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BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | R$ 431,562 | R$ 267,498
Other adjustments cost of sales | (110,734) | (80,006)
Other adjustments to taxes | 30,421 | 27,202
Other adjustments others | (118) | 23,223
Equity in results | 351,131 | 237,917
M R S Logistica S A [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | 449,462 | 325,800
Transnordestina [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | (23,568) | (29,307)
Arvedi Metalferdo Brasils [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | (1,332) | 4,702
Equimac S A [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | 5,311 | 3,936
Indirect Interest In Affiliates C E E E G [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | 50,757 |
Fair Value Amortizated [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Equity in results of affiliated companies | R$ (49,068) | R$ (37,633)

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