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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
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
     
      Consolidated
  12/31/2023   12/31/2022
Software 10   10
Customer relationships 13   13
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
               
   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;