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RELATED-PARTY BALANCES AND TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2023

Notes and other explanatory information [abstract]

Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties


		Consolidated
		12/31/2023								12/31/2022
		Subsidiaries and associates		Joint-ventures and Joint Operation		Other related parties		Total		Subsidiaries and associates		Joint-ventures and Joint Operation		Other related parties		Total
Assets
Current Assets
Investments	⁽¹⁾					2,128,183		2,128,183						1,768,915		1,768,915
Trade receivables (note 6)	⁽²⁾	34,441		2,658		131,268		168,367		48,236		1,182		59,716		109,134
Dividends (note 9)	⁽³⁾			185,178				185,178				77,377				77,377
Loans (note 9)	⁽⁴⁾			5,316				5,316				5,383				5,383
Other receivables (note 9)				6,480		1,829		8,309		30				1,828		1,858
		34,441		199,632		2,261,280		2,495,353		48,266		83,942		1,830,459		1,962,667
Non-current Assets
Investments	⁽¹⁾					111,350		111,350						140,510		140,510
Loans (note 9)	⁽⁴⁾	3,732		1,655,680				1,659,412		3,678		1,381,095				1,384,773
Actuarial asset (note 9)						39,530		39,530						35,477		35,477
Other receivables (note 9)	⁽⁵⁾			1,792,579				1,792,579				1,484,759				1,484,759
		3,732		3,448,259		150,880		3,602,871		3,678		2,865,854		175,987		3,045,519
		38,173		3,647,891		2,412,160		6,098,224		51,944		2,949,796		2,006,446		5,008,186

Liabilities
Current Liabilities
Trade payables				140,579		35,435		176,014				93,115		37,448		130,563
Accounts payable (note 22 b)		46		22,378				22,424				23,555		24,134		47,689
Provision for consumption(note 22 b)				7,227				7,227				61,398				61,398
		46		170,184		35,435		205,665				178,068		61,582		239,650
Non-current Liabilities
Accounts payable				38,058				38,058				53,356				53,356
				38,058				38,058				53,356				53,356
		46		208,242		35,435		243,723				231,424		61,582		293,006



		Consolidated
		12/31/2023								12/31/2022
		Subsidiaries and associates		Joint-ventures and Joint Operation		Other related parties		Total		Subsidiaries and associates		Joint-ventures and Joint Operation		Other related parties		Total
P&L
Sales		206,158		21,663		1,769,915		1,997,736		234,150		34,924		2,442,586		2,711,660
Cost and expenses		(2,581)		(2,135,810)		(301,503)		(2,439,894)		(66)		(1,538,194)		(216,110)		(1,754,370)
Financial income (expenses)
Interest (note 27)				178,448		38,452		216,900				144,355		29,828		174,183
Exchange rate variations andmonetary, net						(58,837)		(58,837)						(13,584)		(13,584)
Financial investments	⁽¹⁾					308,309		308,309						(1,198,164)		(1,198,164)
Other operating income and expenses				(8,893)				(8,893)
		203,577		(1,944,592)		1,756,336		15,321		234,084		(1,358,915)		1,044,556		(80,275)

Consolidated Information:

(1)

Financial investments: Refers mainly to investments in Usiminas shares, cash and cash equivalents and Bonds with Banco Fibra and government bonds and CDBs with the exclusive funds.

(2)

Accounts receivables: Refers mainly to sales transactions of steel products from the Company to related parties.

(3)

Dividends receivable: In the Consolidated, it refers to dividends from MRS Logística in the amount of R$106,747 on December 31, 2023 (R$77,377 on December 31, 2022).

(4)

Loans (Assets):

Long term: refers mainly to loan agreements with Transnordestina Logística R$1,646,264 (R$1,384,773 as of December 31, 2022) with an average rate of 125.0% to 130.0% of CDI.

(5)

Others (Assets): refers advance for future capital increase with Transnordestina Logística S.A. of R$1,792,579 as of December 31, 2023 (R$1,484,759 as of December 31, 2022).

(6)

Borrowings (Liabilities):

Foreign currency: In the Parent Company these are intercompany contracts amounting to R$9.409,992 as of December 31, 2023 ((R$ 10,027,851 as of December 31, 2022).

Schedule of key management personnel

Schedule of key management personnel
		12/31/2023		12/31/2022		12/31/2021
		P&L
Short-term benefits for employees and officers		62,478		52,001		46,747
Post-employment benefits		450		266		192
Total compensation of personnel		62,928		52,267		46,939

Schedule of guarantees

Schedule of guarantees
	Currency		Maturities		Borrowings				Tax foreclosure				Others				Total
					12/31/2023		12/31/2022		12/31/2023		12/31/2022		12/31/2023		12/31/2022		12/31/2023		12/31/2022
Transnordestina Logísitca	R$		Up to 09/19/2056 and Indefinite		3,695,183		2,096,291		10,029		9,365		4,235		3,853		3,709,447		2,109,509
Group subsidiaries	R$		Up to 12/21/2024 and indefinite		1,903,235						197		131,920		2,163		2,035,155		2,360
CSN Mineração	R$		Up to 12/21/2024				540,946												540,946
Total in R$					5,598,418		2,637,237		10,029		9,562		136,155		6,016		5,744,602		2,652,815

CSN Inova Ventures	US$		01/28/2028		1,300,000		1,300,000										1,300,000		1,300,000
CSN Resources	US$		Up to 04/17/2026		1,530,000		1,150,000										1,530,000		1,150,000

CSN Cimentos	US$		Indefinite		115,000		115,000										115,000		115,000

Total in US$					2,945,000		2,565,000										2,945,000		2,565,000

Lusosider Aços Planos	EUR		Indefinite										75,000		75,000		75,000		75,000
Total in EUR													75,000		75,000		75,000		75,000
Total in R$					14,257,629		13,867,929						401,370		396,780		14,658,999		14,264,709
					19,856,047		16,505,166		10,029		9,562		537,525		402,796		20,403,601		16,917,524