
Arvedi Metalfer Do Brasil S A [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | 4,702 | 3,265
Equimac S A [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | 3,936 | (608)
Other Investment [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in result of affiliated companies other | R$ 23,223 | R$ 18,410

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