XML 44 R11.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

TRADE RECEIVABLES | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
TRADE RECEIVABLES | 6. TRADE RECEIVABLES
Schedule of trade receivables |  |  |
|  |  | Consolidated
| 12/31/2023 |  | 12/31/2022
Trade receivables |  |  |
Third parties |  |  |
Domestic market | 1,525,773 |  | 1,636,804
Foreign market | 1,801,677 |  | 1,720,056
| 3,327,450 |  | 3,356,860
Estimated losses on doubtful debts | (226,053) |  | (232,830)
| 3,101,397 |  | 3,124,030
Related parties (Note 22 b) | 168,367 |  | 109,134
| 3,269,764 |  | 3,233,164
The composition of the gross balance of accounts receivable from third party customers is shown as follows:
Schedule of gross accounts receivable from third party customers |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2023 |  | 12/31/2022
Current |  | 2,938,483 |  | 2,934,057
Past-due up to 30 days |  | 129,846 |  | 163,959
Past-due up to 180 days |  | 36,568 |  | 54,452
Past-due over 180 days |  | 222,553 |  | 204,392
|  | 3,327,450 |  | 3,356,860
The changes in expected credit losses are as follows:
Schedule of changes in expected credit losses |  |  |  |
|  |  |  | Consolidated
|  | 12/31/2023 |  | 12/31/2022
Opening balance |  | (232,830) |  | (236,927)
Loss estimated |  | (2,959) |  | (87)
Recovery and write-offs of receivables |  | 9,736 |  | 13,197
Consolidation in the acquisition of companies |  |  |  | (9,013)
Closing balance |  | (226,053) |  | (232,830)
Accounting Policy
Accounts receivable are initially recognized by the transaction price, provided they do not contain financing components, and subsequently measured at amortized cost. When applicable, it is adjusted to present value including the respective taxes and ancillary expenses, and customer credits, in foreign currency, are restated at the exchange rate on the date of the financial statements. The Company measures credit losses annually expected for the instrument, where it considers all possible loss events over the lifetime of its receivables, using a loss rate matrix by maturity range adopted by the Company, from the initial moment (recognition) of the asset. This model considers the customer’s history, default rate, financial situation and the position of its legal advisors to estimate expected credit losses. The Company performs operations relating to assignment of receivables without co-obligation in which, after the assignment of trade notes/bills from the customer and receipt of funds arising from the closing of each operation, CSN settles the accounts receivable and relieves itself entirely of the operation’s credit risk.

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration