EX-8.1 2 ex08-1.htm EX-8.1

Exhibit 8.1

| Equity Interests (%) |  |
Companies | 12/31/2023 | 12/31/2022 | Core business | Jurisdiction of incorporation
Direct interest in subsidiaries: full consolidation |  |  |  |
CSN Islands VII Corp. | 100.00 | 100.00 | Financial transactions | Cayman Islands
CSN Inova Ventures | 100.00 | 100.00 | Equity interests and Financial transactions | Cayman Islands
CSN Islands XII Corp. | 100.00 | 100.00 | Financial transactions | Cayman Islands
CSN Steel S.L.U. | 100.00 | 100.00 | Equity interests and Financial transactions | Spain
TdBB S.A(*) | 100.00 | 100.00 | 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 | 99.89 | 99.89 | Manufacture of containers and distribution of steel products | Brazil
CSN Mineração S.A. | 79.75 | 79.75 | Mining | Brazil
CSN Energia S.A. | 99.99 | 99.99 | Sale of electric pow er | 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. | 100.00 | 100.00 | 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 | Manufacturing and sale of cement | Brazil
CSN Cimentos Brasil S.A. | 99.99 | 99.99 | Manufacturing and sale of cement | Brazil
Berkeley Participações e Empreendimentos S.A. | 100.00 | 100.00 | Electric power generation and equity interests | Brazil
CSN Inova Soluções S.A. | 99.90 | 99.99 | Equity interests | Brazil
CSN Participações I | 99.90 | 99.99 | Equity interests | Brazil
Circula Mais Serviços de Intermediação Comercial S.A. | 0.10 | 0.01 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil
CSN Participações III | 99.90 | 99.99 | Equity interests | Brazil
CSN Participações IV | 99.90 | 99.99 | Equity interests | Brazil
CSN Participações V | 99.90 | 99.99 | Equity interests | Brazil
Indirect interest in subsidiaries: full consolidation |  |  |  |
Lusosider Projectos Siderúrgicos S.A. | 100.00 | 100.00 | Equity interests and product sales | Portugal
Lusosider Aços Planos, S. A. | 99.99 | 99.99 | Steel and Equity interests | Portugal
CSN Resources S.A. | 100.00 | 100.00 | Financial transactions and Equity interests | Luxembourg
Companhia Brasileira de Latas | 99.88 | 99.88 | Sale of cans and containers in general and Equity interests | Brazil
Companhia de Embalagens Metálicas MMSA | 99.87 | 99.87 | Production and sale of cans and related activities | Brazil
Companhia de Embalagens Metálicas - MTM | 99.87 | 99.87 | Production and sale of cans and related activities | Brazil
CSN Productos Siderúrgicos S.L. | 100.00 | 100.00 | Financial transactions, product sales and Equity interests | Spain
Stalhwerk Thüringen GmbH | 100.00 | 100.00 | Production and sale of long steel and related activities | Germany
CSN Steel Sections Polska Sp.Z.o.o | 100.00 | 100.00 | Financial transactions, product sales and Equity interests | Poland
CSN Mining Holding, S.L.U. | 79.75 | 79.75 | Financial transactions, product sales and Equity interests | Spain
CSN Mining GmbH | 79.75 | 79.75 | Financial transactions, product sales and Equity interests | Austria
CSN Mining Asia Limited | 79.75 | 79.75 | Commercial representation | Hong Kong
Lusosider Ibérica S.A. | 100.00 | 100.00 | Steel, commercial and industrial activities and equity interests | Portugal
CSN Mining Portugal, Unipessoal Lda. | 79.75 | 79.75 | Commercial and representation of products | Portugal
Companhia Siderúrgica Nacional, LLC | 100.00 | 100.00 | Import and distribution/resale of products | United States
Elizabeth Cimentos S.A. | 99.98 | 99.98 | Manufacturing and sale of cement | Brazil
Santa Ana Energética S.A. | 99.98 | 99.99 | Electric power generation | Brazil
Topázio Energética S.A. | 99.98 | 99.99 | Electric power generation | Brazil
Brasil Central Energia Ltda. | 99.98 | 99.99 | Electric power generation | Brazil
Circula Mais Serviços de Intermediação Comercial S.A. | 99.90 | 99.99 | Commercial intermediation for the purchase and sale of assets and materials in general | Brazil
Metalgráfica Iguaçu S.A. | 99.89 | 99.89 | Metal packaging manufacturing | Brazil
Companhia Energética Chapecó | 79.75 | 79.75 | Electric power generation | Brazil
Companhia Estadual de Geração de Energia Elétrica - CEEE-G(1) | 98.98 | 98.96 | Electric power generation | Brazil
Ventos de Vera Cruz S.A. | 98.97 | 98.95 | Electric power generation | Brazil
Ventos de Curupira S.A. | 98.97 | 98.95 | Electric power generation | Brazil
Ventos de Povo Novo S.A. | 98.97 | 98.95 | Electric power generation | Brazil

MAZET - Maschinenbau Zerspanungstechnik GmbH(2) | 100.00 |  | Production and sale of long steel and related activities | Germany
CSN Mining Internacional GmbH(3) | 100.00 |  | Commercial and representation of products | Switzerland
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
Consórcio Itaúba(2) | 36.60 | 36.60 | Electric power generation | Brazil
Consórcio Passo Real(2) | 46.97 |  | Electric power generation | 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. | 48.03 | 48.03 | Railroad logistics | Brazil
Equimac S.A. | 50.00 | 50.00 | Rental of commercial and industrial machinery and equipment | Brazil
Consórcio Itaúba(2) | 63.40 | 63.40 | Electric power generation | Brazil
Consórcio Passo Real(2) | 53.03 |  | Electric power generation | Brazil
Indirect interest in joint ventures: equity method |  |  |  |
MRS Logística S.A. | 14.86 | 14.86 | Railroad transportation | Brazil
Direct interest in associates: equity method |  |  |  |
Arvedi Metalf er do Brasil S.A. | 20.00 | 20.00 | Metallurgy and Equity interests | Brazil
Indirect interest in affiliates: equity method |  |  |  |
Ventos da Lagoa Energia S.A.(3) |  | 10.00 | Electric power generation | Brazil
Jaguari Energética S.A. | 10.39 | 10.39 | Electric power generation | Brazil
Chapecoense Geração S.A. | 8.91 | 8.91 | Electric power generation | Brazil
Parques Eólicos Palmares S.A.(3) |  | 10.00 | Electric power generation | Brazil
Ventos do Litoral Energia S.A.(3) |  | 10.00 | Electric power generation | Brazil
Ventos dos índios Energia S.A.(3) |  | 10.00 | Electric power generation | Brazil
Companhia Energética Rio das Antas - Ceran | 29.69 | 29.69 | Electric power generation | Brazil
Ventos do Sul Energia S.A. | 9.90 | 10.00 | Electric power generation | Brazil
Foz Chapecó Energia S.A. | 8.91 | 8.91 | Electric power generation | Brazil
Exclusive funds: full consolidation |  |  |  |
Diplic II - Private credit balanced mutual f und | 100.00 | 100.00 | Investment fund | Brazil
Caixa Vértice - Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund | Brazil
VR1 - Private credit balanced mutual fund | 100.00 | 100.00 | Investment fund | Brazil
(*) Dormant Companies (**) Company incorporated (1) On November 24, 2023, Companhia Florestal do Brasil ("CFB") carried out the settlement of the Public Acquisition Offer ("OPA") procedure for shares issued by Companhia Estadual de Geração de Energia Elétrica - CEEE-G (“CEEE-G”), obtaining, at the end of the procedure, the acquisition of 1,609 (one thousand, six hundred and nine) shares of CEEE-G, thus increasing its participation percentage from 98.96% to 98.98% of the Company's share capital. (2) On June 1, 2023, Maschinenbau Zerspanungstechnik GmbH, or MAZET, was acquired by the indirect subsidiary Stalhwerk Thüringen GmbH. (3) On November 21, 2023, the company CSN Mining Internacional GmbH was incorporated by the Company's indirect subsidiary, CSN Mining Holding GmbH.