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BUSINESS COMBINATION (Details 14) - BRL (R$) R$ in Thousands | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | R$ 27,927,458 | R$ 26,370,445 | R$ 21,531,134 | R$ 21,531,134
Business Property Plant And Equipment 1 [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Description of basis of valuation of assets available for benefits | Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market. |  |  |
Carrying amount [member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | R$ 3,185,975 |  |  |
Mining rights | 2,456 |  |  |
Computer software | 4,973 |  |  |
Fair Value Adjustments [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | 402,289 |  |  |
Mining rights | 135,216 |  |  |
Trademarks | 38,370 |  |  |
Total Fair Value [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | 3,588,264 |  |  |
Mining rights | 137,672 |  |  |
Trademarks | 38,370 |  |  |
Computer software | R$ 4,973 |  |  |
Business Mining Rights [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Description of basis of valuation of assets available for benefits | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation |  |  |
Business Trademarks [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Description of basis of valuation of assets available for benefits | The brands were evaluated using the Royalty Relief method, which consists of projecting the expectation of royalties and measuring the present value. |  |  |
Business Softwares [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Description of basis of valuation of assets available for benefits | The Company's software has not been evaluated. |  |  |
Carrying Amount One [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | R$ 3,193,404 |  |  |
Fair Value Adjustments One [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | 575,875 |  |  |
Total Fair Value One [Member] | C S N Cimentos Brasil S A [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Property, plant and equipment | R$ 3,769,279 |  |  |

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