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RELATED-PARTY BALANCES AND TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2022
Related-party Balances And Transactions |
Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties |
Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Consolidated
|  | 12/31/2022 |  | 12/31/2021
|  | Subsidiaries and associates |  | Joint-ventures and Joint Operation |  | Other related parties |  | Total |  | Subsidiaries and associates |  | Joint-ventures and Joint Operation |  | Other related parties |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments | (1) |  |  |  |  | 1,768,915 |  | 1,768,915 |  |  |  |  |  | 2,579,990 |  | 2,579,990
Trade receivables (note 6) | (2) | 48,236 |  | 1,182 |  | 59,716 |  | 109,134 |  | 8,159 |  | 1,667 |  | 134,570 |  | 144,396
Dividends receivable (note 9) | (3) |  |  | 77,377 |  |  |  | 77,377 |  |  |  | 61,898 |  | 14,980 |  | 76,878
Loans (note 9) | (4) |  |  | 5,383 |  |  |  | 5,383 |  |  |  | 4,511 |  |  |  | 4,511
Other receivables (note 9) |  | 30 |  |  |  | 1,828 |  | 1,858 |  |  |  |  |  | 1,828 |  | 1,828
|  | 48,266 |  | 83,942 |  | 1,830,459 |  | 1,962,667 |  | 8,159 |  | 68,076 |  | 2,731,368 |  | 2,807,603
Non-current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments | (1) |  |  |  |  | 140,510 |  | 140,510 |  |  |  |  |  | 132,523 |  | 132,523
Loans (note 9) | (4) | 3,678 |  | 1,381,095 |  |  |  | 1,384,773 |  | 3,626 |  | 1,139,602 |  |  |  | 1,143,228
Actuarial asset (note 9) |  |  |  |  |  | 35,477 |  | 35,477 |  |  |  |  |  | 59,111 |  | 59,111
Other receivables (note 9) | (5) |  |  | 1,484,759 |  |  |  | 1,484,759 |  |  |  | 927,077 |  |  |  | 927,077
|  | 3,678 |  | 2,865,854 |  | 175,987 |  | 3,045,519 |  | 3,626 |  | 2,066,679 |  | 191,634 |  | 2,261,939
|  | 51,944 |  | 2,949,796 |  | 2,006,446 |  | 5,008,186 |  | 11,785 |  | 2,134,755 |  | 2,923,002 |  | 5,069,542
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  |  | 93,115 |  | 37,448 |  | 130,563 |  | 21 |  | 62,730 |  | 14,712 |  | 77,463
Accounts payable |  |  |  | 23,555 |  | 24,134 |  | 47,689 |  |  |  | 28,442 |  |  |  | 28,442
Provision for consumption |  |  |  | 61,398 |  |  |  | 61,398 |  |  |  | 22,182 |  |  |  | 22,182
|  |  |  | 178,068 |  | 61,582 |  | 239,650 |  | 21 |  | 113,354 |  | 14,712 |  | 128,087
Non-current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  | 53,356 |  |  |  | 53,356 |  |  |  | 66,606 |  |  |  | 66,606
|  |  |  | 53,356 |  |  |  | 53,356 |  |  |  | 66,606 |  |  |  | 66,606
|  |  |  | 231,424 |  | 61,582 |  | 293,006 |  | 21 |  | 179,960 |  | 14,712 |  | 194,693
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income |
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Consolidated
|  | 12/31/2022 |  | 12/31/2021
|  | Subsidiaries and associates |  | Joint-ventures and Joint Operation |  | Other related parties |  | Total |  | Subsidiaries and associates |  | Joint-ventures and Joint Operation |  | Other related parties |  | Total
P&L |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | 234,150 |  | 34,924 |  | 2,442,586 |  | 2,711,660 |  | 274,978 |  | 2,250 |  | 3,244,017 |  | 3,521,245
Cost and expenses |  | (66) |  | (1,538,194) |  | (216,110) |  | (1,754,370) |  | (1,065) |  | (1,273,740) |  | (119,500) |  | (1,394,305)
Financial income (expenses) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest (note 28) |  |  |  | 144,355 |  | 29,828 |  | 174,183 |  | 251 |  | 49,293 |  | 32,246 |  | 81,790
Exchange rate variations and monetary, net |  |  |  |  |  | (13,584) |  | (13,584) |  |  |  |  |  |  |  |
Financial investments (1) |  |  |  |  |  | (1,198,164) |  | (1,198,164) |  |  |  |  |  | 94,866 |  | 94,866
|  | 234,084 |  | (1,358,915) |  | 1,044,556 |  | (80,275) |  | 274,164 |  | (1,222,197) |  | 3,251,629 |  | 2,303,596
Consolidated Information:
| (1) | Financial investments: Refers mainly to investments in Usiminas shares, cash and cash equivalents and Bonds with Banco Fibra and government bonds and CDBs with the exclusive funds.
| (2) | Accounts receivables: refers mainly to sales transactions of steel products from the Company to related parties.
| (3) | Dividends receivable: refers to interest on equity from CSN Mineração S.A. in the amount of R$59,469 (R$320,945 as of December 31, 2021) and Mineração Nacional S.A. in the amount of R$14,785 (R$56,344 in December 2021).
| (4) | Loans (Assets): Long term: refers mainly to loan agreements with Transnordestina Logística R$1,384,773 (R$1,123,375 as of December 31, 2021) with an average rate of 125.0% to 130.0% of CDI.
| (5) | Others (Assets): refers advance for future capital increase with Transnordestina Logística S.A. of R$1,484,759 as of December 31, 2022 (R$927,076 as of December 31, 2021).
Schedule of key management personnel |
Schedule of key management personnel |  |
|  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
|  | P&L
Short-term benefits for employees and officers |  | 52,001 |  | 46,747 |  | 40,522
Post-employment benefits |  | 266 |  | 192 |  | 111
|  | 52,267 |  | 46,939 |  | 40,633
Schedule of guarantees |
Schedule of guarantees |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Currency |  | Maturities |  | Borrowings | Tax foreclosure | Others | Total
|  |  |  |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Transnordestina Logísitca | R$ |  | Up to 09/19/2056 and Indefinite |  | 2,096,291 |  | 2,486,926 |  | 9,365 |  | 12,627 |  | 3,853 |  | 3,384 |  | 2,109,509 |  | 2,502,937
Controladas do Grupo | R$ |  | Up to 12/21/2024 and indefinite |  |  |  | 771 |  | 197 |  | 197 |  | 2,163 |  | 2,754 |  | 2,360 |  | 3,722
CSN Mineração | R$ |  | Up to 12/21/2024 |  | 540,946 |  | 846,284 |  |  |  |  |  |  |  |  |  | 540,946 |  | 846,284
Total in R$ |  |  |  |  | 2,637,237 |  | 3,333,981 |  | 9,562 |  | 12,824 |  | 6,016 |  | 6,138 |  | 2,652,815 |  | 3,352,943
CSN Inova Ventures | US$ |  | 01/28/2028 |  | 1,300,000 |  | 1,300,000 |  |  |  |  |  |  |  |  |  | 1,300,000 |  | 1,300,000
CSN Resources | US$ |  | Up to 04/17/2026 |  | 1,150,000 |  | 1,450,000 |  |  |  |  |  |  |  |  |  | 1,150,000 |  | 1,450,000
CSN Cimentos | US$ |  | Indefinite |  | 115,000 |  |  |  |  |  |  |  |  |  | 1,025,000 |  | 115,000 |  | 1,025,000
Total in US$ |  |  |  |  | 2,565,000 |  | 2,750,000 |  |  |  |  |  |  |  | 1,025,000 |  | 2,565,000 |  | 3,775,000
Lusosider Aços Planos | EUR |  | Indefinite |  |  |  |  |  |  |  |  |  | 75,000 |  | 75,000 |  | 75,000 |  | 75,000
Total in EUR |  |  |  |  |  |  |  |  |  |  |  |  | 75,000 |  | 75,000 |  | 75,000 |  | 75,000
Total in R$ |  |  |  |  | 13,867,929 |  | 15,346,375 |  |  |  |  |  | 396,780 |  | 479,795 |  | 14,264,709 |  | 21,540,463
|  |  |  |  | 16,505,166 |  | 18,680,356 |  | 9,562 |  | 12,824 |  | 402,796 |  | 485,933 |  | 16,917,524 |  | 24,893,406

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