XML 122 R63.htm IDEA: XBRL DOCUMENT v3.23.1
RELATED-PARTY BALANCES AND TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2022
Related-party Balances And Transactions  
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
                               
    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
   
    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
                                     
  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