XML 84 R52.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

Schedule of intangible assets

Schedule of intangible assets
																Consolidated
		Ref.		Goodwill		Customer relationships		Software		Trademarks and patents		Rights and licenses (*)		Others		Total
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				(5,228)				16,179		83		20,249				31,283
Write-offs		27						(35,245)								(35,245)
Amortization		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
Effect of foreign exchange differences						4,748		504		36,655						41,907
Acquisitions								2,956								2,956
Transfer between groups - fixed assets								70,819				3,644				74,463
Write-offs		27						(798)								(798)
Amortization		26				(49,785)		(26,975)		(4)		(141,446)				(218,210)
Transfers to other asset categories								49,786		1,780		(51,566)
Others												1,292				1,292
Balance at December 31, 2024				4,126,255		40,239		114,000		252,428		5,902,886		2,283		10,438,091
Cost				4,675,302		858,748		389,604		256,085		6,384,805		2,283		12,566,827
Accumulated amortization				(549,047)		(818,509)		(275,604)		(3,657)		(481,919)				(2,128,736)
Balance at December 31, 2024				4,126,255		40,239		114,000		252,428		5,902,886		2,283		10,438,091

(*)	Composed mainly of: (i) mining rights amortized by production volume and (ii) Concession contract for hydroelectric resource utilization in acquiring control of Companhia Estadual de Geração de Energia Elétrica, with amortization performed over the contract's term.

Schedule of average estimated useful lives


			Consolidated
	12/31/2024		12/31/2023
Software	8		10
Customer relationships	13		13

Schedule of goodwill impairment test

Schedule of goodwill impairment test
														Consolidated
				Goodwill				Trademarks				Total
Cash generating unity		Segment		12/31/2024		12/31/2023		12/31/2024		12/31/2023		12/31/2024		12/31/2023
Cash generating unity		Segment		12/31/2024		12/31/2023		12/31/2024		12/31/2023		12/31/2024		12/31/2023
Packaging ⁽¹⁾		Steel		170,163		170,163						170,163		170,163
Long steel ⁽²⁾		Steel		235,595		235,595		217,538		179,175		453,133		414,770
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		468,870		34,822		34,822		503,692		503,692
				4,126,255		4,126,255		252,360		213,997		4,378,615		4,340,252

(1)	Acquisition of CBL Group in 2011 and Metalgráfica Iguaçu in 2022 by Prada

(2)	Acquisition of Stahlwerk Thuringen GmbH (“SWT”) and Gallardo Sections in 2012 by CSN

(3)	Acquisition of Namisa in 2015 by CSN Mineração

(4)	Acquisition of CBSI in 2019 by CSN

(5)	Acquisition of Elizabeth Cimentos S.A. in 2021 and CSN Cimentos Brasil S.A. in 2022 by CSN.