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EMPLOYEE BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2023
Employee Benefits |
Schedule of actuarial employee benefit assets and liabilities |
Schedule of actuarial employee benefit assets and liabilities |  |  |  |  |  |  |
|  |  | Consolidated |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022
| Actuarial asset |  | Actuarial liabilities
Benefits of pension plans | (39,530) |  | (35,477) |  | 22,772 |  |
Post-employment healthcare benefits |  |  |  |  | 481,118 |  | 537,290
| (39,530) |  | (35,477) |  | 503,890 |  | 537,290
Schedule of reconciliation of employee benefits' assets and liabilities |
Schedule of reconciliation of employee benefits' assets and liabilities |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Present value of defined benefit obligation | 3,329,076 |  | 3,110,848 |  | 3,151,609
Fair value of plan assets | (3,713,099) |  | (3,572,869) |  | (3,584,244)
Deficit(Surplus) | (384,023) |  | (462,021) |  | (432,635)
Restriction to actuarial assets due to recovery limitation | 367,265 |  | 426,544 |  | 373,524
Liabilities (Assets), net | (16,758) |  | (35,477) |  | (59,111)
Schedule of defined benefit obligation |
Schedule of defined benefit obligation |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Present value of obligations at the beginning of the year | 3,110,848 |  | 3,151,609 |  | 3,645,822
Consolidation of CSN Cimentos Brasil |  |  | 67,640 |  |
Cost of service | 1,152 |  | 1,225 |  | 1,253
Interest cost | 347,297 |  | 324,041 |  | 231,009
Participant contributions made in the year | 1,404 |  | 1,382 |  | 1,398
Benefits paid | (324,750) |  | (310,471) |  | (283,393)
Actuarial loss/(gain) | 186,665 |  | (124,578) |  | (444,480)
Present value of obligations at the end of the year | 3,322,616 |  | 3,110,848 |  | 3,151,609
Schedule of changes in fair value of the plan assets |
Schedule of changes in fair value of the plan assets |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Fair value of plan assets at the beginning of the year | (3,572,869) |  | (3,584,244) |  | (3,766,193)
Consolidation of CSN Cimentos Brasil |  |  | (63,292) |  |
Interest income | (401,054) |  | (369,488) |  | (238,534)
Benefits Paid | 324,750 |  | 310,471 |  | 283,393
Participant contributions made in the year | (1,404) |  | (1,382) |  | (1,398)
Employer contributions made in the year | (184) |  | (144) |  |
Return on plan assets (less interest income) | (62,338) |  | 135,210 |  | 138,488
Fair value of plan assets at the end of the year | (3,713,099) |  | (3,572,869) |  | (3,584,244)
Schedule of employee benefits recognized in the income statement |
Schedule of employee benefits recognized in the income statement |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Cost of current service | 1,152 |  | 1,225 |  | 1,253
Interest cost | 347,297 |  | 324,041 |  | 231,009
Expected return on plan assets | (401,054) |  | (369,488) |  | (238,534)
Interest on the asset ceiling effect | 50,076 |  | 39,416 |  | 11,985
Total costs / (income), net | (2,529) |  | (4,806) |  | 5,713
Schedule of actuarial gains and losses |
Schedule of actuarial gains and losses |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Actuarial losses and (gains) | 186,665 |  | (124,578) |  | (444,480)
Return on plan assets (less interest income) | (62,338) |  | 135,210 |  | 138,489
Change in the asset’s limit (excluding interest income) | (109,355) |  | 13,604 |  | 175,440
Total cost of actuarial losses and (gains) | 14,972 |  | 24,236 |  | (130,551)
Schedule of breakdown of actuarial gains or losses |
Schedule of breakdown of actuarial gains or losses |  |  |  |  |
|  |  |  |  | Consolidated
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Loss due to change in financial assumptions | 194,988 |  | (204,485) |  | (647,564)
Loss due to experience adjustments | (13,933) |  | 79,907 |  | 203,084
Loss due to changes in assumptions | 5,610 |  |  |  |
Return on plan assets (less interest income) | (62,338) |  | 135,210 |  | 138,489
Change in the asset’s limit (excluding interest income) | (109,355) |  | 13,604 |  | 175,440
Actuarial losses and (gains) | 14,972 |  | 24,236 |  | (130,551)
Schedule of actuarial assumptions used |
Schedule of actuarial assumptions used |  |  |
| 12/31/2023 |  | 12/31/2022
Actuarial financing method | Projected unit credit |  | Projected unit credit
Functional currency | Real (R$) |  | Real (R$)
Recognition of plan assets | Fair value |  | Fair value
Nominal discount rate | Millennium Plan: 5.36% |  | Millennium Plan: 6.14%
Plan 35%: 5.32% |  | Plan 35%: 6.10%
Supplementation: 5.33% |  | Supplementation: 6.10%
Mauá Prev: 5.34% |  | Mauá Prev: 6.10%
Inflation rate | 3.90% |  | 5.31%
Nominal salary increase rate | 1.00% |  | 1.00%
Nominal benefit increase rate | 3.90% |  | 5.31%
Rate of return on investments | Millennium Plan: 5.36% |  | Millennium Plan: 6.14%
Plan 35%: 5,32% |  | Plan 35%: 6.10%
Supplementation : 5.33% |  | Supplementation : 6.10%
Mauá Prev: 5.34% |  | Mauá Prev: 6.10%
General mortality table | Millennium Plan: AT-2012 segregated by gender |  | Millennium Plan: AT-2012 segregated by gender
Plans 35% : AT-2000 Male, aggravated by 15% |  | Plans 35% : AT-2000 Male, aggravated by 15%
Supplementation: AT-2000 segregated by gender, aggravated by 10% |  | Supplementation: AT-2000 segregated by gender, aggravated by 10%
Mauá Prev: AT-2012 segregated by gender |  | Mauá Prev: AT-2000 segregated by gender
| Millennium Plan: AT-2012 segregated by gender |  | Plan 35%: Medium Light
Disability table | Mauá Prev and ACT: IAPB57 |  | Supplementation: Not applied
Other Plans: Not applicable |  | Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%
|  | Mauá Prev: Mercer Disability
Disability mortality table | Millennium Plan: AT 71 |  | Millennium Plan: AT 71
Plans 35%: MI-2006 - 10% M&F |  | Plans 35%: MI-2006 - 10% M&F
Supplementation: Winklevoss - 10% |  | Supplementation: Winklevoss - 10%
Mauá Prev E ACT: Álvaro Vindas smoothed by 50% |  | Mauá Prev: IAPB-57
Turnover table | Millennium Plan 5% per year |  | Millennium Plan 5% per year
Maua Prev: MercerService |  | Null for 35% Plans and Supplementation
Other Plans: Not applicable |  | Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%
Retirement age | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan |  | 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan
Household of active participants | 90% will be married at the time of retirement for the Mauá Prev and ACT Plans, and 95% for the other Plans. The wife being 4 years younger than her husband. |  | 95% will be married at the time of retirement, with the wife being 4 years younger than the husband
Schedule of average life expectancy |
Schedule of average life expectancy |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Plan covering 35% of the average salary |  | Average salary supplementation plan |  | Mixed supplementary benefit plan (Milênio Plan) |  | Plan ACT |  | Mauá Prev
Longevity at age of 65 for current participants | 12/31/2023 | 12/31/2022 |  | 12/31/2023 | 12/31/2022 |  | 12/31/2023 | 12/31/2022 |  | 12/31/2023 | 12/31/2022 |  | 12/31/2023 | 12/31/2022
Male | 18.38 | 18.38 |  | 18.75 | 18.75 |  | 21.47 | 21.47 |  | 21.47 | 22.17 |  | 20.24 | 22.17
Female | 18.38 | 18.38 |  | 21.41 | 21.41 |  | 23.34 | 23.34 |  | 23.34 | 19.55 |  | 20.24 | 19.55
Longevity at age of 40 for current participants |  |  |  |  |  |  |  |  |  |  |  |  |  |
Male | 40.15 | 40.15 |  | 40.60 | 40.60 |  | 44.07 | 44.07 |  | 44.07 | 40.15 |  | 42.74 | 40.15
Female | 40.15 | 40.15 |  | 44.41 | 44.41 |  | 46.68 | 46.28 |  | 46.68 | 45.30 |  | 42.74 | 45.30
Schedule of allocation of plan assets |
Schedule of allocation of plan assets |  |  |  |  |  |  |  |  |  |  |
|  |  | 12/31/2023 |  |  |  | 12/31/2022 |  |  |  | 12/31/2021
Variable income | 190,455 |  | 5.13% |  | 193,948 |  | 5.43% |  | 195,032 |  | 5.44%
Fixed income | 3,143,056 |  | 84.65% |  | 3,106,206 |  | 86.94% |  | 3,127,736 |  | 87.26%
Real estate | 201,870 |  | 5.44% |  | 207,223 |  | 5.80% |  | 190,474 |  | 5.31%
Others | 177,718 |  | 4.79% |  | 65,492 |  | 1.83% |  | 71,001 |  | 1.98%
Total | 3,713,099 |  | 100.00% |  | 3,572,869 |  | 100.00% |  | 3,584,243 |  | 100%
Schedule of sensitivity analysis |
Schedule of sensitivity analysis |  |  |
|  |  | 12/31/2023
|  | Consolidated Effect of Plans
Assumption: Discount rate |  |  |
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | (12,170) | 13,091
Effect on present value of obligations |  | (128,274) | 138,105
Assumption: Salary growth |  |  |
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | 1,777 | 1,648
Effect on present value of obligations |  | 1,373 | (1,318)
Assumption: Mortality table |  |  |
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | 1,529 | (1,530)
Effect on present value of obligations |  | 16,094 | (16,097)
Assumption: Benefit adjustment |  |  |
Sensitivity level |  | +1 ano | - 1 ano
Effect on current service cost and on interest on actuarial obligations |  | 8,028 | (8,093)
Effect on present value of obligations |  | 85,113 | (85,817)
Schedule of forecast benefit payments of the defined benefit plans |
Schedule of forecast benefit payments of the defined benefit plans |  |
Forecast payments |  | 2023
Year 1 |  | 339,223
Year 2 |  | 316,898
Year 3 |  | 309,058
Year 4 |  | 299,948
Year 5 |  | 291,230
Next 5 years |  | 1,307,118
Total forecast payments |  | 2,863,475
Schedule of post-employment health care plan amounts |
Schedule of post-employment health care plan amounts |  |  |  |  |
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Present value of obligations | 481,118 |  | 537,290 |  | 584,288
Liabilities | 481,118 |  | 537,290 |  | 584,288
Schedule of reconciliation of the healthcare liabilities |
Schedule of reconciliation of the healthcare liabilities |  |  |  |  |
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Actuarial liability at the beginning of the year | 537,290 |  | 584,288 |  | 678,880
Expenses recognized in income for the year | 58,737 |  | 57,926 |  | 42,355
Sponsor’s contributions transferred in prior year | (51,788) |  | (62,213) |  | (73,324)
Recognition of actuarial loss/(gain) | (63,121) |  | (42,711) |  | (63,623)
Actuarial liability at the end of the year | 481,118 |  | 537,290 |  | 584,288
Schedule of actuarial gains and losses recognized in shareholders' equity |
Schedule of actuarial gains and losses recognized in shareholders' equity |  |  |  |  |
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Actuarial gain (loss) on obligation | (63,121) |  | (42,711) |  | (63,623)
Gain/(loss) recognized in shareholders' equity | (63,121) |  | (42,711) |  | (63,623)
Schedule of weighted average life |
Schedule of weighted average life |  |  |  |  |
| 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Longevity at age of 65 for current participants |  |  |  |  |
Male | 20.24 |  | 20.24 |  | 20.24
Female | 20.24 |  | 20.24 |  | 20.24
Longevity at age of 40 for current participants |  |  |  |  |
Male | 42.74 |  | 42.74 |  | 42.74
Female | 42.74 |  | 42.74 |  | 42.74
Schedule of actuarial assumptions used for calculating postemployment healthcare benefits |
Schedule of actuarial assumptions used for calculating postemployment healthcare benefits |  |  |
| 12/31/2023 |  | 12/31/2022
Biometric and Demographic |  |  |
General mortality table | AT 2000 segregated by gender 20% |  | AT 2000 segregated by gender 20%
Financial |  |  |
Actuarial nominal discount rate | 5.33% |  | 6.10%
Inflation | 3.90% |  | 5.31%
Real increase in medical costs based on age (Aging Factor) | 0,5% - 3,00% real a.a. |  | 0,5% - 3,00% real a.a.
Nominal increase medical costs growth rate | 4.10% |  | 4.10%
Average medical cost (Claim cost) | 1,204.48 |  | 1,084.14
Schedule of quantitative sensitivity analysis for significant assumptions |
Schedule of quantitative sensitivity analysis for significant assumptions |  |  |
|  |  | 12/31/2023
|  | Healthcare Plan
|  | Assumption: Discount rate
Sensitivity level |  | 0.5% | -0.5%
Effect on current service cost and on interest on actuarial obligations |  | 717,782 | (771,601)
Effect on present value of obligations |  | (16,457,230) | 17,767,261
|  | Assumption: Medical Inflation
Sensitivity level |  | 1.0% | -1.0%
Effect on current service cost and on interest on actuarial obligations |  | 3,736,446 | (3,260,736)
Effect on present value of obligations |  | 39,589,932 | (34,549,491)
|  | Assumption: Benefit adjustment
Sensitivity level |  | +1 ano | - 1 ano
Effect on current service cost and on interest on actuarial obligations |  | (2,702,833) | 2,860,583
Effect on present value of obligations |  | (28,638,170) | 30,309,624
Schedule of forecast benefit payments of the postemployment healthcare plans |
Schedule of forecast benefit payments of the postemployment healthcare plans |  |  |
Forecast benefit payments |  |  | 12/31/2023
Year 1 |  |  | 57,627
Year 2 |  |  | 54,710
Year 3 |  |  | 51,820
Year 4 |  |  | 48,925
Year 5 |  |  | 46,015
Next 5 years |  |  | 187,093
Total forecast payments |  |  | 446,190

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