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INTANGIBLE ASSETS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of intangible assets |
Schedule of intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
| Goodwill |  | Customer relationships |  | Software |  | Trademarks and patents |  | Rights and licenses (*) |  | Others |  | Total
Balance at December 31, 2021 | 3,729,236 |  | 207,912 |  | 66,440 |  | 213,609 |  | 3,437,883 |  | 1,970 |  | 7,657,050
Cost | 3,969,643 |  | 816,206 |  | 221,712 |  | 213,609 |  | 3,484,778 |  | 1,970 |  | 8,707,918
Accumulated amortization | (131,077) |  | (608,294) |  | (155,272) |  |  |  | (46,895) |  |  |  | (941,538)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2021 | 3,729,236 |  | 207,912 |  | 66,440 |  | 213,609 |  | 3,437,883 |  | 1,970 |  | 7,657,050
Effect of foreign exchange differences |  |  | (26,059) |  | (544) |  | (25,399) |  |  |  | (214) |  | (52,216)
Aquisitions |  |  |  |  | 830 |  |  |  | 76,764 |  | 644 |  | 78,238
Transfer of property, plant and equipment |  |  |  |  | 30,456 |  |  |  | 70,993 |  |  |  | 101,449
Amortization (note 26) |  |  | (63,351) |  | (15,344) |  | (1,393) |  | (74,795) |  |  |  | (154,883)
Consolidation of acquired companies | 402,247 |  | 33,982 |  | 6,008 |  | 38,370 |  | 2,677,809 |  |  |  | 3,158,416
Balance at December 31, 2022 | 4,131,483 |  | 152,484 |  | 87,846 |  | 225,187 |  | 6,188,654 |  | 2,400 |  | 10,788,054
Cost | 4,371,890 |  | 753,307 |  | 296,456 |  | 226,581 |  | 6,400,593 |  | 2,400 |  | 12,051,227
Accumulated amortization | (131,077) |  | (600,823) |  | (208,610) |  | (1,394) |  | (211,939) |  |  |  | (1,153,843)
Adjustment for accumulated recoverable value | (109,330) |  |  |  |  |  |  |  |  |  |  |  | (109,330)
Balance at December 31, 2022 | 4,131,483 |  | 152,484 |  | 87,846 |  | 225,187 |  | 6,188,654 |  | 2,400 |  | 10,788,054
Effect of foreign exchange differences |  |  | (4,999) |  | 2,182 |  | (9,104) |  |  |  | (117) |  | (12,038)
Acquisitions |  |  | 349 |  | 1,956 |  |  |  | 9,700 |  |  |  | 12,005
Transfer between groups - fixed assets and investment property | (5,228) |  |  |  | 16,179 |  | 83 |  | 20,249 |  |  |  | 31,283
Write-offs (note 27) |  |  |  |  | (35,245) |  |  |  |  |  |  |  | (35,245)
Amortization (note 26) |  |  | (62,558) |  | (55,486) |  | (2,169) |  | (127,641) |  |  |  | (247,854)
Others |  |  |  |  | 276 |  |  |  |  |  |  |  | 276
Balance at December 31, 2023 | 4,126,255 |  | 85,276 |  | 17,708 |  | 213,997 |  | 6,090,962 |  | 2,283 |  | 10,536,481
Cost | 4,675,302 |  | 718,929 |  | 276,617 |  | 217,560 |  | 6,431,706 |  | 2,283 |  | 12,322,397
Accumulated amortization | (549,047) |  | (633,653) |  | (258,909) |  | (3,563) |  | (340,744) |  |  |  | (1,785,916)
Balance at December 31, 2023 | 4,126,255 |  | 85,276 |  | 17,708 |  | 213,997 |  | 6,090,962 |  | 2,283 |  | 10,536,481
(*) |  | Comprised mainly of: (i) mining rights whose amortization is based on production volume and (ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term in this case, 30 years.
Schedule of average estimated useful lives |
Schedule of average estimated useful lives |  |  |
|  |  | Consolidated
| 12/31/2023 |  | 12/31/2022
Software | 10 |  | 10
Customer relationships | 13 |  | 13
Schedule of goodwill impairment test |
Schedule of goodwill impairment test |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Consolidated
|  |  |  | Goodwill | Trademarks | Total
Cash generating unity |  | Segment |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022
Packaging (1) |  | Steel |  | 170,163 |  | 170,163 |  |  |  |  |  | 170,163 |  | 170,163
Long steel (2) |  | Steel |  | 235,595 |  | 235,595 |  | 213,997 |  | 225,187 |  | 449,592 |  | 460,782
Mining (3) |  | Mining |  | 3,236,402 |  | 3,236,402 |  |  |  |  |  | 3,236,402 |  | 3,236,402
Other Steel (4) |  | Steel |  | 15,225 |  | 15,225 |  |  |  |  |  | 15,225 |  | 15,225
Cements (5) |  | Cement |  | 468,870 |  | 474,098 |  |  |  |  |  | 468,870 |  | 474,098
|  |  |  | 4,126,255 |  | 4,131,483 |  | 213,997 |  | 225,187 |  | 4,340,252 |  | 4,356,670
(1) |  | The goodwill of R$268,078 from the Packaging cash generating unit is presented net of the loss due to reduction in recoverable value (impairment) in the amount of R$109,330, recognized in 2011. In August 2022, goodwill was recognized on the acquisition of Metalgráfica Iguaçu in the amount of R$96,472.
(2) |  | The goodwill and trademark that are recorded in intangible assets at long steel segment, derives from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.
(3) |  | Refers to goodwill due to expected future profitability, resulting from the acquisition of Namisa by CSN Mineração, concluded in December 2015. From 2016 onwards, the balance began to be tested annually for recoverability analysis purposes.
(4) |  | On November 29, 2019, CSN acquired the stake held by CKTR Brasil Serviços Ltda., corresponding to 50% of CBSI's shares, and now holds 100% of CBSI's share capital.
(5) |  | In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future profitability in the amount of R$83,266 was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos Brasil S.A. in the amount of R$390,832 was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A. In 2023, R$5,228 was transferred to fixed assets.
Schedule of assumptions |
Schedule of assumptions |  |  |  |  |  |  |
| Packaging | Mining | Other Steelmaking | Flat Steel (*) | Flat Steel (*) | Logistics (**) | Cements
Measurement of recoverable value | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow | Discounted Cash Flow
Cash flow projection | Until 2033 + perpetuity | Until the end of the mine's useful life | Until 2033 + perpetuity | Until 2033 + perpetuity | Until 2033 + perpetuity | Until 2027 | Until 2033 + perpetuity
Gross Margin | Gross margin updated based on historical data, impacts of business restructuring and market trends | It reflects projection of costs due to the progress of the mining plan as well as startup and project ramp up. Prices and exchange rates projected according to sectoral reports. | Gross margin updated based on historical data and market trends | Gross margin updated based on historical data and market trends | Gross margin updated based on historical data and market trends | Estimated based on market study to captures cargo and operational costs according to market trend studies | Gross margin updated based on historical data and market trends
Cost atualization | Cost based on historical data of each product and impacts of business restructuring | Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up | Updated costs based on historical data and market trends | Updated costs based on historical data and market trends | Updated costs based on historical data and market trends | Study-based costs and market trends | Study-based costs and market trends
Perpetual growth rate | Without growth | Without perpetuity | Without growth | Without growth | Without growth | Without perpetuity | Without growth
Discount rate | For packaging, cash flows were discounted using a discount rate around 9.13% p.a. in real terms. For mining, steel, cement and other steel, cash flows were discounted using a discount rate between 3.53% to 13.09% p.a. in real terms and in nominal terms between 5.60% to 16.49% p.a. For logistics, cash flows were discounted using a discount rate between 6.01% to 7.56% p.a. in real terms.
The discount rate was based on the weighted average cost of capital ("WACC") that reflects the specific risk of each segment.
* |  | Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets of Stahlwerk Thüringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of these subsidiaries.
** |  | Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Logística S.A;

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