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FINANCIAL INVESTMENTS | 12 Months Ended
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Dec. 31, 2023
Financial Investments |
FINANCIAL INVESTMENTS |
| 5. | FINANCIAL INVESTMENTS
Schedule of financial investments |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Consolidated
|  | Current |  | Non-current
|  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2023 |  | 12/31/2022
Investments (1) |  | 39,800 |  | 271,590 |  | 139,949 |  | 15,675
Usiminas shares (2) |  | 1,493,204 |  | 1,184,895 |  |  |  |
Bonds (3) |  |  |  |  |  | 111,350 |  | 140,510
|  | 1,533,004 |  | 1,456,485 |  | 251,299 |  | 156,185
| (1) | Comprised of restricted financial investments and linked to a Bank Deposit Certificate (CDB) to guarantee a letter of guarantee from financial institutions and financial investments in Public Securities (LFT - Letras Financeiras do Tesouro) managed by their exclusive funds. As of December 31, 2023, R$122,687 has restricted availability as a guarantee for a liability of the subsidiary CSN Cimentos Brasil and its redemption period is indeterminate.
| (2) | Part of the shares of Usiminas Siderúrgica de Minas Gerais S.A. held by the Company guarantees a portion of the Company’s debt.
| (3) | Bonds with Fibra bank due in February 2028 (see note 22.b).
Accounting Policy
Short-term investments that are not classified as cash equivalents and are measured at amortized cost and at fair value through profit or loss.

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