XML 199 R167.htm IDEA: XBRL DOCUMENT v3.25.1

EMPLOYEE BENEFITS (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Cost of service	R$ 1,509	R$ 1,152	R$ 1,629
Interest cost	298,872	347,297	324,955
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
IfrsStatementLineItems [Line Items]
Present value of obligations at the beginning of the year	3,329,075	3,117,307	3,151,609
Consolidation of CSN Cimentos Brazil			78,066
Cost of service	1,509	1,152	1,629
Interest cost	298,872	347,297	324,955
Participant contributions made in the year	1,348	1,404	1,382
Benefits paid	(334,094)	(324,750)	(312,301)
Actuarial loss/(gain)	(392,687)	186,665	(128,033)
Present value of obligations at the end of the year	R$ 2,904,023	R$ 3,329,075	R$ 3,117,307

X

- Definition

The amount of benefits paid or payable for retirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 26
-IssueDate 2024-01-01
-Paragraph 35
-Subparagraph b
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_v&doctype=Standard
-URIDate 2024-03-27

+ Details

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X

- Definition

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 141
-Subparagraph f
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_f&doctype=Standard
-URIDate 2024-03-27

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X

- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 141
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_a&doctype=Standard
-URIDate 2024-03-27

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X

- Definition

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 57
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_57_a&doctype=Standard
-URIDate 2024-03-27

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X

- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
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- References

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- References

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- References

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