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v3.24.1.u1

RELATED-PARTY BALANCES AND TRANSACTIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties |
Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Consolidated
|  | 12/31/2023 |  | 12/31/2022
|  | 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) |  |  |  |  | 2,128,183 |  | 2,128,183 |  |  |  |  |  | 1,768,915 |  | 1,768,915
Trade receivables (note 6) | (2) | 34,441 |  | 2,658 |  | 131,268 |  | 168,367 |  | 48,236 |  | 1,182 |  | 59,716 |  | 109,134
Dividends (note 9) | (3) |  |  | 185,178 |  |  |  | 185,178 |  |  |  | 77,377 |  |  |  | 77,377
Loans (note 9) | (4) |  |  | 5,316 |  |  |  | 5,316 |  |  |  | 5,383 |  |  |  | 5,383
Other receivables (note 9) |  |  |  | 6,480 |  | 1,829 |  | 8,309 |  | 30 |  |  |  | 1,828 |  | 1,858
|  | 34,441 |  | 199,632 |  | 2,261,280 |  | 2,495,353 |  | 48,266 |  | 83,942 |  | 1,830,459 |  | 1,962,667
Non-current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments | (1) |  |  |  |  | 111,350 |  | 111,350 |  |  |  |  |  | 140,510 |  | 140,510
Loans (note 9) | (4) | 3,732 |  | 1,655,680 |  |  |  | 1,659,412 |  | 3,678 |  | 1,381,095 |  |  |  | 1,384,773
Actuarial asset (note 9) |  |  |  |  |  | 39,530 |  | 39,530 |  |  |  |  |  | 35,477 |  | 35,477
Other receivables (note 9) | (5) |  |  | 1,792,579 |  |  |  | 1,792,579 |  |  |  | 1,484,759 |  |  |  | 1,484,759
|  | 3,732 |  | 3,448,259 |  | 150,880 |  | 3,602,871 |  | 3,678 |  | 2,865,854 |  | 175,987 |  | 3,045,519
|  | 38,173 |  | 3,647,891 |  | 2,412,160 |  | 6,098,224 |  | 51,944 |  | 2,949,796 |  | 2,006,446 |  | 5,008,186
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  |  | 140,579 |  | 35,435 |  | 176,014 |  |  |  | 93,115 |  | 37,448 |  | 130,563
Accounts payable (note 22 b) |  | 46 |  | 22,378 |  |  |  | 22,424 |  |  |  | 23,555 |  | 24,134 |  | 47,689
Provision for consumption(note 22 b) |  |  |  | 7,227 |  |  |  | 7,227 |  |  |  | 61,398 |  |  |  | 61,398
|  | 46 |  | 170,184 |  | 35,435 |  | 205,665 |  |  |  | 178,068 |  | 61,582 |  | 239,650
Non-current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  | 38,058 |  |  |  | 38,058 |  |  |  | 53,356 |  |  |  | 53,356
|  |  |  | 38,058 |  |  |  | 38,058 |  |  |  | 53,356 |  |  |  | 53,356
|  | 46 |  | 208,242 |  | 35,435 |  | 243,723 |  |  |  | 231,424 |  | 61,582 |  | 293,006
|  | Consolidated
|  | 12/31/2023 |  | 12/31/2022
|  | 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 |  | 206,158 |  | 21,663 |  | 1,769,915 |  | 1,997,736 |  | 234,150 |  | 34,924 |  | 2,442,586 |  | 2,711,660
Cost and expenses |  | (2,581) |  | (2,135,810) |  | (301,503) |  | (2,439,894) |  | (66) |  | (1,538,194) |  | (216,110) |  | (1,754,370)
Financial income (expenses) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest (note 27) |  |  |  | 178,448 |  | 38,452 |  | 216,900 |  |  |  | 144,355 |  | 29,828 |  | 174,183
Exchange rate variations andmonetary, net |  |  |  |  |  | (58,837) |  | (58,837) |  |  |  |  |  | (13,584) |  | (13,584)
Financial investments | (1) |  |  |  |  | 308,309 |  | 308,309 |  |  |  |  |  | (1,198,164) |  | (1,198,164)
Other operating income and expenses |  |  |  | (8,893) |  |  |  | (8,893) |  |  |  |  |  |  |  |
|  | 203,577 |  | (1,944,592) |  | 1,756,336 |  | 15,321 |  | 234,084 |  | (1,358,915) |  | 1,044,556 |  | (80,275)
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: In the Consolidated, it refers to dividends from MRS Logística in the amount of R$106,747 on December 31, 2023 (R$77,377 on December 31, 2022).
| (4) | Loans (Assets): Long term: refers mainly to loan agreements with Transnordestina Logística R$1,646,264 (R$1,384,773 as of December 31, 2022) 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$1,792,579 as of December 31, 2023 (R$1,484,759 as of December 31, 2022).
| (6) | Borrowings (Liabilities): Foreign currency: In the Parent Company these are intercompany contracts amounting to R$9.409,992 as of December 31, 2023 ((R$ 10,027,851 as of December 31, 2022).
Schedule of key management personnel |
Schedule of key management personnel |  |  |  |  |  |
|  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
|  | P&L
Short-term benefits for employees and officers |  | 62,478 |  | 52,001 |  | 46,747
Post-employment benefits |  | 450 |  | 266 |  | 192
Total compensation of personnel |  | 62,928 |  | 52,267 |  | 46,939
Schedule of guarantees |
Schedule of guarantees |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Currency |  | Maturities |  | Borrowings | Tax foreclosure |  | Others | Total
|  |  |  |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022
Transnordestina Logísitca | R$ |  | Up to 09/19/2056 and Indefinite |  | 3,695,183 |  | 2,096,291 |  | 10,029 |  | 9,365 |  | 4,235 |  | 3,853 |  | 3,709,447 |  | 2,109,509
Group subsidiaries | R$ |  | Up to 12/21/2024 and indefinite |  | 1,903,235 |  |  |  |  |  | 197 |  | 131,920 |  | 2,163 |  | 2,035,155 |  | 2,360
CSN Mineração | R$ |  | Up to 12/21/2024 |  |  |  | 540,946 |  |  |  |  |  |  |  |  |  |  |  | 540,946
Total in R$ |  |  |  |  | 5,598,418 |  | 2,637,237 |  | 10,029 |  | 9,562 |  | 136,155 |  | 6,016 |  | 5,744,602 |  | 2,652,815
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 |  | 1,530,000 |  | 1,150,000 |  |  |  |  |  |  |  |  |  | 1,530,000 |  | 1,150,000
CSN Cimentos | US$ |  | Indefinite |  | 115,000 |  | 115,000 |  |  |  |  |  |  |  |  |  | 115,000 |  | 115,000
Total in US$ |  |  |  |  | 2,945,000 |  | 2,565,000 |  |  |  |  |  |  |  |  |  | 2,945,000 |  | 2,565,000
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$ |  |  |  |  | 14,257,629 |  | 13,867,929 |  |  |  |  |  | 401,370 |  | 396,780 |  | 14,658,999 |  | 14,264,709
|  |  |  |  | 19,856,047 |  | 16,505,166 |  | 10,029 |  | 9,562 |  | 537,525 |  | 402,796 |  | 20,403,601 |  | 16,917,524

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