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v3.23.1

Note 26 - Contingencies, Commitments and Restrictions On the Distribution of Profits (Details Textual) $ / shares in Units, $ in Thousands, R$ in Millions |  |  | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Oct. 27, 2022 | Oct. 09, 2018 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 | Dec. 31, 2022 BRL (R$) | Dec. 31, 2022 USD ($) | Jun. 24, 2022 USD ($) | Oct. 10, 2018 BRL (R$) | Oct. 10, 2018 USD ($) | Jan. 31, 2012 $ / shares shares
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Performance Guarantees Issued |  |  |  |  |  |  | $ 3,600,000 |  |  |  |
Praxair S.A. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  | 14 years |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  | $ 36,400 |  |  |  |
Techgen s.a. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate |  |  |  | 22.00% |  |  |  |  |  |  |
Proportion of power generation capacity |  |  |  |  |  | 22.00% | 22.00% |  |  |  |
Techgen s.a. [member] | Transportadora de Gas del Norte S.A. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  | 25 years |  |  |  |  |  |  |
Usiminas [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate |  |  |  | 3.07% |  |  |  |  |  |  |
Ternium S.A. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate |  |  |  | 11.46% |  |  |  |  |  |  |
Brazil | Usiminas [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate | [1] |  |  | 3.07% | 3.07% |  |  |  |  |  |
Argentina |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Dumping rate imposed |  | 78.30% |  |  |  |  |  |  |  |  |
Argentina | Usiminas [member] | Presidente Nestor Kirchner Gas Pipeline [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  | $ 183,600 |  |  |  |
Mexico |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Dumping rate imposed |  | 44.93% |  |  |  |  |  |  |  |  |
Mexico | Techgen s.a. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate |  |  |  | 22.00% | 22.00% |  |  |  |  |  |
Luxembourg |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Percent of minimum transfer of net profit to legal reserve |  |  |  | 5.00% |  |  |  |  |  |  |
Percent of minimum transfer of net profit until legal reserve equals issued share capital |  |  |  | 10.00% |  |  |  |  |  |  |
Luxembourg | Ternium S.A. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate | [2] |  |  | 11.46% | 11.46% |  |  |  |  |  |
Confab [member] | Chubb [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Payments for settlement |  |  | $ 3,500 |  |  |  |  |  |  |  |
Confab [member] | Veracel Celulose S.A. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Settlement, amount ordered to pay, insurance deductible |  |  |  |  |  |  |  |  | R$ 91.9 | $ 17,400 |
Settlement, amount ordered to pay, damages |  |  |  |  |  |  |  |  | R$ 78.8 | $ 15,100 |
Legal proceedings contingent liability [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Payments for settlement |  |  |  | $ 9,500 |  |  |  |  |  |  |
Commitments and guarantees | Voestalpine Grobblech GmbH [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  | 30,200 |  |  |  |
Commitments and guarantees | Vestas Group [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  | 47,700 |  |  |  |
Commitments and guarantees | Ternium USA, Inc. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  | 1 year |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  | 6,300 |  |  |  |
Term of supply contract, available extension |  |  |  | 1 year |  |  |  |  |  |  |
Tax contingent liability [member] | Petroleo Brasileiro S.A. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  | R$ 284.2 | 54,500 |  |  |  |
Contingent liability for disgorgement and prejudgment interest [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Settlement, amount ordered to pay |  |  |  |  |  |  |  | $ 53,100 |  |  |
Contingent liability for civil penalty [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Settlement, amount ordered to pay |  |  |  |  |  |  |  | $ 25,000 |  |  |
CONFAB INDUSTRIAL S.A. and subsidiaries [member] | Companhia Siderúrgica Nacional [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Tag-along tender offer to non-controlling interests, percentage |  |  |  |  |  |  |  |  |  |  | 80.00%
Tag-along tender offer to non-controlling interests (in BRL per share) | $ / shares |  |  |  |  |  |  |  |  |  |  | $ 28.8
Tag-along tender offer to non-controlling interests, shares (in shares) | shares |  |  |  |  |  |  |  |  |  |  | 182,609,851
Tag-along tender offer to non-controlling interests, contingent liability |  |  |  |  |  |  |  |  |  |  | 17.90%
CONFAB INDUSTRIAL S.A. and subsidiaries [member] | Tax contingent liability [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Estimated financial effect of contingent liabilities |  |  |  |  |  | R$ 59.2 | $ 11,300 |  |  |  |
Fine imposed, percentage of allegedly undue credits |  |  |  |  |  | 75.00% | 75.00% |  |  |  |
Ternium S.A. [member] | Techgen s.a. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Proportion of ownership interest in associate |  |  |  | 48.00% |  |  |  |  |  |  |
IPSCO Tubulars, Inc. | Commitments and guarantees |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  | 6 years |  |  |  |  |  |  |
Term of supply contract, available extension |  |  |  | 12 months |  |  |  |  |  |  |
TENARIS BAY CITY, INC. [member] | Nucor Steel Memphis Inc. [member] |  |  |  |  |  |  |  |  |  |  |
Contingencies, commitments and restrictions on the distribution of profits |  |  |  |  |  |  |  |  |  |  |
Term of supply contract (Year) |  |  |  | 3 years |  |  |  |  |  |  |
Purchase commitments |  |  |  |  |  |  | $ 85,800 |  |  |  |
Purchase commitments percentage to be made |  |  |  |  |  | 75.00% | 75.00% |  |  |  |
[1] | At December 31,20 2 2 and 20 2 1 the voting rights were 5.19%.
[2] | Including treasury shares.

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