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Note 6 - Other operating income and expenses | 12 Months Ended
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Dec. 31, 2025
Note 6 - Other operating income and expenses |
Note 6 - Other operating income and expenses | 6 Other operating income and expenses
| Year ended December 31, |
| 2025 |  |  | 2024 |  |  | 2023 |
Other operating income |  |  |  |  |  |  |  |
Results from sundry assets | 7,127 |  |  | 10,529 |  |  | 10,960 |
Net rents | 4,188 |  |  | 4,417 |  |  | 4,702 |
Reclassification of currency translation adjustment reserve | - |  |  | - |  |  | 878 |
Bargain purchase gain | - |  |  | 2,212 |  |  | 3,162 |
Result on sale of Venezuela awards | - |  |  | - |  |  | 33,341 |
Other income | 12,474 |  |  | 43,492 |  |  | - |
| 23,789 |  |  | 60,650 |  |  | 53,043 |
Other operating expenses |  |  |  |  |  |  |  |
Contributions to welfare projects and non-profit organizations | (17,445 | ) |  | (17,657 | ) |  | (15,538 | )
Allowance for doubtful receivables | (631 | ) |  | (546 | ) |  | (107 | )
Provision for the ongoing litigation related to the acquisition of participation in Usiminas | (14,414 | ) |  | (107,215 | ) |  | - |
Other expense | - |  |  | - |  |  | (1,628 | )
| (32,490 | ) |  | (125,418 | ) |  | (17,273 | )
Other operating income and expenses, net | (8,701 | ) |  | (64,768 | ) |  | 35,770 |
### ### Other operating income Bargain purchase gain: For the year 2024, related to Mattr’s pipe coating business unit acquisition. For the year 2023, related to Isoplus anticorrosion coating division acquisition. Result on sale of Venezuela awards: For the year 2023, related to the transfer of the awards obtained in connection with the nationalizations of the Company’s interests in its majority-owned subsidiaries TAVSA – Tubos de Acero de Venezuela S.A., Matesi Materiales Siderúrgicos S.A. and Complejo Siderúrgico de Guayana, C.A. Other income: For the year 2025, includes mainly $17.6 million related to the recovery of various legal proceedings in Brazil and $7 million related to an insurance recovery. ### Other operating expenses Provision for the ongoing litigation related to the acquisition of participation in Usiminas: For the year s 2024 and 2025, related to the provision described in note 27 “Contingencies, commitments and restrictions to the distribution of profits - Contingencies - CSN claims relating to the January 2012 acquisition of Usiminas”, and does not include the net foreign exchange result.

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