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INTANGIBLE ASSETS (Details 2) - BRL (R$)
R$ in Thousands
1 Months Ended 12 Months Ended
Dec. 15, 2022
Oct. 21, 2022
Nov. 29, 2019
Dec. 31, 2022
Dec. 31, 2021
Aug. 31, 2021
IfrsStatementLineItems [Line Items]            
Cash generating unity       R$ 4,356,670 R$ 3,942,845  
Impairment loss       109,330    
Goodwill       11,415    
Stake percentage 32.73% 66.23%        
C S N Mineracao S A [Member]            
IfrsStatementLineItems [Line Items]            
Stake percentage     100.00%      
C K T R Brasil Servicos Ltd [Member]            
IfrsStatementLineItems [Line Items]            
Stake percentage     50.00%      
Elizabeth Cimentos [Member]            
IfrsStatementLineItems [Line Items]            
Goodwill           R$ 83,266
C S N Cimentos Brasil S A [Member]            
IfrsStatementLineItems [Line Items]            
Goodwill       R$ 390,832    
Stake percentage       99.99%    
Packaging [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [1]       R$ 170,163 158,748  
Long Stel [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [2]       460,782 449,204  
Mining [Member] | Minning [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [3]       3,236,402 3,236,402  
Other Steel [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [4]       15,225 15,225  
Other Steel [Member] | Cement [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [5]       474,098 83,266  
Goodwill [member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity       4,131,483 3,729,236  
Goodwill [member] | Packaging [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [1]       170,163 158,748  
Goodwill [member] | Long Stel [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [2]       235,595 235,595  
Goodwill [member] | Mining [Member] | Minning [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [3]       3,236,402 3,236,402  
Goodwill [member] | Other Steel [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [4]       15,225 15,225  
Goodwill [member] | Other Steel [Member] | Cement [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [5]       474,098 83,266  
Brand names [member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity       225,187 213,609  
Brand names [member] | Long Stel [Member] | Steel [Member]            
IfrsStatementLineItems [Line Items]            
Cash generating unity [2]       R$ 225,187 R$ 213,609  
[1] The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$109,330, recognized in 2011. In 2022, Metalgráfica Iguaçu was acquired by subsidiary Prada and goodwill of R$11,415 was recognized.
[2] The goodwill and trademark that are recorded in intangible assets at long steel segment, derives from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.
[3] Refers to the goodwill for expected future profitability, resulting from the acquisition of Namisa by CSN Mineração concluded in December 2015, which recoverability is tested annually.
[4] On November 29, 2019, CSN acquired the stake held by CKTR Brasil Serviços Ltda., corresponding to 50% of CBSI's shares, and now holds 100% of CBSI's share capital.
[5] In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future profitability in the amount of R$83,266 was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos Brasil S.A. in the amount of R$390,832 was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.