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BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1) - BRL (R$)
R$ in Thousands

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

IfrsStatementLineItems [Line Items]

Investments, opening balance

R$ 3,632,001

Dividends

(77,403)

Equity Income

267,498

Comprehensive income

(6)

Others

963,452

Investments, final balance

4,890,621

Capital increase

105,079

Equity interests

5,060,002

R$ 3,849,647

Investment Property

159,080

162,181

Total investments in the asset

5,219,082

R$ 4,011,828

Impairment of Fair Value

387,989

Fair value acquisition

359,024

M R S Logistica [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

1,806,542

Dividends

(77,403)

Equity Income

325,800

Comprehensive income

(146)

Others

105

Investments, final balance

2,054,898

Fair Value M R S [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

480,622

Investments, final balance

480,622

Fair Value M R S Amortization [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

(70,481)

Equity Income

(11,744)

Investments, final balance

(82,225)

Transnordestina Logistica S A [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

1,114,232

Equity Income

(29,307)

Others

(411)

Investments, final balance

1,184,514

Capital increase

100,000

Fair Value Transnordestina [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

^[1]

271,117

Others

^[1]

387,989

Investments, final balance

^[1]

659,106

Arvedi Metalferdo Brasil [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

21,541

Equity Income

4,702

Others

(461)

Investments, final balance

25,782

Equimac S A [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

8,428

Equity Income

3,936

Comprehensive income

140

Others

899

Investments, final balance

18,482

Capital increase

5,079

Indirect Interest In Affiliates C E E E G [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

Others

216,307

Investments, final balance

216,307

Fair Value Indirect Participation C E E E G [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

^[2]

Others

^[2]

359,024

Investments, final balance

^[2]

359,024

Fair Value Amortization Indirect Participation C E E E G [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

Equity Income

(25,889)

Investments, final balance

(25,889)

Equity Interests Evaluated By The Cost Method [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

^[3]

27,041

Investments, final balance

^[3]

41,093

Capital increase

^[3]

14,052

Investments At Fair Value Through Profit Or Loss [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

190,320

Others

(95,620)

Investments, final balance

94,700

Others [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

285

Others

33,303

Investments, final balance

33,588

Other Participations [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

217,646

Others

(62,317)

Investments, final balance

169,381

Capital increase

14,052

Total Shareholdings [Member]

IfrsStatementLineItems [Line Items]

Investments, opening balance

3,849,647

Dividends

(77,403)

Equity Income

267,498

Comprehensive income

(6)

Others

901,135

Investments, final balance

5,060,002

Capital increase

R$ 119,131

[1]	In 2022, the Company performed an impairment test of the joint venture Transnordestina Logistica S.A. and reversed the impairment of Fair Value of R$387,989. See details of the impairment test in note 10.e.
[2]	As of December 31, 2022, the balance of R$ 359,024 refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;
[3]	In 2021 and 2022, through CSN Inova Ventures, strategic investments were made in startups, namely: Alinea Health Holdings Ltda. I. Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1 Energy, Traive INC., OICO Holdings and Clarke Software;

X

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