EX-8.1 2 ex8-1.htm EX-8.1

Exhibit 8.1

| Equity interests (%) |  |
Companies | 12/31/2022 | 12/31/2021 | Core business | Jurisdiction of incorporation
Direct interest in subsidiaries: full consolidation
CSN Islands VII Corp. | 100 | 100 | Financial transactions | Cayman Islands
CSN Inova Ventures | 100 | 100 | Equity interests and Financial transactions | Cayman Islands
CSN Islands XII Corp. | 100 | 100 | Financial transactions | Cayman Islands
CSN Steel S.L.U. | 100 | 100 | Equity interests and Financial transactions | Spain
TdBB S.A (*) | 100 | 100 | Equity interests | Panamá
Sepetiba Tecon S.A. | 99.99 | 99.99 | Port services | Brazil
Minérios Nacional S.A. | 99.99 | 99.99 | Mining and Equity interests | Brazil
Companhia Florestal do Brasil | 99.99 | 99.99 | Reforestation | Brazil
Estanho de Rondônia S.A. | 99.99 | 99.99 | Tin Mining | Brazil
Companhia Metalúrgica Prada | 99.9 | 99.99 | Manufacture of containers and distribution of steel products | Brazil
CSN Mineração S.A. | 79.75 | 78.24 | Mining | Brazil
CSN Energia S.A. | 99.99 | 99.99 | Sale of electric power | Brazil
FTL - Ferrovia Transnordestina Logística S.A. | 92.71 | 92.71 | Railroad logistics | Brazil
Nordeste Logística S.A. | 99.99 | 99.99 | Port services | Brazil
CSN Inova Ltd. | 100 | 100 | Advisory and implementation of new development project | Israel
CBSI - Companhia Brasileira de Serviços de Infraestrutura | 99.99 | 99.99 | Equity interests and product sales and iron ore | Brazil
CSN Cimentos S.A. | 99.99 | 99.99 | Manufacturing and sale of cement | Brazil
Berkeley Participações e Empreendimentos S.A. | 100 | 100 | Electric power generation and equity interests | Brazil
CSN Inova Soluções S.A. | 99.99 | 99.99 | Equity interests | Brazil
CSN Participações I | 99.99 | 99.99 | Equity interests | Brazil
Circula Mais Serviços de Intermediação Comercial S.A. | 0.01 | 99.99 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil
CSN Participações III | 99.99 | 99.99 | Equity interests | Brazil
CSN Participações IV | 99.99 | 99.99 | Equity interests | Brazil
CSN Participações V | 99.99 | 99.99 | Equity interests | Brazil
Indirect interest in subsidiaries: full consolidation
Lusosider Projectos Siderúrgicos S.A. | 100 | 100 | Equity interests and product sales | Portugal
Lusosider Aços Planos, S. A. | 99.99 | 99.99 | Steel and Equity interests | Portugal
CSN Resources S.A. | 100 | 100 | Financial transactions and Equity interests | Luxembourg
Companhia Brasileira de Latas | 99.99 | 99.99 | Sale of cans and containers in general and Equity interests | Brazil
Companhia de Embalagens Metálicas MMSA | 99.99 | 99.99 | Production and sale of cans and related activities | Brazil
Companhia de Embalagens Metálicas - MTM | 99.99 | 99.99 | Production and sale of cans and related activities | Brazil
CSN Steel Holdings 1, S.L.U. 1 |  | 100 | Financial transactions, product sales and Equity interests | Spain
CSN Productos Siderúrgicos S.L. | 100 | 100 | Financial transactions, product sales and Equity interests | Spain

Stalhwerk Thüringen GmbH | 100 | 100 | Production and sale of long steel and related activities | Germany
CSN Steel Sections Polska Sp.Z.o.o | 100 | 100 | Financial transactions, product sales and Equity interests | Poland
CSN Mining Holding, S.L.U. | 79.75 | 78.24 | Financial transactions, product sales and Equity interests | Spain
CSN Mining GmbH | 79.75 | 78.24 | Financial transactions, product sales and Equity interests | Austria
CSN Mining Asia Limited (8) | 79.75 | 78.24 | Commercial representation | Hong Kong
Lusosider Ibérica S.A. | 100 | 100 | Steel, commercial and industrial activities and equity interests | Portugal
CSN Mining Portugal, Unipessoal Lda. | 79.75 | 78.24 | Commercial and representation of products | Portugal
Companhia Siderúrgica Nacional, LLC | 100 | 100 | Import and distribution/resale of products | United States
Elizabeth Cimentos S.A. | 99.98 | 99.98 | Manufacturing and sale of cement | Brazil
Elizabeth Mineração Ltda 2 |  | 99.96 | Mining | Brazil
Santa Ana Energética S.A. | 100 |  | Electric power generation | Brazil
Topázio Energética S.A. | 100 |  | Electric power generation | Brazil
Brasil Central Energia Ltda. | 100 |  | Electric power generation | Brazil
Circula Mais Serviços de Intermediação Comercial S.A. | 99.99 |  | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil
CSN Cimentos Brasil S.A. | 99.99 |  | Manuf acturing and sale of cement | Brazil
Metalgráfica Iguaçu S.A | 100 |  | Metal packaging manuf acturing | Brazil
Companhia Energética Chapecó | 79.75 |  | Electric power generation | Brazil
Companhia Estadual de Geração de Energia Elétrica - CEEE-G | 98.96 |  | Electric power generation | Brazil
Ventos de Vera Cruz S.A. | 98.95 |  | Electric power generation | Brazil
Ventos de Curupira S.A | 98.95 |  | Electric power generation | Brazil
Ventos de Povo Novo S.A. | 98.95 |  | Electric power generation | Brazil
Direct interest in joint operations: proportionate consolidation
Itá Energética S.A. | 48.75 | 48.75 | Electric power generation | Brazil
Consórcio da Usina Hidrelétrica de Igarapava | 17.92 | 17.92 | Electric power consortium | Brazil
Direct interest in joint ventures: equity method
MRS Logística S.A. | 18.64 | 18.64 | Railroad transportation | Brazil
Aceros Del Orinoco S.A. (*) | 31.82 | 31.82 | Dormant company | Panamá
Transnordestina Logística S.A. | 47.26 | 47.26 | Railroad logistics | Brazil
Equimac S.A | 50 | 50 | Rental of commercial and industrial machinery and equipment | Brazil
Indirect interest in joint ventures: equity method
MRS Logística S.A. | 14.86 | 14.58 | Railroad transportation | Brazil
Direct interest in associates: equity method
Arvedi Metalfer do Brasil S.A. | 20 | 20 | Metallurgy and Equity interests | Brazil
Indirect interest in affiliates: equity method
Ventos da Lagoa Energia S.A. | 10 |  | Electric power generation | Brazil

Jaguari Energética S.A. | 10.5 |  | Electric power generation | Brazil
Chapecoense Geração S.A. | 9 |  | Electric power generation | Brazil
Parques Eólicos Palmares S.A. | 10 |  | Electric power generation | Brazil
Ventos do Litoral Energia S.A. | 10 |  | Electric power generation | Brazil
Ventos dos índios Energia S.A. | 10 |  | Electric power generation | Brazil
Companhia Energética Rio das Antas - Ceran | 30 |  | Electric power generation | Brazil
Ventos do Sul S.A. | 10 |  | Electric power generation | Brazil
Foz Chapecó Energia S.A. | 8.91 |  | Electric power generation | Brazil
Exclusive funds: full consolidation
Diplic II - Private credit balanced mutual fund | 100 | 100 | Investment fund | Brazil
Caixa Vértice - Private credit balanced mutual fund | 100 | 100 | Investment fund | Brazil
VR1 - Private credit balanced mutual fund | 100 | 100 | Investment fund | Brazil
(*) Dormant companies. |  |  |  |
1- CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Siderúrgicos S.L. on August 2, 2022. 2 - Elizabeth Mineração was incorporated by CSN Cimentos S/A on April 30, 2022.