2022 Q4 Form 20-F Financial Statement
#000129281423001912 Filed on April 28, 2023
Income Statement
| Concept | 2022 Q4 | 2022 | 2021 |
|---|---|---|---|
| Revenue | $11.13B | $44.36B | $47.91B |
| YoY Change | 7.42% | -7.41% | 59.37% |
| Cost Of Revenue | $7.847B | $31.05B | $25.84B |
| YoY Change | 18.79% | 20.19% | 35.1% |
| Gross Profit | $3.282B | 13.31B brls | $22.07B |
| YoY Change | -12.6% | -39.71% | 101.79% |
| Gross Profit Margin | 29.49% | 30.0% | 46.07% |
| Selling, General & Admin | $1.483B | $3.666B | $3.110B |
| YoY Change | 73.24% | 17.89% | 18.48% |
| % of Gross Profit | 45.18% | 27.55% | 14.09% |
| Research & Development | $17.72M | $58.90M | $77.41M |
| YoY Change | -42.37% | -23.91% | 178.9% |
| % of Gross Profit | 0.54% | 0.44% | 0.35% |
| Depreciation & Amortization | $847.3M | $2.878B | $2.218B |
| YoY Change | 30.69% | 29.73% | -12.05% |
| % of Gross Profit | 25.82% | 21.62% | 10.05% |
| Operating Expenses | $1.181B | $4.157B | $3.884B |
| YoY Change | 5.21% | 7.01% | 8.45% |
| Operating Profit | $2.101B | 9.152B brls | $18.19B |
| YoY Change | -20.19% | -49.69% | 147.24% |
| Interest Expense | -$1.512B | -$3.563B | -$1.590B |
| YoY Change | 156.4% | 124.12% | -30.88% |
| % of Operating Profit | -71.95% | -38.94% | -8.74% |
| Other Income/Expense, Net | -$328.9M | -$1.287B | -$588.9M |
| YoY Change | 417.02% | 118.57% | 62.83% |
| Pretax Income | $6.648M | $4.126B | $18.60B |
| YoY Change | -99.69% | -77.81% | 278.11% |
| Income Tax | -$190.1M | $1.959B | $5.000B |
| % Of Pretax Income | -2860.17% | 47.47% | 26.89% |
| Net Earnings | $16.94M | 2.168B brls | $12.26B |
| YoY Change | -98.12% | -82.32% | 223.08% |
| Net Earnings / Revenue | 0.15% | 4.89% | 25.59% |
| Basic Earnings Per Share | |||
| Diluted Earnings Per Share | $0.01 | $1.17 | $8.907M |
| COMMON SHARES | |||
| Basic Shares Outstanding | 1.326B shares | ||
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2022 Q4 | 2022 | 2021 |
|---|---|---|---|
| SHORT-TERM ASSETS | |||
| Cash & Short-Term Investments | $13.46B | $13.46B | $19.30B |
| YoY Change | -30.28% | -30.28% | 40.56% |
| Cash & Equivalents | $5.596B | $5.596B | $6.570B |
| Short-Term Investments | $1.466B | $1.466B | $2.657B |
| Other Short-Term Assets | $407.4M | $407.4M | $268.6M |
| YoY Change | 51.71% | 51.71% | 12.34% |
| Inventory | $11.29B | $11.29B | $10.94B |
| Prepaid Expenses | |||
| Receivables | $3.124B | $3.124B | $2.453B |
| Other Receivables | $2.334B | $2.334B | $2.003B |
| Total Short-Term Assets | $30.61B | $30.61B | $34.97B |
| YoY Change | -12.47% | -12.47% | 49.54% |
| LONG-TERM ASSETS | |||
| Property, Plant & Equipment | $26.37B | $26.37B | $21.53B |
| YoY Change | 22.48% | 22.48% | 9.21% |
| Goodwill | 11.42M brls | ||
| YoY Change | |||
| Intangibles | |||
| YoY Change | |||
| Long-Term Investments | $5.375B | $5.375B | $4.162B |
| YoY Change | 29.16% | 29.16% | 8.9% |
| Other Assets | $8.022B | $8.022B | $7.094B |
| YoY Change | 13.07% | 13.07% | 28.32% |
| Total Long-Term Assets | 54.74B brls | $54.74B | $44.41B |
| YoY Change | 23.27% | 23.27% | 12.09% |
| TOTAL ASSETS | |||
| Total Short-Term Assets | $30.61B | $30.61B | $34.97B |
| Total Long-Term Assets | 54.74B brls | $54.74B | $44.41B |
| Total Assets | 85.35B brls | $85.35B | $79.38B |
| YoY Change | 7.53% | 7.53% | 25.99% |
| SHORT-TERM LIABILITIES | |||
| YoY Change | |||
| Accounts Payable | $12.31B | $12.31B | $10.89B |
| YoY Change | 13.03% | 13.03% | 100.0% |
| Accrued Expenses | $1.366B | $1.366B | $3.703B |
| YoY Change | -63.11% | -63.11% | 52.89% |
| Deferred Revenue | |||
| YoY Change | |||
| Short-Term Debt | $0.00 | $0.00 | $0.00 |
| YoY Change | |||
| Long-Term Debt Due | $5.371B | $5.371B | $5.606B |
| YoY Change | -4.2% | -4.2% | 32.84% |
| Total Short-Term Liabilities | $22.48B | $22.48B | $24.54B |
| YoY Change | -8.42% | -8.42% | 66.66% |
| LONG-TERM LIABILITIES | |||
| Long-Term Debt | $36.24B | $36.24B | $27.51B |
| YoY Change | 31.73% | 31.73% | -12.88% |
| Other Long-Term Liabilities | $4.604B | $4.604B | $3.447B |
| YoY Change | 33.58% | 33.58% | -28.57% |
| Total Long-Term Liabilities | $40.85B | $40.85B | $30.96B |
| YoY Change | 31.93% | 31.93% | -14.96% |
| TOTAL LIABILITIES | |||
| Total Short-Term Liabilities | $22.48B | $22.48B | $24.54B |
| Total Long-Term Liabilities | $40.85B | $40.85B | $30.96B |
| Total Liabilities | $65.86B | $65.86B | $59.06B |
| YoY Change | 11.51% | 11.51% | 11.26% |
| SHAREHOLDERS EQUITY | |||
| Retained Earnings | |||
| YoY Change | |||
| Common Stock | |||
| YoY Change | |||
| Preferred Stock | |||
| YoY Change | |||
| Treasury Stock (at cost) | |||
| YoY Change | |||
| Treasury Stock Shares | |||
| Shareholders Equity | $19.49B | $19.49B | $20.31B |
| YoY Change | |||
| Total Liabilities & Shareholders Equity | $85.35B | $85.35B | $79.38B |
| YoY Change | 7.53% | 7.53% | 25.99% |
Cashflow Statement
| Concept | 2022 Q4 | 2022 | 2021 |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| Net Income | $16.94M | 2.168B brls | $12.26B |
| YoY Change | -98.12% | -82.32% | 223.08% |
| Depreciation, Depletion And Amortization | $847.3M | $2.878B | $2.218B |
| YoY Change | 30.69% | 29.73% | -12.05% |
| Cash From Operating Activities | -$88.75M | $2.043B | $14.79B |
| YoY Change | -106.63% | -86.19% | 54.47% |
| INVESTING ACTIVITIES | |||
| Capital Expenditures | $994.8M | $3.352B | -$2.865B |
| YoY Change | -203.1% | -217.02% | 70.13% |
| Acquisitions | |||
| YoY Change | |||
| Other Investing Activities | -$2.891B | -$8.102B | $3.313B |
| YoY Change | -1589.17% | -344.59% | -1942.24% |
| Cash From Investing Activities | -$3.886B | -$11.45B | $447.9M |
| YoY Change | 404.11% | -2657.23% | -124.03% |
| FINANCING ACTIVITIES | |||
| Cash Dividend Paid | |||
| YoY Change | |||
| Common Stock Issuance & Retirement, Net | -$1.516B | ||
| YoY Change | |||
| Debt Paid & Issued, Net | |||
| YoY Change | |||
| Cash From Financing Activities | 1.668B | 4.747B | -8.530B |
| YoY Change | 101.86% | -155.65% | -819.78% |
| NET CHANGE | |||
| Cash From Operating Activities | -88.75M | 2.043B | 14.79B |
| Cash From Investing Activities | -3.886B | -11.45B | 447.9M |
| Cash From Financing Activities | 1.668B | 4.747B | -8.530B |
| Net Change In Cash | -2.306B | -4.665B | 6.711B |
| YoY Change | -265.53% | -169.51% | -24.58% |
| FREE CASH FLOW | |||
| Cash From Operating Activities | -$88.75M | $2.043B | $14.79B |
| Capital Expenditures | $994.8M | $3.352B | -$2.865B |
| Free Cash Flow | -$1.084B | -$1.309B | $17.66B |
| YoY Change | -147.06% | -107.42% | 56.81% |
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47912039000 | brl |
| CY2020 | ifrs-full |
Revenue
Revenue
|
30064020000 | brl |
| CY2022 | ifrs-full |
Cost Of Sales
CostOfSales
|
31054016000 | brl |
| CY2021 | ifrs-full |
Cost Of Sales
CostOfSales
|
25837475000 | brl |
| CY2022 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
613638000 | brl |
| CY2020 | ifrs-full |
Cost Of Sales
CostOfSales
|
19124901000 | brl |
| CY2022 | ifrs-full |
Gross Profit
GrossProfit
|
13308104000 | brl |
| CY2021 | ifrs-full |
Gross Profit
GrossProfit
|
22074564000 | brl |
| CY2020 | ifrs-full |
Gross Profit
GrossProfit
|
10939119000 | brl |
| CY2022 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-5666642000 | brl |
| CY2021 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-1534602000 | brl |
| CY2020 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-5224682000 | brl |
| CY2022 | ifrs-full |
Sales And Marketing Expense
SalesAndMarketingExpense
|
2575818000 | brl |
| CY2021 | ifrs-full |
Sales And Marketing Expense
SalesAndMarketingExpense
|
2372298000 | brl |
| CY2020 | ifrs-full |
Sales And Marketing Expense
SalesAndMarketingExpense
|
2004417000 | brl |
| CY2022 | ifrs-full |
Administrative Expense
AdministrativeExpense
|
674119000 | brl |
| CY2021 | ifrs-full |
Administrative Expense
AdministrativeExpense
|
587148000 | brl |
| CY2020 | ifrs-full |
Administrative Expense
AdministrativeExpense
|
504458000 | brl |
| CY2022 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
237917000 | brl |
| CY2021 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
182504000 | brl |
| CY2020 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
71755000 | brl |
| CY2022 | ifrs-full |
Miscellaneous Other Operating Income
MiscellaneousOtherOperatingIncome
|
253233000 | brl |
| CY2021 | ifrs-full |
Miscellaneous Other Operating Income
MiscellaneousOtherOperatingIncome
|
2958372000 | brl |
| CY2020 | ifrs-full |
Miscellaneous Other Operating Income
MiscellaneousOtherOperatingIncome
|
482494000 | brl |
| CY2022 | ifrs-full |
Miscellaneous Other Operating Expense
MiscellaneousOtherOperatingExpense
|
2907855000 | brl |
| CY2021 | ifrs-full |
Miscellaneous Other Operating Expense
MiscellaneousOtherOperatingExpense
|
1716032000 | brl |
| CY2020 | ifrs-full |
Miscellaneous Other Operating Expense
MiscellaneousOtherOperatingExpense
|
3270056000 | brl |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
7641462000 | brl |
| CY2021 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
20539962000 | brl |
| CY2020 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
5714437000 | brl |
| CY2022 | sid |
Finances Income
FinancesIncome
|
-78220000 | brl |
| CY2021 | sid |
Finances Income
FinancesIncome
|
1167184000 | brl |
| CY2020 | sid |
Finances Income
FinancesIncome
|
1802728000 | brl |
| CY2022 | ifrs-full |
Finance Costs
FinanceCosts
|
3436805000 | brl |
| CY2021 | ifrs-full |
Finance Costs
FinanceCosts
|
3111368000 | brl |
| CY2020 | ifrs-full |
Finance Costs
FinanceCosts
|
2599039000 | brl |
| CY2022 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
4126437000 | brl |
| CY2021 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
18595778000 | brl |
| CY2020 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
4918126000 | brl |
| CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
1958739000 | brl |
| CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
5000157000 | brl |
| CY2020 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
625508000 | brl |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
2167698000 | brl |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
13595621000 | brl |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
4292618000 | brl |
| CY2022 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
1554060000 | brl |
| CY2021 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
12258628000 | brl |
| CY2020 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
3794295000 | brl |
| CY2021 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
1336993000 | brl |
| CY2020 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
498323000 | brl |
| CY2022 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
1.17108 | |
| CY2021 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
8.90654 | |
| CY2020 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
2.74926 | |
| CY2022 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
1.17108 | |
| CY2021 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
8.90654 | |
| CY2020 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
2.74926 | |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
2167698000 | brl |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
13595621000 | brl |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
4292618000 | brl |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Gains Losses From Investments In Equity Instruments
OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
|
1254000 | brl |
| CY2021 | ifrs-full |
Other Comprehensive Income Net Of Tax Gains Losses From Investments In Equity Instruments
OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
|
698000 | brl |
| CY2020 | ifrs-full |
Other Comprehensive Income Net Of Tax Gains Losses From Investments In Equity Instruments
OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments
|
879000 | brl |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Gains Losses On Remeasurements Of Defined Benefit Plans
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
|
16278000 | brl |
| CY2021 | ifrs-full |
Other Comprehensive Income Net Of Tax Gains Losses On Remeasurements Of Defined Benefit Plans
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
|
300455000 | brl |
| CY2020 | ifrs-full |
Other Comprehensive Income Net Of Tax Gains Losses On Remeasurements Of Defined Benefit Plans
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
|
132059000 | brl |
| CY2022 | ifrs-full |
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net Of Tax
OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
|
17532000 | brl |
| CY2021 | ifrs-full |
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net Of Tax
OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
|
301153000 | brl |
| CY2020 | ifrs-full |
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net Of Tax
OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
|
132938000 | brl |
| CY2022 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
-534300000 | brl |
| CY2021 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
-8097000 | brl |
| CY2020 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
581175000 | brl |
| CY2020 | ifrs-full |
Gains Losses On Change In Value Of Time Value Of Options Net Of Tax
GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax
|
6102000 | brl |
| CY2020 | ifrs-full |
Gains Losses On Hedges Of Net Investments In Foreign Operations Net Of Tax
GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
|
-4824000 | brl |
| CY2022 | ifrs-full |
Gains Losses On Cash Flow Hedges Net Of Tax
GainsLossesOnCashFlowHedgesNetOfTax
|
-243942000 | brl |
| CY2021 | ifrs-full |
Gains Losses On Cash Flow Hedges Net Of Tax
GainsLossesOnCashFlowHedgesNetOfTax
|
795923000 | brl |
| CY2020 | ifrs-full |
Gains Losses On Cash Flow Hedges Net Of Tax
GainsLossesOnCashFlowHedgesNetOfTax
|
-5537174000 | brl |
| CY2022 | ifrs-full |
Reclassification Adjustments On Cash Flow Hedges Net Of Tax
ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
|
-1393034000 | brl |
| CY2021 | ifrs-full |
Reclassification Adjustments On Cash Flow Hedges Net Of Tax
ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
|
-525290000 | brl |
| CY2020 | ifrs-full |
Reclassification Adjustments On Cash Flow Hedges Net Of Tax
ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
|
-1667886000 | brl |
| CY2022 | sid |
Loss Cash Flow Hedge Accounting Reflection Of Investments In Subsidiaries Net Of Taxes
LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes
|
56466000 | brl |
| CY2021 | sid |
Loss Cash Flow Hedge Accounting Reflection Of Investments In Subsidiaries Net Of Taxes
LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes
|
18300000 | brl |
| CY2020 | sid |
Loss Cash Flow Hedge Accounting Reflection Of Investments In Subsidiaries Net Of Taxes
LossCashFlowHedgeAccountingReflectionOfInvestmentsInSubsidiariesNetOfTaxes
|
186878000 | brl |
| CY2022 | sid |
Cash Flow Hedge Of Subsidiaries Reclassified To Income Net Of Taxes
CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes
|
-553849000 | brl |
| CY2021 | sid |
Cash Flow Hedge Of Subsidiaries Reclassified To Income Net Of Taxes
CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes
|
-17755000 | brl |
| CY2020 | sid |
Cash Flow Hedge Of Subsidiaries Reclassified To Income Net Of Taxes
CashFlowHedgeOfSubsidiariesReclassifiedToIncomeNetOfTaxes
|
-187423000 | brl |
| CY2021 | sid |
Treasury Shares Acquired By Reflex Subsidiary
TreasurySharesAcquiredByReflexSubsidiary
|
651016000 | brl |
| CY2022 | ifrs-full |
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net Of Tax
OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
|
117409000 | brl |
| CY2021 | ifrs-full |
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net Of Tax
OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
|
662645000 | brl |
| CY2020 | ifrs-full |
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net Of Tax
OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
|
-3287380000 | brl |
| CY2022 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
134941000 | brl |
| CY2021 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
963798000 | brl |
| CY2020 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-3154442000 | brl |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
2302639000 | brl |
| CY2021 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
14559419000 | brl |
| CY2020 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
1138176000 | brl |
| CY2022 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
1790341000 | brl |
| CY2021 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
13364223000 | brl |
| CY2020 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
640052000 | brl |
| CY2022 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
512298000 | brl |
| CY2021 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
1195196000 | brl |
| CY2020 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
498124000 | brl |
| CY2022 | sid |
Attributable To Total
AttributableToTotal
|
2302639000 | brl |
| CY2021 | sid |
Attributable To Total
AttributableToTotal
|
14559419000 | brl |
| CY2020 | sid |
Attributable To Total
AttributableToTotal
|
1138176000 | brl |
| CY2022 | sid |
Net Income For Year
NetIncomeForYear
|
2167698000 | brl |
| CY2021 | sid |
Net Income For Year
NetIncomeForYear
|
13595621000 | brl |
| CY2020 | sid |
Net Income For Year
NetIncomeForYear
|
4292618000 | brl |
| CY2022 | ifrs-full |
Adjustments For Finance Costs
AdjustmentsForFinanceCosts
|
2459769000 | brl |
| CY2021 | ifrs-full |
Adjustments For Finance Costs
AdjustmentsForFinanceCosts
|
2053547000 | brl |
| CY2020 | ifrs-full |
Adjustments For Finance Costs
AdjustmentsForFinanceCosts
|
1909546000 | brl |
| CY2022 | ifrs-full |
Other Adjustments To Reconcile Profit Loss
OtherAdjustmentsToReconcileProfitLoss
|
-152484000 | brl |
| CY2021 | ifrs-full |
Other Adjustments To Reconcile Profit Loss
OtherAdjustmentsToReconcileProfitLoss
|
-61632000 | brl |
| CY2020 | ifrs-full |
Other Adjustments To Reconcile Profit Loss
OtherAdjustmentsToReconcileProfitLoss
|
-32684000 | brl |
| CY2022 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
2877656000 | brl |
| CY2021 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
2218192000 | brl |
| CY2020 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
2522063000 | brl |
| CY2022 | ifrs-full |
Share Of Profit Loss Of Associates Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
|
237917000 | brl |
| CY2021 | ifrs-full |
Share Of Profit Loss Of Associates Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
|
182504000 | brl |
| CY2020 | ifrs-full |
Share Of Profit Loss Of Associates Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod
|
71755000 | brl |
| CY2022 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
69510000 | brl |
| CY2021 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
62470000 | brl |
| CY2020 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
54236000 | brl |
| CY2022 | ifrs-full |
Adjustments For Deferred Tax Expense
AdjustmentsForDeferredTaxExpense
|
420773000 | brl |
| CY2021 | ifrs-full |
Adjustments For Deferred Tax Expense
AdjustmentsForDeferredTaxExpense
|
759355000 | brl |
| CY2020 | ifrs-full |
Adjustments For Deferred Tax Expense
AdjustmentsForDeferredTaxExpense
|
-1426696000 | brl |
| CY2022 | ifrs-full |
Adjustments For Provisions
AdjustmentsForProvisions
|
92263000 | brl |
| CY2021 | ifrs-full |
Adjustments For Provisions
AdjustmentsForProvisions
|
-61404000 | brl |
| CY2020 | ifrs-full |
Adjustments For Provisions
AdjustmentsForProvisions
|
4405000 | brl |
| CY2022 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
-105919000 | brl |
| CY2021 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
1039420000 | brl |
| CY2020 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
2010056000 | brl |
| CY2022 | sid |
Additionsreversals Of Ppe Provisions For Losses Net Of Writeoffs
AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs
|
-24914000 | brl |
| CY2021 | sid |
Additionsreversals Of Ppe Provisions For Losses Net Of Writeoffs
AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs
|
74260000 | brl |
| CY2020 | sid |
Additionsreversals Of Ppe Provisions For Losses Net Of Writeoffs
AdditionsreversalsOfPpeProvisionsForLossesNetOfWriteoffs
|
12998000 | brl |
| CY2022 | sid |
Provision Reversal For Consumption And Services
ProvisionReversalForConsumptionAndServices
|
25273000 | brl |
| CY2021 | sid |
Provision Reversal For Consumption And Services
ProvisionReversalForConsumptionAndServices
|
41450000 | brl |
| CY2020 | sid |
Provision Reversal For Consumption And Services
ProvisionReversalForConsumptionAndServices
|
-29057000 | brl |
| CY2022 | ifrs-full |
Reversal Of Impairment Loss Recognised In Profit Or Loss Investment Property
ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
|
387989000 | brl |
| CY2022 | sid |
Adjustments For Provisions For Environmental Liabilities And Decommissioning Of Assets
AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets
|
-6899000 | brl |
| CY2021 | sid |
Adjustments For Provisions For Environmental Liabilities And Decommissioning Of Assets
AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets
|
92406000 | brl |
| CY2020 | sid |
Adjustments For Provisions For Environmental Liabilities And Decommissioning Of Assets
AdjustmentsForProvisionsForEnvironmentalLiabilitiesAndDecommissioningOfAssets
|
10388000 | brl |
| CY2022 | sid |
Financial Investments Shares Fair Value Through Profit Or Loss Vjr
FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr
|
-1293784000 | brl |
| CY2021 | sid |
Financial Investments Shares Fair Value Through Profit Or Loss Vjr
FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr
|
-11293000 | brl |
| CY2020 | sid |
Financial Investments Shares Fair Value Through Profit Or Loss Vjr
FinancialInvestmentsSharesFairValueThroughProfitOrLossVjr
|
1203068000 | brl |
| CY2022 | sid |
Receivables By Indemnity
ReceivablesByIndemnity
|
422254000 | brl |
| CY2021 | sid |
Receivables By Indemnity
ReceivablesByIndemnity
|
17713000 | brl |
| CY2020 | sid |
Receivables By Indemnity
ReceivablesByIndemnity
|
517183000 | brl |
| CY2021 | sid |
Net Gains On Sale Of Shares Of Usiminas
NetGainsOnSaleOfSharesOfUsiminas
|
505844000 | brl |
| CY2021 | sid |
Net Gains On Sale Of Shares Of Csn Minerao
NetGainsOnSaleOfSharesOfCsnMinerao
|
2472497000 | brl |
| CY2022 | sid |
Dividends Of Usiminas
DividendsOfUsiminas
|
113697000 | brl |
| CY2021 | sid |
Dividends Of Usiminas
DividendsOfUsiminas
|
196838000 | brl |
| CY2020 | sid |
Dividends Of Usiminas
DividendsOfUsiminas
|
3989000 | brl |
| CY2022 | ifrs-full |
Increase Decrease In Existing Provisions Other Provisions
IncreaseDecreaseInExistingProvisionsOtherProvisions
|
6267000 | brl |
| CY2021 | ifrs-full |
Increase Decrease In Existing Provisions Other Provisions
IncreaseDecreaseInExistingProvisionsOtherProvisions
|
18369000 | brl |
| CY2020 | ifrs-full |
Increase Decrease In Existing Provisions Other Provisions
IncreaseDecreaseInExistingProvisionsOtherProvisions
|
27681000 | brl |
| CY2022 | ifrs-full |
Adjustments For Reconcile Profit Loss
AdjustmentsForReconcileProfitLoss
|
7948386000 | brl |
| CY2021 | ifrs-full |
Adjustments For Reconcile Profit Loss
AdjustmentsForReconcileProfitLoss
|
16431213000 | brl |
| CY2020 | ifrs-full |
Adjustments For Reconcile Profit Loss
AdjustmentsForReconcileProfitLoss
|
7504197000 | brl |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
-1331126000 | brl |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
1233727000 | brl |
| CY2020 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
-594731000 | brl |
| CY2022 | sid |
Adjustments For Decrease Increase In Related Party Trade Account Receivable
AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable
|
-72187000 | brl |
| CY2021 | sid |
Adjustments For Decrease Increase In Related Party Trade Account Receivable
AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable
|
-23220000 | brl |
| CY2020 | sid |
Adjustments For Decrease Increase In Related Party Trade Account Receivable
AdjustmentsForDecreaseIncreaseInRelatedPartyTradeAccountReceivable
|
49412000 | brl |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
-734991000 | brl |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
-6352079000 | brl |
| CY2020 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
755571000 | brl |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Other Operating Receivables
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
|
176447000 | brl |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Other Operating Receivables
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
|
206475000 | brl |
| CY2020 | ifrs-full |
Adjustments For Decrease Increase In Other Operating Receivables
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
|
90306000 | brl |
| CY2022 | sid |
Income Taxes Refund Classified As Operatings Activities
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|
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| CY2021 | sid |
Income Taxes Refund Classified As Operatings Activities
IncomeTaxesRefundClassifiedAsOperatingsActivities
|
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| CY2020 | sid |
Income Taxes Refund Classified As Operatings Activities
IncomeTaxesRefundClassifiedAsOperatingsActivities
|
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Adjustments For Increase Decrease In Deposits From Banks
AdjustmentsForIncreaseDecreaseInDepositsFromBanks
|
-14688000 | brl |
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Adjustments For Increase Decrease In Deposits From Banks
AdjustmentsForIncreaseDecreaseInDepositsFromBanks
|
50028000 | brl |
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Adjustments For Increase Decrease In Compulsory Loan Received
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|
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Adjustments For Increase Decrease In Trade Account Payable
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|
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Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
2103283000 | brl |
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Trade Payables Drawee Risk
TradePayablesDraweeRisk
|
1269102000 | brl |
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Trade Payables Drawee Risk
TradePayablesDraweeRisk
|
3816106000 | brl |
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Trade Payables Drawee Risk
TradePayablesDraweeRisk
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Adjustments For Increase Decrease In Employee Benefit Liabilities
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Adjustments For Increase Decrease In Employee Benefit Liabilities
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|
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Adjustments For Increase Decrease In Employee Benefit Liabilities
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AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis
|
1221191000 | brl |
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Adjustments For Increase Decrease In Taxes In Installments Refis
AdjustmentsForIncreaseDecreaseInTaxesInInstallmentsRefis
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1654135000 | brl |
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Adjustments For Increase Decrease In Other Operating Payables
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Adjustments For Decrease Increase In Loans And Advances To Customers
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Adjustments For Decrease Increase In Loans And Advances To Customers
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Adjustments For Decrease Increase In Loans And Advances To Customers
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InterestPaidClassifiedAsOperatingActivities
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Interest Paid Classified As Operating Activities
InterestPaidClassifiedAsOperatingActivities
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Interest Paid Classified As Operating Activities
InterestPaidClassifiedAsOperatingActivities
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Cash Flow Hedge Accounting Paid
CashFlowHedgeAccountingPaid
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Cash Flow Hedge Accounting Paid
CashFlowHedgeAccountingPaid
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12573000 | brl |
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Cash Flow Hedge Accounting Paid
CashFlowHedgeAccountingPaid
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Adjustments For Decrease Increase In Other Assets
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Adjustments For Increase Decrease In Assets And Liabilities
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Adjustments For Increase Decrease In Assets And Liabilities
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Adjustments For Increase Decrease In Assets And Liabilities
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Cash Flows From Used In Operating Activities
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Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
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Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
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Other Cash Payments To Acquire Equity Or Debt Instruments Of Other Entities Classified As Investing Activities
OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities
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Other Cash Payments To Acquire Equity Or Debt Instruments Of Other Entities Classified As Investing Activities
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296357000 | brl |
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Other Cash Payments To Acquire Equity Or Debt Instruments Of Other Entities Classified As Investing Activities
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132197000 | brl |
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Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
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PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
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Cash Advances And Loans Made To Related Parties
CashAdvancesAndLoansMadeToRelatedParties
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Cash Advances And Loans Made To Related Parties
CashAdvancesAndLoansMadeToRelatedParties
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Cash Advances And Loans Made To Related Parties
CashAdvancesAndLoansMadeToRelatedParties
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Cash Receipts From Repayment Of Advances And Loans Made To Related Parties
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties
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14584000 | brl |
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21568000 | brl |
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Other Inflows Outflows Of Cash Classified As Investing Activities
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Other Inflows Outflows Of Cash Classified As Investing Activities
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3164612000 | brl |
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Cash On Elizabeths Consolidation
CashOnElizabethsConsolidation
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54768000 | brl |
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Deposit In Guarantee For Acquisition Of Lafargeholcim
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263750000 | brl |
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Price Paid In Acquisition Of Elizabeths
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Cash Received From Acquisition Of Investments Metalgrfica
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PricePaidInAcquisitionOfTopzioEnergticaSantaAnaAndBrasilCentral
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Cash Received From Acquisition Of Investments In Topzio Energtica And Santa Ana
CashReceivedFromAcquisitionOfInvestmentsInTopzioEnergticaAndSantaAna
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Cash Received In Acquisition Of Csn Cimentos Brasil
CashReceivedInAcquisitionOfCsnCimentosBrasil
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Price Paid In Acquisition Of Ceeeg
PricePaidInAcquisitionOfCeeeg
|
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Cash Received In Acquisition Of Csn Cimentos Brasil1
CashReceivedInAcquisitionOfCsnCimentosBrasil1
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PricePaidInAcquisitionOfEnergticaChapec
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CashReceivedFromAcquisitionOfInvestmentsChapec
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Cash Flows From Used In Investing Activities
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|
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Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
447928000 | brl |
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Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
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| CY2022 | ifrs-full |
Proceeds From Borrowings Classified As Financing Activities
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|
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Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
12845544000 | brl |
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Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
8085902000 | brl |
| CY2022 | ifrs-full |
Borrowing Costs Incurred
BorrowingCostsIncurred
|
334709000 | brl |
| CY2021 | ifrs-full |
Borrowing Costs Incurred
BorrowingCostsIncurred
|
162852000 | brl |
| CY2020 | ifrs-full |
Borrowing Costs Incurred
BorrowingCostsIncurred
|
39174000 | brl |
| CY2022 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
10782858000 | brl |
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Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
17639178000 | brl |
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Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
6448658000 | brl |
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Amortization Of Leases
AmortizationOfLeases
|
155995000 | brl |
| CY2021 | sid |
Amortization Of Leases
AmortizationOfLeases
|
114303000 | brl |
| CY2020 | sid |
Amortization Of Leases
AmortizationOfLeases
|
103648000 | brl |
| CY2022 | ifrs-full |
Dividends Paid Classified As Financing Activities
DividendsPaidClassifiedAsFinancingActivities
|
3756738000 | brl |
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Dividends Paid Classified As Financing Activities
DividendsPaidClassifiedAsFinancingActivities
|
3290544000 | brl |
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Dividends Paid Classified As Financing Activities
DividendsPaidClassifiedAsFinancingActivities
|
309350000 | brl |
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Issuance Of New Csn Mineraos Share
IssuanceOfNewCsnMineraosShare
|
1347862000 | brl |
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Share Repurchase
ShareRepurchase
|
410568000 | brl |
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Share Repurchase
ShareRepurchase
|
1516388000 | brl |
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Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
4747026000 | brl |
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Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
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Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
1185072000 | brl |
| CY2022 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
9589000 | brl |
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Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
-9438000 | brl |
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Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
-42660000 | brl |
| CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
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| CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
6701894000 | brl |
| CY2020 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
8855631000 | brl |
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Cash And Cash Equivalents
CashAndCashEquivalents
|
16646480000 | brl |
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Cash And Cash Equivalents
CashAndCashEquivalents
|
9944586000 | brl |
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Cash And Cash Equivalents
CashAndCashEquivalents
|
1088955000 | brl |
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Cash And Cash Equivalents
CashAndCashEquivalents
|
11991356000 | brl |
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Cash And Cash Equivalents
CashAndCashEquivalents
|
16646480000 | brl |
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Cash And Cash Equivalents
CashAndCashEquivalents
|
9944586000 | brl |
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Equity
Equity
|
11361932000 | brl |
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Issue Of Equity
IssueOfEquity
|
-1248603000 | brl |
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Dividends Paid Ordinary Shares
DividendsPaidOrdinaryShares
|
1198081000 | brl |
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Purchase Of Interests In Investments Accounted For Using Equity Method
PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
|
50522000 | brl |
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Comprehensive Income Loss
ComprehensiveIncomeLoss
|
1138176000 | brl |
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Profit Loss
ProfitLoss
|
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Other Comprehensive Income Loss
OtherComprehensiveIncomeLoss
|
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GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
|
581175000 | brl |
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Actuarial Gains Losses Net Defined Benefit Liability Asset
ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
|
132938000 | brl |
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Gains Losses On Change In Value Of Time Value Of Options Net Of Tax1
GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
|
6102000 | brl |
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Gains Losses On Hedging Instrument
GainsLossesOnHedgingInstrument
|
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Gains Losses On Hedges Of Net Investments In Foreign Operations Net Of Tax
GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
|
-4824000 | brl |
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Equity
Equity
|
11251505000 | brl |
| CY2021 | ifrs-full |
Issue Of Equity
IssueOfEquity
|
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| CY2021 | sid |
Proposed Capital Increase
ProposedCapitalIncrease
|
294900000 | brl |
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Purchase Of Treasury Shares
PurchaseOfTreasuryShares
|
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Dividends Paid Ordinary Shares
DividendsPaidOrdinaryShares
|
3252566000 | brl |
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Purchase Of Interests In Investments Accounted For Using Equity Method
PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
|
352848000 | brl |
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Net Gain Of Transaction Primary And Secondary Distribution Shares Of Csn Mineracao
NetGainOfTransactionPrimaryAndSecondaryDistributionSharesOfCSNMineracao
|
1752645000 | brl |
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Comprehensive Income Loss
ComprehensiveIncomeLoss
|
14559419000 | brl |
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Profit Loss
ProfitLoss
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Other Comprehensive Income Loss
OtherComprehensiveIncomeLoss
|
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Gains Losses On Exchange Differences On Translations Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
|
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Actuarial Gains Losses Net Defined Benefit Liability Asset
ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
|
301153000 | brl |
| CY2021 | ifrs-full |
Gains Losses On Hedging Instrument
GainsLossesOnHedgingInstrument
|
1321758000 | brl |
| CY2021 | sid |
Purchase Of Treasury Shares By Subsidiary
PurchaseOfTreasurySharesBySubsidiary
|
-651016000 | brl |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
23374389000 | brl |
| CY2022 | ifrs-full |
Issue Of Equity
IssueOfEquity
|
-3640706000 | brl |
| CY2022 | ifrs-full |
Purchase Of Treasury Shares
PurchaseOfTreasuryShares
|
396818000 | brl |
| CY2022 | ifrs-full |
Dividends Paid Ordinary Shares
DividendsPaidOrdinaryShares
|
2431514000 | brl |
| CY2022 | ifrs-full |
Purchase Of Interests In Investments Accounted For Using Equity Method
PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
|
855788000 | brl |
| CY2022 | sid |
Others
Others
|
780000 | brl |
| CY2022 | sid |
Gains Losses On Change In Value Of Time Value Of Options Net Of Tax1
GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax1
|
42634000 | brl |
| CY2022 | sid |
Comprehensive Income Loss
ComprehensiveIncomeLoss
|
2082361000 | brl |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
2167698000 | brl |
| CY2022 | sid |
Other Comprehensive Income Loss
OtherComprehensiveIncomeLoss
|
-85337000 | brl |
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Gains Losses On Exchange Differences On Translations Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationsNetOfTax
|
-855918000 | brl |
| CY2022 | sid |
Actuarial Gains Losses Net Defined Benefit Liability Asset
ActuarialGainsLossesNetDefinedBenefitLiabilityAsset
|
18172000 | brl |
| CY2022 | ifrs-full |
Gains Losses On Hedging Instrument
GainsLossesOnHedgingInstrument
|
752409000 | brl |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
21816044000 | brl |
| CY2022 | sid |
Disclosure Of Description Of Business Explanatory
DisclosureOfDescriptionOfBusinessExplanatory
|
<p id="xdx_803_ecustom--DisclosureOfDescriptionOfBusinessExplanatory_z54B2NK4HF1e" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>1.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_828_z5QSW03y8Ta7">DESCRIPTION OF BUSINESS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Companhia Siderúrgica Nacional “CSN”, also referred to as “Company”, is a publicly held company incorporated on April 9, 1941, under the laws of the Federative Republic of Brazil (Companhia Siderúrgica Nacional, its subsidiaries, joint ventures, joint operations and associates are collectively referred to herein as the "Group”). The Company’s registered office is located in São Paulo, SP, Brazil.</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 144.75pt"> </p> <p style="font: 9pt/116% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN is listed on the São Paulo Stock Exchange (B3 S.A.- Brasil, Bolsa, Balcão) and on the New York Stock Exchange (NYSE).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Group's main operating activities are divided into five (5) segments as follows: </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Steel:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s main industrial facility is the Presidente Vargas Steelworks (“UPV”), located in the city of Volta Redonda, State of Rio de Janeiro. This segment consolidates all operations related to the production, distribution and sale of flat steel, long steel, metallic containers and galvanized steel. In addition to the facilities in Brazil, CSN has commercial operations in the United States and operations in Portugal and Germany in order to gain markets and provide excellent services to final consumers. Its steel is used in home appliances, civil construction, package and automobile industries.</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Mining:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The production of iron ore is developed in the cities of Congonhas, Belo Vale and Ouro Preto, State of Minas Gerais, by its subsidiary CSN Mineração S.A. (“CSN Mineração”). The Company’s mining activities also include tin exploration in the state of Rondônia by CSN's subsidiary Estanho de Rondônia S.A. (“ERSA”), to supply the needs of the UPV. The surplus of this raw material is sold to subsidiaries and third parties.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Iron ore is sold basically in the international market, especially in Europe and Asia. The prices charged in these markets are historically cyclical and subject to significant fluctuations over short periods of time, driven by several factors related to global demand, strategies adopted by the major steel producers, and the foreign exchange rate. All these factors are beyond the Company’s control. The ore is transported by rail to the Terminal de Carvão e Minérios from the Itaguaí Port (“TECAR”), a solid bulk terminal, one of the four terminals that comprise the Itaguai Port, located in the State of Rio de Janeiro and from TECAR to customers around the world. The imports of coal and coke are also carried out through this terminal by provision of services by CSN Mineração to CSN.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">All our mining dams are adequately suited to existing environmental legislation.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Cement:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN entered the cement production market boosted by the synergy between this activity and CSN’s current business. Beside the UPV facilities, in Volta Redonda/RJ, the Company installed a business unit, which produces CP-III type cement using the slag produced by the UPV’s own blast furnaces. It also explores limestone and dolomite at the Arcos/MG unit, to meet the needs of the steel and cement plants. Additionally, in Arcos/MG, the clinker production operation is located.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On January 31, 2021, the Company concluded the drop down of the cement business and, accordingly, all assets, liabilities, rights and obligations related to the cement business were transferred from CSN to its subsidiary CSN Cimentos S.A. (“CSN Cimentos”).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 31, 2021, the Company completed the acquisition of control of Elizabeth Cimentos S.A. ("Elizabeth Cimentos") and Elizabeth Mineração Ltda. ("Elizabeth Mineração"), with operations in the Northeast region, especially in Paraíba and Pernambuco. On May 1, 2022, Elizabeth Mineração was merged into CSN Cimentos S.A.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On September 9, 2021, CSN Cimentos entered into the <i>Agreement for the Sale and Purchase of the Shares in LafargeHolcim</i> (Brasil) S.A., for the acquisition of 100% of the shares issued by LafargeHolcim (Brasil) S.A. (“LafargeHolcim”). On August 17, 2022, the transaction was approved by the Administrative Council for Economic Defense ("CADE"), and on September 6, 2022, the acquisition of all shares issued by LafargeHolcim S.A. was completed, with the change of LafargeHolcim's name to "CSN Cimentos Brasil S.A.", which is now controlled by CSN Cimentos. Relevant operational, logistical, management and commercial synergies, a better product mix and expansion of its customer base are expected.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Logistics:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><i>Railroads:</i></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN has interests in three railroad companies: MRS Logística S.A. (“MRS”), which manages the former Southeast Railway System of Rede Ferroviária Federal S.A. (“RFFSA”), Transnordestina Logística S.A. (“TLSA”) and FTL - Ferrovia Transnordestina Logística S.A. (“FTL”), which holds the concession to operate the former Northeast Railway System of RFFSA, in the States of Maranhão, Piauí, Ceará, Rio Grande do Norte, Paraíba, Pernambuco, Alagoas - stretches from São Luís to Altos, Altos to Fortaleza, Fortaleza to Sousa, Sousa to Recife/Jorge Lins, Recife/Jorge Lins to Salgueiro, Jorge Lins to Propriá, Paula Cavalcante to Cabedelo, Itabaiana to Macau (Mesh I) and TLSA is responsible for the stretches from Eliseu Martins-Trindade, Trindade-Salgueiro, Salgueiro-Missão Velha and Missão Velha-Pecém (Mesh II), under construction.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><i>Ports:</i></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company operates in the State of Rio de Janeiro, by means of its subsidiary Sepetiba Tecon S.A., the Container Terminal (“TECON”) and by means of its subsidiary CSN Mineração, the TECAR, both located at the Itaguaí Port. Established in the harbor of Sepetiba, the mentioned port has a privileged highway, railroad, and maritime access.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">TECON is responsible for the movement and storage of containers, vehicles, steel products, general cargo, among other products, and TECAR performs the operational activities of loading and unloading of solid bulk ships, storage and distribution (road and rail) of coal, coke, petroleum coke, clinker, zinc concentrate, sulfur, iron ore and other bulk, intended for the seaborne market, for our own operation and for different customers.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Energy:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Since the energy supply is fundamental in CSN”s production process, the Company has electricity generation assets to mitigate costs, aiming at greater competitiveness.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On June 30, 2022, the Company's subsidiaries, CSN Cimentos and CSN Energia S.A. ("CSN Energia"), completed the acquisition of Santa Ana Energética S.A. (“Santa Ana”), as well as Topázio Energética S.A. ("Topázio") and, indirectly, Brasil Central Energia Ltda. ("BCE"), a subsidiary of Topázio, under the terms of the <i>Share Purchase Agreement</i> entered into on April 8, 2022 with Brookfield Americas Infrastructure (Brazil Power) Fundo de Investimento em Participações Multiestratégia, a private equity fund managed by Brookfield Brasil Asset Management Investimentos Ltda. On October 7, 2022, subsidiaries CSN Mineração and CSN Energia S.A. concluded the acquisition of <span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pip0_dp_c20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zJNfgSmsfgof" title="Percentage of acquisition">100</span>% of the shares of Companhia Energética Chapecó – CEC, holder of the grant of Quebra-Queixo Hydroelectric Power Plant (“Chapecó”), as provided for in the <i>Agreement for the Purchase and Sale of Shares and Other Covenants</i> and in the <i>Private Instrument of Assignment of Rights and Obligations</i> entered into on July 1, 2022 and July 25, 2022, respectively.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In July 2022, the subsidiary Companhia Florestal do Brasil it began the process of participating in the auction held by the State of Rio Grande do Sul, for the sale of <span id="xdx_90A_eifrs-full--EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets_iI_pip0_dp_c20220731_zMVnenQFhgPl" title="Percentage of sale">100</span>% of the shares in its possession, <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20220731_zODTIekOk7Ik" title="Shares issued">6,381,908</span> equivalent to <span id="xdx_904_eifrs-full--CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets_iI_pip0_dp_c20220731_zBrqnf54Uqe4" title="Percentage of equivalent">66.23</span>% of the share capital, of Companhia Estadual de Energia Elétrica - CEEE-G, as part of the CEEE Group privatization program, in accordance with State Law 15,298/19, on October 21, 2022, the transaction was completed with payment by the company of the auction winning price. On December 22, 2022, the acquisition of Eletrobras' 32.74% interest in CEEE-G was concluded, and the Company currently holds <span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pip0_dp_c20221222__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zTaA5gX23Z6j" title="Percentage of interest">99</span>% of the share capital of CEEE-G.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Going Concern:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Management understands that the Company has adequate resources to continue its operations. Accordingly, the Company's financial statements for the year ended December 31, 2022 have been prepared on a going concern basis.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q3 | ifrs-full |
Effective Interest Rate Of Financial Assets Reclassified Out Of Availableforsale Financial Assets
EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
|
1 | pure |
| CY2022Q3 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
6381908 | shares |
| CY2022Q3 | ifrs-full |
Cash And Cash Equivalents Percentage Contributed To Fair Value Of Plan Assets
CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets
|
0.6623 | pure |
| CY2022 | ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_z4wu2bg1Nz1c" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_829_zhKUCI559eR4">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></td></tr></table> <p id="xdx_846_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zOB7lxlJaMd9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: bold 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt">2.a)</td><td style="text-align: justify"><span id="xdx_867_ztPwu7eue0yc">Declaration of conformity</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The consolidated financial statements have been prepared and are being presented in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standard Board (IASB) and highlight all the relevant information at the financial statements, and only this information, which correspond to those used by the Company's management in its activities</p> <p id="xdx_846_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zThKoypWRzQe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.b)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_862_z9Xwbh1ZewLf">Basis of presentation</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0">The financial statements were prepared based on the historical cost and were adjusted to reflect: (i) the fair value measurement of certain financial assets and liabilities (including derivative instruments), as well as pension plan assets; and (ii) impairment losses.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0">When IFRS allows an option between cost or another measurement criterion, the cost of acquisition criterion was used.</p> <p style="font: 10pt PetrobrasSans; margin: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The preparation of these financial statements requires Management to use certain accounting estimates, judgments and assumptions that affect the application of Accounting Polices and the amounts reported on the balance sheet date of assets, liabilities, income, and expenses may differ from actual future results. The assumptions used are based on history and other factors considered relevant and are reviewed by the Company’s management.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accounting policies and critical estimates, when applicable and relevant, are included in the respective explanatory notes and are consistent with the previous year presented, as shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 3 - Definition of assumptions in business combinations;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 6 - Allowance for expected losses (impairment) of trade receivables;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 10.e - Recoverability test of investment in Transnordestina Logística S.A. (“TLSA”);</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 12 - Goodwill impairment test;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 14.e - Derivative financial instruments and hedge accounting;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 18.e - Recoverability test of deferred income tax and social contribution; </span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 20 - Provisions for tax, social security, labor and civil risks;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 21 - Provisions for environmental liabilities and asset retirement obligations;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 30 - Employee benefits.</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The consolidated financial statements were approved by Board of Directors on April 27, 2023.</p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zWYzN3cFJML8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.c)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_863_zWlsW8YpI8Hh">Functional currency and presentation currency</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accounting records included in the financial statements of each of the Company’s subsidiaries are measured using the currency of the principal of the economic environment in which each subsidiary operates (“the functional currency”). The consolidated financial statements are presented in R$ (reais), which is the Company’s functional currency and the Group’s presentation currency.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Foreign currency transactions are translated into the functional currency using the exchange rates prevailing on the transaction or valuation dates, in which the items are remeasured. The balances of the asset and liability accounts are converted using the exchange rate prevailing at the balance sheet date. As of December 31, 2022, US$<span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--USD_zqHZBtk0xfga" title="Exchange rates">1</span> was equivalent to R$<span id="xdx_90C_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL_zqCx3ytsviZ8" title="Exchange rates">5.2177</span> (R$<span id="xdx_908_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL_zxwrzTbxbqNj" title="Exchange rates">5.5805</span> as of December 31, 2021) and €<span id="xdx_900_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--EUR_zYjCRA21HhDk" title="Exchange rates">1</span> was equivalent to R$<span id="xdx_903_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zwZqJnHltNIf" title="Exchange rates">5.5694</span> (R$<span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zKO9clqBqiEb" title="Exchange rates">6.3210</span> as of December 31, 2021), according to the rates obtained from the Central Bank of Brazil website.</p> <p id="xdx_843_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zhUvNchCEIXj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.d)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_866_z7psUTRfSDB3">Accounting policies</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The significant accounting policies applied in the preparation of these financial statements have been included in the respective notes and are consistent for all years presented.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p id="xdx_840_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zZHNxWqmMK2b" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.e)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_860_z8GQuIcGSqzd">Adoption of new and revised International Financial Reporting Standards (IFRS)</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has not adopted new accounting policies in the current year. Additionally, some accounting standards and interpretations were recently issued, but are not yet effective for the year. The Company has not early adopted any of these standards and does not expect that they will have a material impact on the financial statements of subsequent fiscal years.</p> | |
| CY2022 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p id="xdx_846_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zOB7lxlJaMd9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: bold 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt">2.a)</td><td style="text-align: justify"><span id="xdx_867_ztPwu7eue0yc">Declaration of conformity</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The consolidated financial statements have been prepared and are being presented in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standard Board (IASB) and highlight all the relevant information at the financial statements, and only this information, which correspond to those used by the Company's management in its activities</p> | |
| CY2022 | ifrs-full |
Disclosure Of Basis Of Consolidation Explanatory
DisclosureOfBasisOfConsolidationExplanatory
|
<p id="xdx_846_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zThKoypWRzQe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.b)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_862_z9Xwbh1ZewLf">Basis of presentation</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0">The financial statements were prepared based on the historical cost and were adjusted to reflect: (i) the fair value measurement of certain financial assets and liabilities (including derivative instruments), as well as pension plan assets; and (ii) impairment losses.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0">When IFRS allows an option between cost or another measurement criterion, the cost of acquisition criterion was used.</p> <p style="font: 10pt PetrobrasSans; margin: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The preparation of these financial statements requires Management to use certain accounting estimates, judgments and assumptions that affect the application of Accounting Polices and the amounts reported on the balance sheet date of assets, liabilities, income, and expenses may differ from actual future results. The assumptions used are based on history and other factors considered relevant and are reviewed by the Company’s management.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accounting policies and critical estimates, when applicable and relevant, are included in the respective explanatory notes and are consistent with the previous year presented, as shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 3 - Definition of assumptions in business combinations;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 6 - Allowance for expected losses (impairment) of trade receivables;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 10.e - Recoverability test of investment in Transnordestina Logística S.A. (“TLSA”);</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 12 - Goodwill impairment test;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 14.e - Derivative financial instruments and hedge accounting;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 18.e - Recoverability test of deferred income tax and social contribution; </span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 20 - Provisions for tax, social security, labor and civil risks;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 21 - Provisions for environmental liabilities and asset retirement obligations;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Note 30 - Employee benefits.</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The consolidated financial statements were approved by Board of Directors on April 27, 2023.</p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Foreign Currency Translation Explanatory
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
|
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zWYzN3cFJML8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.c)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_863_zWlsW8YpI8Hh">Functional currency and presentation currency</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accounting records included in the financial statements of each of the Company’s subsidiaries are measured using the currency of the principal of the economic environment in which each subsidiary operates (“the functional currency”). The consolidated financial statements are presented in R$ (reais), which is the Company’s functional currency and the Group’s presentation currency.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Foreign currency transactions are translated into the functional currency using the exchange rates prevailing on the transaction or valuation dates, in which the items are remeasured. The balances of the asset and liability accounts are converted using the exchange rate prevailing at the balance sheet date. As of December 31, 2022, US$<span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--USD_zqHZBtk0xfga" title="Exchange rates">1</span> was equivalent to R$<span id="xdx_90C_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL_zqCx3ytsviZ8" title="Exchange rates">5.2177</span> (R$<span id="xdx_908_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL_zxwrzTbxbqNj" title="Exchange rates">5.5805</span> as of December 31, 2021) and €<span id="xdx_900_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--EUR_zYjCRA21HhDk" title="Exchange rates">1</span> was equivalent to R$<span id="xdx_903_ecustom--ExchangeRates_iI_pid_c20221231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zwZqJnHltNIf" title="Exchange rates">5.5694</span> (R$<span id="xdx_905_ecustom--ExchangeRates_iI_pid_c20211231__srt--CurrencyAxis__currency--BRL__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianCentralBankMember_zKO9clqBqiEb" title="Exchange rates">6.3210</span> as of December 31, 2021), according to the rates obtained from the Central Bank of Brazil website.</p> | |
| CY2022 | sid |
Disclosure Of Financial Investments Explanatory
DisclosureOfFinancialInvestmentsExplanatory
|
<p id="xdx_80A_ecustom--DisclosureOfFinancialInvestmentsExplanatory_zdN8kZDS1xw3" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_826_zW46oAmLWUk9">FINANCIAL INVESTMENTS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DetailInformationOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodTableTextBlock_pn3n3_zd2CbHEkXUb7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INVESTMENTS (Details)"> <tr> <td style="vertical-align: middle"><span id="xdx_8B4_zrLa0LnKrl8h" style="display: none">Schedule of financial investment</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 30%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 15%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 21%"> </td> <td style="border-bottom: Black 0.5pt solid; background-color: white; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 15%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 15%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Current</td> <td style="font-weight: bold; background-color: white"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Non-current</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; background-color: white"> </td> <td style="font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Investments <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_984_ecustom--FinancialInvestmentCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_zZN7IvoO4Bnc" style="vertical-align: bottom; text-align: right" title="Current"> 271,590</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_z2Cu9k050sek" style="vertical-align: bottom; text-align: right" title="Current"> 261,673</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td id="xdx_98F_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_z1eJc0CIj8y9" style="vertical-align: bottom; text-align: right" title="NonCurrent">15,675</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentMember_fKDEp_znvsqsrG0gpe" style="vertical-align: bottom; text-align: right" title="NonCurrent">15,148</td></tr> <tr> <td style="vertical-align: middle">Usiminas shares <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(2)</sup></span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_984_ecustom--FinancialInvestmentCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--UsiminasSharesMember_fKDIp_zvTJyNAbI6X2" style="vertical-align: bottom; text-align: right" title="Current"> 1,184,895</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--UsiminasSharesMember_fKDIp_zhGjqJCI8ZS1" style="vertical-align: bottom; text-align: right" title="Current"> 2,383,059</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Bonds <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(3)</sup></span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BondMember_fKDMp_zLYCPPQ7Kese" style="vertical-align: bottom; text-align: right" title="NonCurrent"> 140,510</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BondMember_fKDMp_z9mlHloFSkQ2" style="vertical-align: bottom; text-align: right" title="NonCurrent"> 132,523</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td> </td> <td id="xdx_989_ecustom--FinancialInvestmentCurrent_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"> 1,456,485</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_ecustom--FinancialInvestmentCurrent_pn3n3_c20210101__20211231_zNsIhhHKuY4j" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current"> 2,644,732</td> <td> </td> <td id="xdx_98B_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20220101__20221231_zYj52sF5RTrj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="NonCurrent"> 156,185</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_ecustom--FinancialInvestmentNonCurrent_pn3n3_c20210101__20211231_zzlQ4dEQ1wLe" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="NonCurrent"> 147,671</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F0F_z6ejDWy1Ih39" style="font-family: Arial, Helvetica, Sans-Serif">(1)</span></td><td style="text-align: justify"><span id="xdx_F16_z32b9PTbfAxj" style="font-family: Arial, Helvetica, Sans-Serif">Comprised of restricted financial investments and linked to a Bank Deposit Certificate (CDB) to guarantee a letter of guarantee from financial institutions and financial investments in Public Securities (LFT - Letras Financeiras do Tesouro) managed by their exclusive funds.</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F06_z1HdT4OLrnn1" style="font-family: Arial, Helvetica, Sans-Serif">(2)</span></td><td style="text-align: justify"><span id="xdx_F18_zLygvjFKNLAa" style="font-family: Arial, Helvetica, Sans-Serif">Part of the shares of Usiminas Siderúrgica de Minas Gerais S.A. held by the Company guarantees a portion of the Company’s debt.</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F0B_zdGoLpENSbM2" style="font-family: Arial, Helvetica, Sans-Serif">(3)</span></td><td style="text-align: justify"><span id="xdx_F1D_zpbw9nRtjEC6" style="font-family: Arial, Helvetica, Sans-Serif">Bonds with Fibra bank due in February 2028 (see note 22.b).</span></td></tr></table> <p id="xdx_8A5_zARCSRH0dqQf" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Short-term investments that are not classified as cash equivalents and are measured at amortized cost and at fair value through profit or loss.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | sid |
Financial Investment Current
FinancialInvestmentCurrent
|
1456485000 | brl |
| CY2021 | sid |
Financial Investment Current
FinancialInvestmentCurrent
|
2644732000 | brl |
| CY2022 | sid |
Financial Investment Non Current
FinancialInvestmentNonCurrent
|
156185000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Changes In Accounting Policies Explanatory
DisclosureOfChangesInAccountingPoliciesExplanatory
|
<p id="xdx_843_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zhUvNchCEIXj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.d)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_866_z7psUTRfSDB3">Accounting policies</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The significant accounting policies applied in the preparation of these financial statements have been included in the respective notes and are consistent for all years presented.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | ifrs-full |
Description Of Initial Application Of Standards Or Interpretations
DescriptionOfInitialApplicationOfStandardsOrInterpretations
|
<p id="xdx_840_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zZHNxWqmMK2b" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>2.e)</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_860_z8GQuIcGSqzd">Adoption of new and revised International Financial Reporting Standards (IFRS)</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has not adopted new accounting policies in the current year. Additionally, some accounting standards and interpretations were recently issued, but are not yet effective for the year. The Company has not early adopted any of these standards and does not expect that they will have a material impact on the financial statements of subsequent fiscal years.</p> | |
| CY2022 | ifrs-full |
Disclosure Of Contingent Liabilities In Business Combination Explanatory
DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory_z3utuugMPnX8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>3.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_821_zNLH7NWNOD8b">BUSINESS COMBINATION</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In 2022, the CSN Group’s subsidiaries fully and/or partially acquired the companies Metalgráfica Iguaçu S.A. (“Metalgráfica”), Santa Ana, Topázio, Companhia Estadual de Geração de Energia Elétrica (“CEEE-G”), CSN Cimentos Brasil S.A. (“Cimentos Brasil”) and Companhia Energética Chapecó (“Chapecó”). The effect of each acquisition on the business combination is shown below.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The acquisitions of the energy segment are intended to support and strengthen its business expansion strategy, through investments in renewable energy and self-production for greater competitiveness and the acquisitions of the cement and steel segment to improve the competitiveness of the business and strengthen the national chain, especially in relation to substitute packaging.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>3.a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><span style="text-decoration: underline">Acquisition of control of Metalgráfica Iguaçu S.A.</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On September 6, 2022, Companhia Metalúrgica Prada (“Prada”), a subsidiary of the Company, acquired 100% of Metalgráfica Iguaçu S.A. The assets acquired are in Paraná and Goiás. The operation is a strategic step to expand the production capacity of the Company's packaging division.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction consists of a business combination whereby Prada acquired control through the merger of Metalgráfica shares and, in exchange for the merger of shares, Metalgráfica shareholders received shares issued by Prada in substitution for Metalgráfica shares, according to the exchange ratio approved at an extraordinary general meeting of the companies.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(i) Determination of the purchase price</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below summarizes the price considered for accounting purposes:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_pn3n3_zuapjTtCRMTk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details)"> <tr> <td style="vertical-align: middle; text-align: left"><span id="xdx_8B6_zS38DHP4Ngrd" style="display: none">Schedule of determination of purchase price</span></td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 30%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 43%">Comment</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%">BRL thousand</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Equity interests issued</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: justify"><span id="xdx_90D_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zQkK3wO8aWCf" title="Determination of comment">The Prada issued new shares that were delivered to Metalgrafica's shareholders</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z7NknZ01wesd" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 263</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center">(a)</td></tr> <tr> <td style="vertical-align: middle; text-align: left">Equity interests issued</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: justify"><span id="xdx_90A_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssued1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z3JOTA0NhBGj" title="Determination of comment">The Metalgrafica issued new shares which were acquired by Prada</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_988_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssued1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zKlFkUE4crib" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 133,100</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center">(b)</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left">Purchase price considered for the business combination</td> <td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_985_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zy77NrV0y9Nf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 133,363</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">a)</td> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Prada approved a capital increase in the amount of R$<span id="xdx_900_ecustom--CapitalIncrease_pn3n3_c20220101__20221231_zoriNpf71EE9" title="Capital increase">263</span> with the issuance of <span id="xdx_909_ecustom--IssuanceOfCommonShares_pid_c20220101__20221231_zvXIZeTEmIxg" title="Issuance of common shares">571,251</span> common shares, paid in with Metalgráfica shares. The shares were issued at the equity value according to the Appraisal Report.</td></tr> </table> <p id="xdx_8AF_zHdpA0myywGd" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The measurement of the fair value of Metalgráfica shares, transferred to Prada in the business combination, was performed using the discounted cash flow method, with the issue of an Economic Value Report prepared by independent appraisers and its results are presented in the table below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfFairValueMeasurementOfEquityExplanatory_pn3n3_zyeadMD7l4E2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 1)"> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify"><span id="xdx_8B3_z4DNBaNsRgvc" style="display: none">Schedule of fair value measurement</span></td> <td dir="ltr" style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: justify; width: 76%">Equity value - Metalgráfica</td> <td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 24%"> date base - 03/31/2022 </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td dir="ltr" style="text-align: justify">Discounted Cash Flow</td> <td dir="ltr" id="xdx_98D_ecustom--DiscountedCashFlow_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z9UZMrZfV95f" style="text-align: right" title="Discounted Cash Flow"> 59,353</td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify">Discounted residual value</td> <td dir="ltr" id="xdx_984_ecustom--DiscountedResidualValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zpZppYMsfXn4" style="text-align: right" title="Discounted residual value"> 33,973</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td dir="ltr" style="text-align: justify">Enterprise value</td> <td dir="ltr" id="xdx_986_ecustom--EnterpriseValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zDgmwYaMUu2j" style="text-align: right" title="Enterprise value"> 93,326</td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify">Indebtdness net</td> <td dir="ltr" id="xdx_98F_ecustom--IndebtdnessNet_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zMdDLNbUJKVc" style="text-align: right" title="Indebtdness net"> (109,133)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td dir="ltr" style="text-align: justify">Non-operating assets/liabilities</td> <td dir="ltr" id="xdx_984_ecustom--NonoperatingAssetsliabilities_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zT7MkTUnlPnk" style="text-align: right" title="Non-operating assets/liabilities"> 16,070</td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify">Equity value</td> <td dir="ltr" id="xdx_987_ecustom--EquityValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zzFE8n2vy5Ah" style="text-align: right" title="Equity value">263</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">b) Metalgráfica's Board of Directors approved on September 6, 2022 the capital increase in the amount of R$ <span id="xdx_909_ecustom--CapitalIncrease_pn3n3_c20220901__20220906_zhKC52yqJ0if" title="Capital increase">133,100</span> through the issue of <span id="xdx_90F_ecustom--IssuanceOfCommonShares_pid_c20220901__20220906_z9TUBji2hgW2" title="Issuance of common shares">122,110,092</span> shares subscribed by Prada.</p> <p id="xdx_8A1_zhWL4TyKkJwk" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(ii) Goodwill on acquisition of control </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction generated goodwill for expected future profitability, as shown in the table below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_pn3n3_zfc5xJ6UNXe6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 2)"> <tr> <td dir="ltr" style="vertical-align: middle; text-align: justify"><span id="xdx_8B2_zkQzg1QwpJb" style="display: none">Schedule of goodwill on acquisition</span></td> <td style="vertical-align: bottom; text-align: right"> </td> <td dir="ltr" style="vertical-align: middle; text-align: right"> </td> <td dir="ltr" style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 70%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%">BRL thousand</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"> Purchase price considered </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zxNnggfwxefh" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"> 133,363</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"> (i) </td></tr> <tr> <td dir="ltr" style="vertical-align: middle; text-align: justify"> Fair value of the assets and liabilities acquired </td> <td style="vertical-align: bottom; text-align: right"> </td> <td dir="ltr" id="xdx_981_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zB7KCwWtpiU" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"> 121,948</td> <td dir="ltr" style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center"> (iii) </td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left"> Goodwill based on expectations for future profitability (note 12) </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z50KKMhKeARj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected">11,415</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"> </td></tr> </table> <p id="xdx_8A1_z4vPCg6Egfea" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(iii) Fair value of assets and liabilities acquired </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table shows the allocation of the fair value of assets acquired and liabilities assumed at August 31, 2022, considering the direct and indirect interests, calculated based on independent appraisers’ reports.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_pn3n3_zaVlBCznpMRj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 3)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B2_zqhdfmcyPMZb" style="display: none">Schedule of fair value of assets acquired and liabilities assumed</span></td> <td style="text-align: left"> </td> <td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zn3eSBs8XAu1" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--ProformaAdjustmentMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_ze9Ve9EL0wnh" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_492_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zrag1SS6nK7g" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z5tIdvQTODah" style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 36%"> (R$'000) </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"> Accounting Balances </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"> Proforma Adjustment </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"> Fair value adjustment </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%"> Total fair value </td></tr> <tr id="xdx_40D_ecustom--CurrentAssetRecognisedAsOfAcquisitionDate_iI_zHA2LVoMSLrj" style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> Current Assets </td> <td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right">23,924</td> <td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: right"> 133,100</td> <td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="color: #154734; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> 157,024</td></tr> <tr id="xdx_406_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"> <td style="text-align: left">Cash and cash equivalents</td> <td style="text-align: left"> </td> <td style="text-align: right"> 569</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 569</td></tr> <tr id="xdx_402_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Trade receivables</td> <td style="text-align: left"> </td> <td style="text-align: right"> 7,249</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 7,249</td></tr> <tr id="xdx_408_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"> <td style="text-align: left">Inventories</td> <td style="text-align: left"> </td> <td style="text-align: right"> 4,435</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 4,435</td></tr> <tr id="xdx_404_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Other assets </td> <td style="text-align: left"> </td> <td style="text-align: right"> 713</td> <td style="text-align: right"> </td> <td style="text-align: right"> 133,100</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 133,813</td></tr> <tr id="xdx_40A_ecustom--RecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_zB1H7lLNJY5i" style="vertical-align: middle"> <td style="text-align: left">Recoverable taxes and contributions</td> <td style="text-align: left"> </td> <td style="text-align: right">10,958</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">10,958</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zrvEtJ4V85Le"> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> Non-current Assets </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right">58,408</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right">72,184</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> 130,592</td></tr> <tr id="xdx_40D_ecustom--NonCurrentRecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_zUO7v1zgLbnh" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Recoverable taxes and contributions</td> <td style="text-align: left"> </td> <td style="text-align: right">38,649</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">38,649</td></tr> <tr id="xdx_40C_ecustom--NonCurrentOtherAssetsAsOfAcquisitionDate_iI_pn3n3_z9Dqy4XoeYM4" style="vertical-align: middle"> <td style="text-align: left">Other assets </td> <td style="text-align: left"> </td> <td style="text-align: right"> 1,856</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,856</td></tr> <tr id="xdx_409_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Investments</td> <td style="text-align: left"> </td> <td style="text-align: right">10</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">10</td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z67plYEV3uQ1" style="vertical-align: middle"> <td style="text-align: left">Property, plant and equipment</td> <td style="text-align: left"> </td> <td style="text-align: right">17,750</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">72,184</td> <td style="text-align: right"> </td> <td style="text-align: right">89,934</td></tr> <tr id="xdx_403_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Intangibles</td> <td style="text-align: left"> </td> <td style="text-align: right"> 143</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 143</td></tr> <tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zQyVH4RToq6c" style="vertical-align: middle"> <td style="font-weight: bold; text-align: left"> Total assets acquired </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right">82,332</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 133,100</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">72,184</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 287,616</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_401_ecustom--CurrentLiabilitiesAsOfAcquisitionDate_iI_pn3n3_zYNDRpYkEMj2" style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Current Liabilities </td> <td style="text-align: left"> </td> <td style="font-weight: bold; text-align: right"> 134,464</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 134,464</td></tr> <tr id="xdx_403_eifrs-full--BorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Borrowings and financing </td> <td style="text-align: left"> </td> <td style="text-align: right">89,852</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">89,852</td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"> <td style="text-align: left">Trade payables</td> <td style="text-align: left"> </td> <td style="text-align: right">17,114</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">17,114</td></tr> <tr id="xdx_402_ecustom--LaborObligationsAsOfAcquisitionDate_iI_pn3n3_zQN6l89Wjica" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Labor obligations</td> <td style="text-align: left"> </td> <td style="text-align: right">17,339</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">17,339</td></tr> <tr id="xdx_40D_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle"> <td style="text-align: left">Taxes payable</td> <td style="text-align: left"> </td> <td style="text-align: right"> 181</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 181</td></tr> <tr id="xdx_408_ecustom--AdvancesFromCustomersAsOfAcquisitionDate_iI_pn3n3_zfqnDYGUZxZb" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Advances from customers </td> <td style="text-align: left"> </td> <td style="text-align: right"> 1,158</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,158</td></tr> <tr id="xdx_40D_ecustom--InstallmentsAsOfAcquisitionDate_iI_pn3n3_zw8GRmNIg4Q5" style="vertical-align: middle"> <td style="text-align: left">Installments</td> <td style="text-align: left"> </td> <td style="text-align: right"> 2,227</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 2,227</td></tr> <tr id="xdx_407_ecustom--OtherAccountsAsOfAcquisitionDate_iI_pn3n3_zAsywh7VM4u6" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Other accounts</td> <td style="text-align: left"> </td> <td style="text-align: right"> 6,593</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 6,593</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_40A_ecustom--NoncurrentLiabilitiesAsOfAcquisitionDate_iI_pn3n3_z0xHxg1EOtid" style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> Non-current Liabilities </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right">31,204</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right">31,204</td></tr> <tr id="xdx_40C_ecustom--NoncurrentBorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3_zmkcucDm7tg1" style="vertical-align: middle"> <td style="text-align: left">Borrowings and financing </td> <td style="text-align: left"> </td> <td style="text-align: right">21,844</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">21,844</td></tr> <tr id="xdx_400_ecustom--NoncurrentInstallmentsAsOfAcquisitionDate_iI_pn3n3_zb7PoHFDqXKd" style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: left">Installments</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> 6,462</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> 6,462</td></tr> <tr id="xdx_407_ecustom--NoncurrentOtherAccountsAsOfAcquisitionDate_iI_pn3n3_zNbxzLiLPW3c" style="vertical-align: middle"> <td style="text-align: left">Other accounts</td> <td style="text-align: left"> </td> <td style="text-align: right"> 2,898</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 2,898</td></tr> <tr id="xdx_401_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left"> Total liabilities assumed </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> 165,668</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 165,668</td></tr> <tr id="xdx_40C_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3" style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> Net equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (83,336)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 133,100</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">72,184</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 121,948</td></tr> </table> <p id="xdx_8A4_zow52hHmzHug" style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Pro forma adjustment: refers to the capital increase approved at the Board of Directors' Meeting held on September 6, 2022, in the amount of R$<span id="xdx_90B_ecustom--CapitalIncrease_pn3n3_c20220901__20220906_zm8f6vuSjche" title="Capital increase">133,100</span>, to be paid in within 24 months.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fair value allocation resulted in an adjustment totaling R$<span id="xdx_90C_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220101__20221231_zx0Gu8Si44z7" title="Fair value adjustment">72,184</span>, distributed among Metalgráfica's main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock_zYoEz5dZfk9e" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ScheduleOfFairValueAllocatedAmountsCompositionTableTextBlock"> <tr style="display: none"> <td id="xdx_8B0_zCNh1XPbfSO9" style="font-weight: bold; vertical-align: bottom; text-align: center">Schedule of fair value allocated amounts composition</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 19%">Assets acquired </td> <td style="font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 53%"> Valuation method </td> <td style="font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Fair value adjustment </td> <td style="border-top: Black 0.5pt solid; font: bold 11pt Calibri, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Total fair value </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Property, plant and equipment</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_906_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipmentMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zCVYPHLFkvy1" title="Description of basis of valuation of assets available for benefits">The values of fixed assets were adjusted by the difference between the revalued value of f ixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by buildings, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 11.</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_983_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z5kej8OCrX19" style="text-align: right" title="Property, plant and equipment"> 17,750</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zXrSNwIiB3T3" style="text-align: right" title="Property, plant and equipment"> 72,184</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zvhOTfzsGCYa" style="text-align: right" title="Property, plant and equipment"> 89,934</td></tr> <tr style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"> </td> <td style="font-weight: bold"> </td> <td id="xdx_982_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zfhUao3tBkob" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 17,750</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zAn5jcm5eO02" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 72,184</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zEHGDxbnisoc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 89,934</td></tr> </table> <p id="xdx_8A7_zw5nuwokwthh" style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Prada has engaged an independent company to prepare an appraisal report on the tangible and intangible assets and allocation of the excess price paid.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>3.b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><span style="text-decoration: underline">Acquisition of Santa Ana Energética S.A. and Topázio Energética S.A.</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On April 8, 2022, the Company and CSN Energia signed an agreement for the acquisition of 100% of the shares issued by Santa Ana and Topázio with Brookfield Americas Infrastructure (Brazil Power) Fundo de Investimento Participações Multiestratégia. The transaction was completed on June 30, 2022.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Santa Ana holds the concession to operate the small hydroelectric plant of Santa Ana, located in the state of Santa Catarina, with a contract in effect until December 2046 and installed capacity of approximately 3.75 MW/h.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Topázio, through its subsidiary Brasil Central Energia Ltda., holds the concession to operate the small hydroelectric plant of Sacre II, located in the state of Mato Grosso do Sul, with a contract in effect until June 2039 and installed capacity of approximately 30.00 MW/h.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(i) Determination of the purchase price</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below summarizes the price considered for accounting purposes:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--SantaAnaEnergeticaAndTopazioEnergeticaSAMember_zNXWppbbpzoa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 4)"> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"><span id="xdx_8BE_zD5lvvQnPDY9" style="display: none">Schedule of determination of purchase price</span></td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 28%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 35%">Comment</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%">Santa Ana Energética </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%">Topázio Enérgetica </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left">Assets transferred</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left">In the transaction, a payment in the amount of R$466,153 was made.</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_987_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_fKGkp_znHGfP1gBEzd" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination">37,292</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_fKGkp_zvn8TPtbXsA3" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination">428,861</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"> (i) </td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left">Purchase price considered for the business combination</td> <td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_98B_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zfKFMCZQgv4i" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination">37,292</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zXHg1u1mPugc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination">428,861</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: center"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F09_zlX9s8MAIkJk" style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"/><td id="xdx_F18_z91O1dQT3oQl" style="text-align: justify">On June 30, 2022, the transaction was concluded with the payment by CSN Cimentos and CSN Energia in the amount of R$<span id="xdx_90A_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosMember_zcE58FaJvKN7" title="Transaction amount"><span id="xdx_907_ecustom--TransactionAmount_pn3n3_c20220601__20220630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNEnergiaMember_zpWHBXDH9gE4" title="Transaction amount">466,153</span></span>.</td> </tr></table> <p id="xdx_8A0_zhJzJGhzJgf7" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(ii) Goodwill on acquisition of control</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction did not generate goodwill for expected future profitability, since the fair value of the assets has been fully allocated.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(iii) Fair value of assets and liabilities acquired </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the fair value identification of assets acquired and liabilities assumed, the Company applied the guidelines in IFRS 13 - Fair value measurement. The following table shows the allocation of the fair value on June 30, 2022, calculated based on independent appraisers’ reports.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--SantaAnaEnergeticaAndTopazioEnergeticaSAMember_zHtXewPXhYLg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 5)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B4_zSCqe2D9noo6" style="display: none">Schedule of fair value of assets acquired and liabilities assumed</span></td> <td> </td> <td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zsGtFeIXTJyk" style="text-align: right"> </td> <td> </td> <td id="xdx_497_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zXZBRdoSWkNk" style="text-align: right"> </td> <td> </td> <td id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SantaAnaEnergeticaMember_zBrGR4a12Kt1" style="text-align: right"> </td> <td> </td> <td id="xdx_49F_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zRGW6FPHCuU3" style="text-align: right"> </td> <td> </td> <td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zVnRP31jx3ld" style="text-align: right"> </td> <td> </td> <td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TopazioEnergeticaMember_zSljtgGL99H7" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; font-style: italic"> </td> <td colspan="5" style="text-align: center; font-weight: bold">Santa Ana Energética </td> <td style="font-weight: bold; font-style: italic"> </td> <td colspan="5" style="text-align: center; font-weight: bold">Topázio Enérgetica </td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 42%">(R$'000)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%">Fair value adjustments</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Total fair value </td> <td style="font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%">Fair value adjustments</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%"> Total fair value </td></tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zNcT0FXADL1e" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cash and cash equivalents</td> <td> </td> <td style="text-align: right">1,602</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 1,602</td> <td> </td> <td style="text-align: right">3,493</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 3,493</td></tr> <tr id="xdx_409_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zVr55Yf89Jh5" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Trade receivables</td> <td> </td> <td style="text-align: right"> 13</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 13</td> <td> </td> <td style="text-align: right">199</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 199</td></tr> <tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_z2oRJJjZGZod" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Inventories</td> <td> </td> <td style="text-align: right">422</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">422</td> <td> </td> <td style="text-align: right">647</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 647</td></tr> <tr id="xdx_403_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zpotD36VB4E6" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Recoverable taxes </td> <td> </td> <td style="text-align: right">2</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 2</td> <td> </td> <td style="text-align: right"> 87</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 87</td></tr> <tr id="xdx_40E_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zl77E9DnyVm8" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Other assets </td> <td> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 21</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 21</td></tr> <tr id="xdx_40F_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zR6o3jItPMZd" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"> Property, plant and equipment <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F20_zxXYjec7XlP9">(1)</sup></span></td> <td> </td> <td style="text-align: right"> 28,163</td> <td> </td> <td style="text-align: right">10,482</td> <td> </td> <td style="text-align: right"> 38,645</td> <td> </td> <td style="text-align: right"> 173,494</td> <td> </td> <td style="text-align: right"> (79,317)</td> <td> </td> <td style="text-align: right">94,177</td></tr> <tr id="xdx_40A_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zFt7WOcAx6Ue" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Intangíible assets <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F2B_zoqQuP49YzWl">(1)</sup></span></td> <td> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> (3,200)</td> <td> </td> <td style="text-align: right">(3,200)</td> <td> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> 331,637</td> <td> </td> <td style="text-align: right"> 331,637</td></tr> <tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zL7KhyNmIqre" style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left"> Total assets acquired </td> <td> </td> <td style="font-weight: bold; text-align: right"> 30,202</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 7,282</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 37,484</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 177,941</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 252,320</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 430,261</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_409_ecustom--AccountsPayableAsOfAcquisitionDate_iI_pn3n3_zVl0CKpWcUDk" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Accounts payable</td> <td> </td> <td style="text-align: right">2</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 2</td> <td> </td> <td style="text-align: right">179</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 179</td></tr> <tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zxpO413D7Xh2" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Taxes payable </td> <td> </td> <td style="text-align: right"> 72</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 72</td> <td> </td> <td style="text-align: right">821</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 821</td></tr> <tr id="xdx_404_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zzuNpy4ovT88" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Salaries and social charges</td> <td> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">167</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 167</td></tr> <tr id="xdx_40E_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zbfR3gvsruI2" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Other payables </td> <td> </td> <td style="text-align: right"> 92</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 92</td> <td> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_401_ecustom--LeasesAsOfAcquisitionDate_iI_pn3n3_zjTmRC6w6B15" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Leases</td> <td> </td> <td style="text-align: right"> 26</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 26</td> <td> </td> <td style="text-align: right">233</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 233</td></tr> <tr id="xdx_409_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zK8n2zw5tQk" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"> Total liabilities assumed </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">192</td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">192</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">1,400</td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="text-align: right"> 1,400</td></tr> <tr id="xdx_40B_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"> <td style="border-bottom: Black 2pt double; font-weight: bold"> Net equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 30,010</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 7,282</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 37,292</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 176,541</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 252,320</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 428,861</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F02_z6ge4fmQjzB6" style="width: 15pt; text-align: right">1</td><td style="width: 5pt"/><td id="xdx_F1C_z73jseofjKad" style="text-align: justify">- Refer to a PP&E impairment recognized in Topázio and a recognition of an onerous contract related to prior concession agreement of Santa Ana.</td> </tr></table> <p id="xdx_8AF_zB17ZRm6xXid" style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The subsidiary CSN Cimentos S.A. has engaged an independent company to prepare an appraisal report on the tangible and intangible (basically energy sales agreements) assets and allocation of the excess price paid.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fair value allocation resulted in an adjustment totaling R$<span id="xdx_908_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220601__20220630_zSISU9cDOoRa" title="Fair value adjustment">259,602</span>, distributed among Company's main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfFairValueAllocationCompositionTableTextBlock_z4VP7h0TVGDl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Schedule Of Fair Value Allocation Composition"> <tr style="vertical-align: middle; display: none"> <td id="xdx_8BA_zjqK5qQDmj0l" style="text-align: left">Schedule Of Fair Value Allocation Composition</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 17%">Assets acquired </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 52%"> Valuation method </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"> Carrying amounts </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"> Fair value adjustment </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"> Total fair value </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Property, plant and equipment</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_90B_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member_zmRJajnvh941" title="Description of basis of valuation of assets available for benefits">The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by improvements constructions, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 12.</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_981_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member_zwnzOzc9OBO7" style="text-align: right" title="Property, plant and equipment"> 201,424</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member_zLvdebRHrOl4" style="text-align: right" title="Property, plant and equipment">(68,835)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member_zwdAkIl2dWcf" style="text-align: right" title="Property, plant and equipment"> 132,589</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Intangible assets</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_90C_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssets1Member_zxpT0aSzObc4" title="Description of basis of valuation of assets available for benefits">Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation.</span> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--IntangibleAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments2Member_z5TdS3WWelK3" style="text-align: right" title="Intangible assets">328,437</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--IntangibleAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue2Member_zPjpX5usyAF8" style="text-align: right" title="Intangible assets"> 328,437</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"> </td> <td style="font-weight: bold"> </td> <td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember_zSxzPk2z1tld" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 201,424</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember_zoTZM1EcGTL4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total">259,602</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember_zza6AFam4jt2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 461,026</td></tr> </table> <p id="xdx_8A6_zTavhIfDrVwc" style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>3.c)</b></span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b><span style="text-decoration: underline">Acquisition of Companhia Estadual de Geração de Energia Elétrica – CEEE-G</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In July 2022, it began the process of participating in the auction held by the State of Rio Grande do Sul, for the sale of <span id="xdx_907_eifrs-full--EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets_iI_pid_dp_c20220731_zhmVRwrXNQtk" title="Percentage of sale">100</span>% of the shares in its possession, <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20220731_zeopSUFheUs7" title="Shares issued">6,381,908</span> equivalent to <span id="xdx_906_eifrs-full--CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets_iI_pid_dp_c20220731_zeAg9cGVTe1h" title="Percentage of equivalent">66.23</span>% of the share capital, of Companhia Estadual de Energia Elétrica - CEEE-G, as part of the CEEE Group’s privatization program, in accordance with State Law 15,298/19, on October 21, 2022, the transaction was completed with payment by the company of the auction winning price.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CEEE-G is the holder of the concession for the exploration of five hydroelectric power plants (HPPs), eight small hydroelectric power plants (SHPs) and two hydroelectric power plants (HPPs) located in the State of Rio Grande do Sul. As part of the Auction, Companhia Estadual de Geração de Energia Elétrica – CEEE-G signed a new Concession Agreement with a 30-year term. In accordance with the guidelines of the aforementioned Auction, the Company's control was transferred as of the settlement of the transaction.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(i) Determination of the purchase price</b></p> <p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below summarizes the price considered for accounting purposes:</p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--EstadualdeGeracaodeEnergiaEletricaMember_zvfbkh6Etsy9" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 6)"> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"><span id="xdx_8B6_zgpL2dY9cnlj" style="display: none">Schedule of determination of purchase price</span></td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 33%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 40%">Comment</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%">BRL thousand</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 12%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left">Assets transferred</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left"><span id="xdx_90E_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zmUx1z6XI4Ef" title="Determination of comment">Payment made at the conclusion of the transaction</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_988_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_fKGkp_zUoaFYAQ27ya" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 928,000</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center">(i)</td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left">Purchase price considered for the business combination</td> <td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_987_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zZRMF778aUP" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 928,000</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F07_zCYtEkhrVOd2" style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"/><td id="xdx_F1B_z9chIcrdPXh1" style="text-align: justify">On October 21, 2022, the transaction was concluded with the payment by the Company of R$<span id="xdx_907_ecustom--TransactionAmount_pn3n3_c20221001__20221021__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zQgzPxI89w25" title="Transaction amount">928,000</span>.</td> </tr></table> <p id="xdx_8AD_zJjsGAQwZXnh" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(ii) Goodwill on acquisition of control </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction did not generate goodwill for expected future profitability, since the fair value of the assets has been fully allocated.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(iii) Fair value of assets and liabilities acquired </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the fair value identification of assets acquired and liabilities assumed, the Company applied the guidelines in IFRS 13 - Fair value measurement. The following table shows the allocation of the fair value at October 1, 2022, calculated based on independent appraisers’ reports.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--EstadualdeGeracaodeEnergiaEletricaMember_zvnt0lqqxcXf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 7)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B2_zVQjjoBW2hle" style="display: none">Schedule of fair value of assets and liabilities assumed</span></td> <td> </td> <td id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zITcj6pWiwie" style="text-align: right"> </td> <td> </td> <td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zqghQuUYT0e5" style="text-align: right"> </td> <td> </td> <td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zdTdXmCt9iW5" style="text-align: right"> </td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 59%">(R$'000)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 12%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 14%"> Fair value adjustments </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 12%"> Total fair value </td></tr> <tr id="xdx_404_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_z0UJGLEJVg6b" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cash and cash equivalents</td> <td> </td> <td style="text-align: right">661,864</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">661,864</td></tr> <tr id="xdx_40A_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zjGaCUDqnbJ8" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Trade receivables</td> <td> </td> <td style="text-align: right"> 51,333</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 51,333</td></tr> <tr id="xdx_408_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zrIWtO3lEdYh" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Inventories</td> <td> </td> <td style="text-align: right"> 2,636</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 2,636</td></tr> <tr id="xdx_40D_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Recoverable taxes </td> <td> </td> <td style="text-align: right"> 5,043</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 5,043</td></tr> <tr id="xdx_407_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zyXgf6mHnDO8" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Other assets </td> <td> </td> <td style="text-align: right">125,516</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">125,516</td></tr> <tr id="xdx_405_ecustom--JudicialDepositsAndGuaranteesAsOfAcquisitionDate_iI_pn3n3_zxLFfvpAIpnh" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Judicial deposits and guarantees</td> <td> </td> <td style="text-align: right"> 59,335</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 59,335</td></tr> <tr id="xdx_405_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3_zDI4WbQ8QEEk" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Investments</td> <td> </td> <td style="text-align: right">312,800</td> <td> </td> <td style="text-align: right"> 359,024</td> <td> </td> <td style="text-align: right">671,824</td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z06Dj0C0MQCj" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"> Property, plant and equipment </td> <td> </td> <td style="text-align: right"> 31,853</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 31,853</td></tr> <tr id="xdx_409_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zKCnOtYZ32t" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Intangíible assets </td> <td> </td> <td style="text-align: right">2,041,196</td> <td> </td> <td style="text-align: right">17,270</td> <td> </td> <td style="text-align: right">2,058,466</td></tr> <tr id="xdx_40B_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left"> Total assets acquired </td> <td> </td> <td style="font-weight: bold; text-align: right">3,291,576</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 376,294</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">3,667,870</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_z7UM4kd8D8Oc" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Trade payables</td> <td> </td> <td style="text-align: right"> 22,928</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 22,928</td></tr> <tr id="xdx_405_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zHxkaz2dOuY3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Taxes payable </td> <td> </td> <td style="text-align: right"> 19,951</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 19,951</td></tr> <tr id="xdx_40D_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zLTwBJEOJhK2" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Salaries and social charges</td> <td> </td> <td style="text-align: right"> 16,343</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 16,343</td></tr> <tr id="xdx_407_ecustom--DeferredTaxesAsOfAcquisitionDate_iI_pn3n3_zPvd4HXY08xe" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Deferred taxes</td> <td> </td> <td style="text-align: right"> (65,560)</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> (65,560)</td></tr> <tr id="xdx_40C_ecustom--JudicialContingenciesAsOfAcquisitionDate_iI_pn3n3_zZdo8Swe2knj" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Judicial contingencies</td> <td> </td> <td style="text-align: right">306,400</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">306,400</td></tr> <tr id="xdx_405_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Other payables </td> <td> </td> <td style="text-align: right">134,380</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">134,380</td></tr> <tr id="xdx_402_ecustom--BonusGrantPayableAsOfAcquisitionDate_iI_pn3n3_zKLzHy4REgm3" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Bonus grant payable</td> <td> </td> <td style="text-align: right">2,024,118</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">2,024,118</td></tr> <tr id="xdx_40C_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_z1fZfhRC1VU5" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"> Total liabilities assumed </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">2,458,560</td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">2,458,560</td></tr> <tr id="xdx_404_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zusdUifxN1y" style="vertical-align: bottom"> <td style="border-bottom: Black 2pt double; font-weight: bold"> Net equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">833,016</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 376,294</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">1,209,310</td></tr> <tr id="xdx_400_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zVgJj7ezUzF7" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 2pt double; font-weight: bold"> Equity acquired (66.23%) </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">551,706</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 376,294</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">928,000</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The subsidiary Companhia Florestal do Brasil S.A. has engaged an independent company to prepare an appraisal report on the tangible and intangible assets (basically concession agreement) and allocation of the excess price paid.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fair value allocation resulted in an adjustment totaling R$<span id="xdx_901_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220928__20221002_z1bBCZqGKfX3" title="Fair value adjustment">376,294</span> distributed among CEEE-G's main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:</p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 17%">Assets acquired </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"> Valuation method </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"> Carrying amounts </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"> Fair value adjustment </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"> Total fair value </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Investments</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zs6ZdOyDHHui" title="Description of basis of valuation of assets available for benefits">Initially evaluated by the FDC - Discounted Cash Flow method for each investment, however, certain stakes are tied to purchase options with third parties at prices predetermined in the auction notice. Therefore, the fair value of these investments was measured considering the lower of the value identified in the FDC and the value of the purchase option</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98A_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_z9YjmRkT6SY8" style="text-align: right" title="Property, plant and equipment"> 312,800</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zE55y97dNtN7" style="text-align: right" title="Property, plant and equipment">359,024</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_z6vbe09Dobuh" style="text-align: right" title="Property, plant and equipment"> 671,824</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Intangible assets</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_903_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssetsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zX3BrOuuG1lh" title="Description of basis of valuation of assets available for benefits">Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation.</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_981_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmoun1tMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zkjj3LI58G9e" style="text-align: right" title="Intangibles assets">2,041,196</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_znJZYnk7lds2" style="text-align: right" title="Intangibles assets"> 17,270</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zDrVDB5pIFU" style="text-align: right" title="Intangibles assets">2,058,466</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"> </td> <td style="font-weight: bold"> </td> <td id="xdx_98C_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zG2EPID27mG1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment">2,353,996</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zuc4uMqM3sT4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment">376,294</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--PropertyPlantAndEquipment2_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EstadualDeGeracaoDeEnergiaEletricaCEEEGMember_zSYv72BuE7aa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment">2,730,290</td></tr> </table> <p id="xdx_8A7_zARpiaACKG16" style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>3.d)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><span style="text-decoration: underline">Acquisition of control of CSN Cimentos Brasil S.A.</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 20pt; text-align: justify">In September 2021, the Company started negotiations for the acquisition of <span id="xdx_905_ecustom--AcquisitionPercentage_pid_dp_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zRLyWKnLwrM3" title="Acquisition percentage">100</span>% of the operations of LafargeHolcim (Brasil) S.A. in Brazil – currently named CSN Cimentos Brasil S.A., which belonged to the Holcim Investment group, L.C.U and Holderfin B.V. The transaction was completed on September 6, 2022 with the payment by CSN Cimentos S.A. of US$<span id="xdx_90E_ecustom--PaymentForAcquisition_pn3n3_c20220901__20220906__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zSwEwty9oKSa" title="Payment for acquisition">960,733</span>, equivalent to R$<span id="xdx_901_ecustom--PaymentForEquivalent_pn3n3_c20220901__20220906__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXAFaeVhiyYd" title="Payment for equivalent">5,013,436</span>.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the completion of the transaction, the Company assumed control of operations that have Cement, Concrete and Aggregate operations, with a production capacity of <span id="xdx_903_eifrs-full--CurrentLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn5n6_c20210930__ifrs-full--BusinessCombinationsAxis__custom--ClinkerMember_zBCNV8ucVlG2" title="Production capacity">6.8</span> million tons of clinker and <span id="xdx_900_eifrs-full--CurrentLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn5n6_c20210930__ifrs-full--BusinessCombinationsAxis__custom--CementMember_zcbyg0M9ouij" title="Production capacity">11.0</span> million tons of cement, which represents approximately <span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zKDWbWZSMBce" title="Percentage of acquisition">12</span>% of all cement production capacity in the country. Present in a large part of the Brazilian territory, operations are distributed in the Southeast (SP, RJ, MG and ES), Northeast (BA, PE, PB and RN) and Midwest (GO) regions.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the acquisition of Cimentos Brasil, the Company aims to expand its Cement production capacity, with the objective of reaching a total capacity of <span id="xdx_90E_eifrs-full--CurrentLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn5n6_c20210930_za1xBVisbYJi" title="Production capacity">16.3</span> million tons of cement per year, expanding its presence in the national territory and becoming one of the three largest cement producers in Brazil.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(i) Determination of the purchase price</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below summarizes the price considered for accounting purposes:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CSNCimentosBrasilSAMember_zjr1klb58r9l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 8)"> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; display: none; font-weight: bold; text-align: center">Schedule of determination of purchase</td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 30%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 42%">Comment</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%">CSN Cimentos Brasil </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left">Assets transferred</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"><span id="xdx_901_ecustom--DeterminationOfComment_pn3n3_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zyzluIIMyyBf" title="Determination of comment">In the transaction, a payment in the amount of US$960,733 was made</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_982_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_fKGkpoA_____ztEGOpGqOXSi" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 5,013,436</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"> (i) </td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left">Purchase price considered for the business combination</td> <td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zCLes2SMx3cc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 5,013,436</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: center"> </td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0E_zKtnRMJLJ2he" style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"/><td id="xdx_F19_z6QTGWUadPA" style="text-align: justify">On the date of its completion, the transaction included (i) the transfer to the sellers of the amount of US$<span id="xdx_907_eifrs-full--AmountsPayableToTransfereeInRespectOfTransferredAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXnrIEiKcCUl" title="Transfer amount">50,000</span> – equivalent to R$<span id="xdx_905_eifrs-full--CashEquivalents_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z5JoA66D9Mxa" title="Equivalent">261,140</span> deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the payment of US$<span id="xdx_90B_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zINxf3Tvenql" title="Payment for acquisition">910,733</span> million – equivalent to R$<span id="xdx_90F_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zSvSe8YKf79e" title="Payment for equivalent">4,752,296</span>. The final price considered in the transaction was US$<span id="xdx_909_ecustom--PaymentForAcquisition_pn3n3_c20210901__20210930_zAnlBhw9jWr3" title="Payment for acquisition">960,733</span> – equivalent to R$<span id="xdx_903_ecustom--PaymentForEquivalent_pn3n3_c20210901__20210930_znlnXbFCa8k8" title="Payment for equivalent">5,013,436</span>.</td> </tr></table> <p id="xdx_8AC_z2psVtcj5tAc" style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: justify"> </p> <p style="font: 9pt/107% Arial, Helvetica, Sans-Serif; margin: 0 0 8pt; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(ii) Goodwill on acquisition of control </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction generated goodwill for expected future profitability of R$646,594, as shown in the table below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CSNCimentosBrasilSAMember_zEYef03g9wb2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 9)"> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"><span id="xdx_8B0_zJMiT4LbAYtl" style="display: none">Schedule of goodwill on acquisition</span></td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 67%">Item</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 16%">CSN Cimentos Brasil S.A.</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"> Purchase price considered </td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_98F_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zopnXDFh2elh" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"> 5,013,436</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"> item (i) </td></tr> <tr> <td dir="ltr" style="vertical-align: middle; text-align: justify"> Fair value of the assets and liabilities acquired </td> <td style="vertical-align: middle; text-align: center"> </td> <td dir="ltr" id="xdx_980_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zo2PnEriBHF" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"> 4,622,604</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> item (iii) </td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify">Goodwill based on expectations for future profitability (note 12)</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td id="xdx_984_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zAc3rF0913Rj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected"> 390,832</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"> </td></tr> </table> <p id="xdx_8A6_zAR7WnYW7Eyl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(iii) Fair value of assets and liabilities acquired</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table shows the allocation of the fair value of assets acquired and liabilities assumed at August 31, 2022, calculated based on independent appraisers’ reports.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zXhXRHHfark6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 10)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8BF_z5aEJjmGhPU4" style="display: none">Schedule of Fair value of assets acquired and liabilities assumed</span></td> <td> </td> <td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z7UR2iKlVtEg" style="text-align: center"> </td> <td> </td> <td id="xdx_491_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zUykBfiGQMR6" style="text-align: center"> </td> <td> </td> <td id="xdx_498_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z6Rp1nIrQTp5" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; font-style: italic"> </td> <td colspan="5" style="text-align: right; font-weight: bold">CSN Cimentos Brasil </td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 54%"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 15%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 13%">Fair value adjustments</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 15%"> Total fair value </td></tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_z6uGR6zLQkOc" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cash and cash equivalents</td> <td> </td> <td style="text-align: right"> 496,445</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">496,445</td></tr> <tr id="xdx_409_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_z9S3JvJKZ4Q3" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Trade receivables</td> <td> </td> <td style="text-align: right"> 141,266</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">141,266</td></tr> <tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zPH9dDwBYjU2" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Inventories</td> <td> </td> <td style="text-align: right"> 272,106</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">272,106</td></tr> <tr id="xdx_401_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zSvy7WwpZARb" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Recoverable taxes </td> <td> </td> <td style="text-align: right"> 229,940</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">229,940</td></tr> <tr id="xdx_406_eifrs-full--DeferredTaxAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z9BYYoGnLoo6" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Deferred taxes</td> <td> </td> <td style="text-align: right"> 982,547</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">982,547</td></tr> <tr id="xdx_40E_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zVApnDgw0Nnb" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Other assets </td> <td> </td> <td style="text-align: right"> 147,565</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">147,565</td></tr> <tr id="xdx_40F_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_z9IeLdYipAC5" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Property, plant and equipment </td> <td> </td> <td style="text-align: right"> 3,185,975</td> <td> </td> <td style="text-align: right"> 402,289</td> <td> </td> <td style="text-align: right">3,588,264</td></tr> <tr id="xdx_40A_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zFJLlHouzsO1" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Intangíible assets </td> <td> </td> <td style="text-align: right"> 7,429</td> <td> </td> <td style="text-align: right"> 173,586</td> <td> </td> <td style="text-align: right">181,015</td></tr> <tr id="xdx_404_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zY4uObDO212k" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left"> Total assets acquired </td> <td> </td> <td style="font-weight: bold; text-align: right"> 5,463,273</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 575,875</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">6,039,148</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zZsyyIfltQef" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Trade payables</td> <td> </td> <td style="text-align: right"> 510,522</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">510,522</td></tr> <tr id="xdx_401_ecustom--LeaseLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zvQJxluw9Tn4" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Lease liabilities</td> <td> </td> <td style="text-align: right">43,978</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 43,978</td></tr> <tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zDoEZfnuHelg" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Taxes payable </td> <td> </td> <td style="text-align: right">50,527</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 50,527</td></tr> <tr id="xdx_404_ecustom--SalariesAndSocialChargesAsOfAcquisitionDate_iI_pn3n3_zLCRgJaxTOhf" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Salaries and social charges</td> <td> </td> <td style="text-align: right">32,324</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> 32,324</td></tr> <tr id="xdx_40E_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zibTtAVwBbTf" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> Other payables </td> <td> </td> <td style="text-align: right"> 139,830</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">139,830</td></tr> <tr id="xdx_404_ecustom--TaxesInInstallmentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zx45Y89K5sw2" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Taxes in installments</td> <td> </td> <td style="text-align: right"> 148,249</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">148,249</td></tr> <tr id="xdx_409_ecustom--LegalContingenciesRecognisedAsOfAcquisitionDate_iI_pn3n3_zzQxq3PX3hOd" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Legal Contingencies</td> <td> </td> <td style="text-align: right"> 491,114</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right">491,114</td></tr> <tr id="xdx_40B_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_z1sVbhuUxmV7" style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"> Total liabilities assumed </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 1,416,544</td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">1,416,544</td></tr> <tr id="xdx_403_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zr3a2tO60qy4" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 2pt double; font-weight: bold"> Net equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 4,046,729</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 575,875</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">4,622,604</td></tr> </table> <p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN Cimentos S.A. has engaged an independent company to prepare an appraisal report on the tangible and intangible assets and allocation of the excess price paid.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fair value allocation resulted in a gain totaling R$<span id="xdx_908_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20220801__20220831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zBi8yy8lahei" title="Fair value adjustment">575,875</span> distributed among CSN Cimentos Brasil’s main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%">Assets acquired </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%"> Valuation method </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"> Carrying amounts </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"> Fair value adjustment </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"> Total fair value </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Property, plant and equipment</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zgU0hmKxswXh" title="Description of basis of valuation of assets available for benefits">Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market.</span> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkk429c9XzO2" style="text-align: right" title="Property, plant and equipment"> 3,185,975</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zm6ZWTN3NUnd" style="text-align: right" title="Property, plant and equipment">402,289</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zDneVSPQTHV6" style="text-align: right" title="Property, plant and equipment"> 3,588,264</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Mining rights</td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_90E_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessMiningRightsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zBWajfraHQf2" title="Description of basis of valuation of assets available for benefits">Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation.</span> </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_983_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zimxgmQeZvac" style="text-align: right" title="Mining rights"> 2,456</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkmb1zYBX1of" style="text-align: right" title="Mining rights">135,216</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--MiningRights_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zn9lt7MQbw3c" style="text-align: right" title="Mining rights"> 137,672</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Trademarks</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_90A_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessTrademarksMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z58YTDbAlpaa" title="Description of basis of valuation of assets available for benefits">The brands were evaluated using the Royalty Relief method, which consists in projecting expected royalty payments and measuring them at present value.</span> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--Trademarks_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z93GatPvWfBc" style="text-align: right" title="Trademarks"> 38,370</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--Trademarks_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zzMCO3MVXWR1" style="text-align: right" title="Trademarks"> 38,370</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Softwares</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_901_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessSoftwaresMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z7f4IqKfob86" title="Description of basis of valuation of assets available for benefits">The Company's software has not been evaluated.</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_981_eifrs-full--ComputerSoftware_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zjyl6dw1YRwj" style="text-align: right" title="Softwares"> 4,973</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--ComputerSoftware_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zHiD0MEGCYU9" style="text-align: right" title="Softwares"> 4,973</td></tr> <tr style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"> </td> <td style="font-weight: bold"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zkmL0TuhPdv7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"> 3,193,404</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z6UuPwjr5Wtk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment">575,875</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zolWTn3uqpel" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Property, plant and equipment"> 3,769,279</td></tr> </table> <p id="xdx_8A9_zcUR9JDqfrLa" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>3.e)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><span style="text-decoration: underline">Acquisition of control of Companhia Energética Chapecó</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On October 7, 2022, CSN Mineração S.A. and CSN Energia completed the acquisition of <span id="xdx_906_ecustom--AcquisitionPercentage_pid_dp_c20221001__20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zxjNfwO6qN5h" title="Acquisition percentage">100</span>% of the shares issued by Companhia Energética Chapecó – CEC with Astra Infraestrutura I Fundo de Investimento em Participação Multiestratégia and BMPI Infra S.A.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Companhia Energética Chapecó holds the concession for the Quebra-Queixo hydroelectric power plant, which has an installed capacity of 120 MW, located on the Chapecó River between the municipalities of Ipuaçú and São Domingos in the state of Santa Catarina, the concession contract was signed in December 2000 effective for 35 years and extended until December 2040, after discussions for renegotiation of the GSF, which took place in October 2021.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(i) Determination of the purchase price</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below summarizes the price considered for accounting purposes:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CompanhiaEnergeticaChapecoMember_zDnvgU420vbi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 11)"> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"><span id="xdx_8B9_zqlief021tN5" style="display: none">Schedule of determination of purchase</span></td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 32%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 41%">Comment</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 13%">BRL thousand</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Assets transferred</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90B_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zUUXYtqPDknd" title="Determination of comment">Payment made upon acquisition</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_989_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_fKGkp_zv5LoKMmmhxd" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 358,634</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center">(i)</td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left">Purchase price considered for the business combination</td> <td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_980_ecustom--PurchasePriceConsideredForBusinessCombination_pid_uShares_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zuSuVJpGV35h" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 358,634</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/107% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0E_zYR3el9yk2hg" style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"/><td id="xdx_F17_zSjZyxsdzjw" style="text-align: justify">On October 7, 2022, the transaction was completed with the payment of R$358,634 by CSN Mineração and CSN Energia.</td> </tr></table> <p id="xdx_8A7_zMD9HXysUsY9" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(ii) Goodwill on acquisition of control</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction did not generate goodwill for expected future profitability, since the fair value of the assets has been fully allocated.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(iii) Fair value of assets and liabilities acquired</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table shows the allocation of the fair value of assets acquired and liabilities assumed, the Company applied the guidelines in IFRS 13 - Fair value measurement. The following table shows the allocation of the fair value of the assets acquired and liabilities assumed on October 7, 2022, calculated based on independent appraisers’ reports.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--CompanhiaEnergeticaChapecoMember_znWEiLMm8bt2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 12)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B9_zKT5IRwkUX68" style="display: none">Schedule of Fair value of assets acquired and liabilities assumed</span></td> <td style="text-align: left"> </td> <td id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_z4T5E98qVGF1" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49E_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zcFPPdPH8Jva" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49D_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zVm9V7Uy9Hz6" style="text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 40%">(R$'000)</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"> Carrying amounts </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"> Fair value adjustment </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%"> Total fair value </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Assets</td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_403_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zEP5dhFs7FEg" style="vertical-align: middle"> <td style="text-align: left">Cash and cash equivalents</td> <td style="text-align: left"> </td> <td style="text-align: right">41,693</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">41,693</td></tr> <tr id="xdx_40B_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zGrAoks4aGki" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Trade receivables</td> <td style="text-align: left"> </td> <td style="text-align: right"> 5,745</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 5,745</td></tr> <tr id="xdx_402_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zW9dYup9Z38h" style="vertical-align: middle"> <td style="text-align: left">Other assets </td> <td style="text-align: left"> </td> <td style="text-align: right"> 246</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 246</td></tr> <tr id="xdx_40C_ecustom--RecoverableTaxesAndContributionsAsOfAcquisitionDate_iI_pn3n3_z78E40h9f4aa" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Recoverable taxes and contributions</td> <td style="text-align: left"> </td> <td style="text-align: right"> 5,420</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 5,420</td></tr> <tr id="xdx_406_eifrs-full--DeferredTaxAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z9tVG4RsQ6c9" style="vertical-align: middle"> <td style="text-align: left">Deferred taxes</td> <td style="text-align: left"> </td> <td style="text-align: right"> 9,521</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 9,521</td></tr> <tr id="xdx_405_ecustom--JudicialDepositsAndGuaranteesAsOfAcquisitionDate_iI_pn3n3_z76QqYaefw9h" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Judicial deposits</td> <td style="text-align: left"> </td> <td style="text-align: right"> 151</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 151</td></tr> <tr id="xdx_406_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zf4KXYE6jqAf" style="vertical-align: middle"> <td style="text-align: left">Property, plant and equipment</td> <td style="text-align: left"> </td> <td style="text-align: right"> 106,695</td> <td style="text-align: right"> </td> <td style="text-align: right"> 195,026</td> <td style="text-align: right"> </td> <td style="text-align: right"> 301,721</td></tr> <tr id="xdx_402_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_z0MLfNPHUWb4" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Intangíible assets </td> <td style="text-align: left"> </td> <td style="text-align: right"> 104,499</td> <td style="text-align: right"> </td> <td style="text-align: right">83,610</td> <td style="text-align: right"> </td> <td style="text-align: right"> 188,109</td></tr> <tr id="xdx_408_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_zctUBU3dYmUh" style="vertical-align: middle"> <td style="font-weight: bold; text-align: left"> Total assets acquired </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> 273,970</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 278,636</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 552,606</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Liabilities</td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zTELvZhaKKga" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Trade payables</td> <td style="text-align: left"> </td> <td style="text-align: right"> 157</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 157</td></tr> <tr id="xdx_402_ecustom--LaborObligationsAsOfAcquisitionDate_iI_pn3n3_zRZ1hxmjGz9a" style="vertical-align: middle"> <td style="text-align: left">Labor obligations</td> <td style="text-align: left"> </td> <td style="text-align: right"> 364</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 364</td></tr> <tr id="xdx_40E_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zM5Zc9dYAIN4" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Taxes payable</td> <td style="text-align: left"> </td> <td style="text-align: right"> 1,945</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,945</td></tr> <tr id="xdx_400_ecustom--ConcessionPayableAsOfAcquisitionDate_iI_pn3n3_zjYgYvviJeP2" style="vertical-align: middle"> <td style="text-align: left">Concession payable</td> <td style="text-align: left"> </td> <td style="text-align: right">12,281</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">12,281</td></tr> <tr id="xdx_407_ecustom--OtherAccountsAsOfAcquisitionDate_iI_pn3n3_zdoDjqCaVc12" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Other accounts</td> <td style="text-align: left"> </td> <td style="text-align: right"> 1,567</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,567</td></tr> <tr id="xdx_408_ecustom--AdvancesFromCustomersAsOfAcquisitionDate_iI_pn3n3_zej823zw4HYf" style="vertical-align: middle"> <td style="text-align: left">Advances from customer</td> <td style="text-align: left"> </td> <td style="text-align: right"> 100,012</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 100,012</td></tr> <tr id="xdx_409_ecustom--ConcessionPayableAsOfAcquisitionDate1_iI_pn3n3_zjSSN2TwQjm4" style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: left">Concession payable</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right">77,646</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right">77,646</td></tr> <tr id="xdx_404_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zn85sxLbc4Bj" style="vertical-align: middle"> <td style="font-weight: bold; text-align: left"> Total liabilities assumed </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> 193,972</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 193,972</td></tr> <tr id="xdx_404_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zWPNj1ZaU3d1" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> Total equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">79,998</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 278,636</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 358,634</td></tr> </table> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN Mineração has engaged an independent company to prepare an appraisal report on the tangible and intangible assets (basically concession and energy sales agreements) and allocation of the excess price paid.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fair value allocation resulted in a gai totaling R$<span id="xdx_909_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20221001__20221007__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zQp9hmemZcf2" title="Fair value adjustment">278,636</span>, distributed among Company's main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%">Assets acquired </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 51%"> Valuation method </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%"> Carrying amounts </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"> Fair value adjustment </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"> Total fair value </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Property, plant and equipment</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_90A_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_z2kVwWD5x7ic" title="Description of basis of valuation of assets available for benefits">The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by buildings, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 11</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98D_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zp2XNWlFOYA1" style="text-align: right" title="Property, plant and equipment"> 106,695</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zVv8zxiIPf47" style="text-align: right" title="Property, plant and equipment">195,026</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--OtherPropertyPlantAndEquipments_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zURiZd8Fc2H4" style="text-align: right" title="Property, plant and equipment"> 301,721</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Intangible assets</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_907_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--IntangibleAssets1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zWkk9tamVJah" title="Description of basis of valuation of assets available for benefits">Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as from the base date stipulated in the evaluation and Incremental Cash Flow, where the economic gain generated by the spread between the contract value and the spot value of energy was the basis of a free cash flow.</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_984_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmount1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zjBBb0tK2xMk" style="text-align: right" title="Intangible assets"> 104,499</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustments2Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zHDmCVnC2l3f" style="text-align: right" title="Intangible assets"> 83,610</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--IntangiblesAssets_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValue2Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zB3BhpblTJFi" style="text-align: right" title="Intangible assets"> 188,109</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"> </td> <td style="font-weight: bold"> </td> <td id="xdx_982_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--CarryingAmountOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zcrrfERbVpmi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 211,194</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zx63vmA7SlLd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total">278,636</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueOneMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEnergeticaChapecoMember_zZn5PJeD2ey4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 489,830</td></tr> </table> <p id="xdx_8A2_zyRHRbVf5PJl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>3.f)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><span style="text-decoration: underline">Acquisition of control of the companies Elizabeth Cimentos and Elizabeth Mineração</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 31, 2021, CSN Cimentos acquired <span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_z0CjfdDxuEK4" title="Percentage of acquisition">99.97</span>% of the total capital stock of Elizabeth Mineração and <span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_z49A1E3KQZC6" title="Percentage of acquisition">99.99</span>% of the shares of Elizabeth Cimentos, with <span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_z1ErJ8gw9mkh" title="Percentage of acquisition">88.746</span>% of direct equity interest and <span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaMember_zfqu4jlQZVL3" title="Percentage of acquisition">11.254</span>% of indirect equity interest (through Elizabeth Mineração). The assets acquired are located in the northeast region of Brazil. Upon completion of the transaction, CSN Cimentos expects relevant operational, logistical, management and commercial synergies, a better product mix and expansion of its customer base.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>a) Determination of the purchase price</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below summarizes the price considered for accounting purposes:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfDeterminationOfThePurchasePriceTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zU3gDPEvLKw3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 13)"> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"><span id="xdx_8B3_z3I0lViImhDi" style="display: none">Schedule of determination of purchase</span></td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 26%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 39%">Comment</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%">Elizabeth Cimentos </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%">Elizabeth Mineração </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Reference</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: left">Assets transferred</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"><span id="xdx_90E_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zltmGaL02c1l" title="Determination of comment">A payment in the amount of R$201 milion is being carried out in the transaction.</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_98E_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGkp_zWzC7YHrX5Vj" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination">77,768</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_98A_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferredMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_fKGkp_zAVko4l25a4d" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 123,947</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center">(i)</td></tr> <tr> <td style="vertical-align: middle; text-align: left">Assets transferred</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: justify"><span id="xdx_90F_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zH2ogBBwCD9h" title="Determination of comment">Refers to financial adjustment of working capital and debt</span>.</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_980_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGkp_zmv5YeEHZjG8" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> (3,914)</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_98A_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--AssetsTransferred1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_fKGkp_z96ReKbqzQWb" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> (5,116)</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center">(i)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Equity interests issued</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: justify"><span id="xdx_900_ecustom--DeterminationOfComment_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zh5oy7OEgZXd" title="Determination of comment">Shares issued by Elizabeth Cimentos and acquired by CSN Cimentos.</span></td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_983_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--EquityInterestsIssuedMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_fKGlpKQ_____zLuvGrIpo7sb" style="vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 526,037</td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: center">(ii)</td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: left">Purchase price considered for the business combination</td> <td style="border-bottom: Black 2pt double; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_986_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zrf77QC0wLAc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 599,891</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_98D_ecustom--PurchasePriceConsideredForBusinessCombination_pid_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zcwqSUcmm3zb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Purchase price considered for the business combination"> 118,831</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; vertical-align: middle; text-align: justify"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17pt"><span id="xdx_F01_zLX5dW26rYhh" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F13_zHKo1OjEPif3" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">The transaction included payments by CSN Cimentos of R$77,768 and R$123,947 on August 31, 2021, and an adjustment in the amount of R$3,914 and R$5,116, received in December 2021 related to working capital adjustment provided for in the sale agreement.</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17pt"><span id="xdx_F0B_znK40YuFNWg5" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">(ii)</span></td><td style="text-align: justify"><span id="xdx_F1A_z6TA5E3Jhd75" style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">In August 2021, Elizabeth Cimentos performed a primary issuance of 2,382,758,512 new common shares, nominative and with no par value, which were subscribed and paid in by CSN Cimentos.</span></td></tr></table> <p id="xdx_8A7_zlArfcaKnJcg" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 7.1pt; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>b) Goodwill on acquisition of control of Elizabeth Cimentos and Elizabeth Mineração </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transaction generated goodwill for expected future profitability of R$<span id="xdx_908_ecustom--GoodwillExpectedFutureProfitability_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zwSTILe6qK6h" title="Goodwill expected future profitability">83,266</span>, as shown in the table below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfGoodwillOnAcquisitionToControlOfElizabethTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zUZd38SWD6wc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 14)"> <tr> <td dir="ltr" style="vertical-align: middle; text-align: left"><span id="xdx_8BE_zN0loXN8bmXk" style="display: none">Schedule of goodwill on acquisition</span></td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td dir="ltr" style="vertical-align: middle; text-align: right"> </td> <td dir="ltr" style="vertical-align: middle; text-align: justify"> </td> <td dir="ltr" style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 50%">Item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 15%">Reference</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 14%">Elizabeth Cimentos </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%">Elizabeth Mineração </td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: justify"> Purchase price considered </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: center"> item (i) and (ii) </td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_982_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zA4JOcNt9518" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"> 599,891</td> <td style="vertical-align: middle; text-align: justify"> </td> <td id="xdx_989_ecustom--PurchasePriceConsidered1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zlWNIGOmKdod" style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right" title="Purchase price considered"> 118,831</td></tr> <tr> <td dir="ltr" style="vertical-align: middle; text-align: left"> Fair value of the assets and liabilities acquired </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td dir="ltr" id="xdx_98B_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zVjoif3VXLr7" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"> 516,625</td> <td dir="ltr" style="vertical-align: middle; text-align: justify"> </td> <td dir="ltr" id="xdx_983_ecustom--FairValueOfAssetsAndLiabilitiesAcquired1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zMgMomobY8se" style="vertical-align: middle; text-align: right" title="Fair value of the assets and liabilities acquired"> 118,831</td></tr> <tr style="background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"> Goodwill for future profitability expected </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td id="xdx_982_ecustom--GoodwillForFutureProfitabilityExpected1_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zHrIEKdaz3zf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Goodwill for future profitability expected">83,266</td> <td style="font-weight: bold; vertical-align: middle; text-align: justify"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: justify"> -</td></tr> </table> <p id="xdx_8AD_zmH9tIJevhK3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On the acquisition of Elizabeth Mineração, the price paid was fully allocated to the assets acquired, not generating goodwill for expected future profitability.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>(i) Fair value of assets and liabilities acquired </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table shows the allocation of the fair value of assets acquired and liabilities assumed at August 31, 2021, considering the direct and indirect interests, calculated based on independent appraisers’ reports.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z5MWJFPRrFnj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 15)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8BF_zcBVZsvRhdNc" style="display: none">Schedule of Fair value of assets acquired and liabilities assumed</span></td> <td> </td> <td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zI2PufNgexs6" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49F_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zFONX8J8Pcy8" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_494_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zHxTtBgi7A23" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_493_20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zYvtttHO7IX9" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_495_20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zXXgpmYKaf8i" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49B_20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethMineracaoMember_zTZJxegPzzHh" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; font-style: italic"> </td> <td colspan="5" style="text-align: right; font-weight: bold">Elizabeth Cimentos </td> <td style="font-weight: bold; font-style: italic"> </td> <td colspan="5" style="text-align: right; font-weight: bold">Elizabeth Mineração </td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 39%"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 11%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 10%">Fair value adjustments</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> Total fair value </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> Carrying amounts </td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%">Fair value adjustments</td> <td style="border-top: Black 0.5pt solid; vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%"> Total fair value </td></tr> <tr id="xdx_405_eifrs-full--CashAndCashEquivalentsRecognisedAsOfAcquisitionDate_iI_pn3n3_zLNLqxCqvTh4" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Cash and cash equivalents</td> <td> </td> <td style="text-align: right"> 52,571</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 52,571</td> <td style="text-align: right"> </td> <td style="text-align: right">2,197</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 2,197</td></tr> <tr id="xdx_40A_ecustom--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate1_iI_pn3n3_zA5MrPqryGI1" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Trade receivables </td> <td> </td> <td style="text-align: right"> 27,571</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 27,571</td> <td style="text-align: right"> </td> <td style="text-align: right">1,027</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,027</td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Receivables from related parties</td> <td> </td> <td style="text-align: right"> 96,374</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 96,374</td> <td style="text-align: right"> </td> <td style="text-align: right">9,035</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 9,035</td></tr> <tr id="xdx_409_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn3n3_zrUtx9Hel6P4" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Inventories</td> <td> </td> <td style="text-align: right"> 44,157</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 44,157</td> <td style="text-align: right"> </td> <td style="text-align: right">1,017</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,017</td></tr> <tr id="xdx_401_ecustom--RecoverableTaxesAsOfAcquisitionDate_iI_pn3n3_zfvsDGqMoWo9" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Recoverable taxes </td> <td> </td> <td style="text-align: right"> 18,616</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 18,616</td> <td style="text-align: right"> </td> <td style="text-align: right">931</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 931</td></tr> <tr id="xdx_404_ecustom--ShorttermInvestmentsAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Short-term investments</td> <td> </td> <td style="text-align: right"> 14,689</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 14,689</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_406_ecustom--OtherAssetsAsOfAcquisitionDate_iI_pn3n3_zn3pwFoeDIL7" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Other assets </td> <td> </td> <td style="text-align: right"> 17,733</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 17,733</td> <td style="text-align: right"> </td> <td style="text-align: right">673</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 673</td></tr> <tr id="xdx_407_ecustom--InvestmentAsOfAcquisitionDate_iI_pn3n3_z9Moi6qg4qL5" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Investment</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 40,653</td> <td style="text-align: right"> </td> <td style="text-align: right">24,845</td> <td style="text-align: right"> </td> <td style="text-align: right"> 65,498</td></tr> <tr id="xdx_401_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iI_pn3n3_zLJg5BaCo3c3" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Property, plant and equipment </td> <td> </td> <td style="text-align: right"> 373,574</td> <td style="text-align: right"> </td> <td style="text-align: right"> 161,367</td> <td style="text-align: right"> </td> <td style="text-align: right">534,941</td> <td style="text-align: right"> </td> <td style="text-align: right"> 15,092</td> <td style="text-align: right"> </td> <td style="text-align: right">77,089</td> <td style="text-align: right"> </td> <td style="text-align: right"> 92,181</td></tr> <tr id="xdx_403_ecustom--IntangibleAssetsAsOfAcquisitionDate_iI_pn3n3_zooF4fYqvzyl" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Intangíible assets </td> <td> </td> <td style="text-align: right"> 798</td> <td style="text-align: right"> </td> <td style="text-align: right"> 59,456</td> <td style="text-align: right"> </td> <td style="text-align: right"> 60,254</td> <td style="text-align: right"> </td> <td style="text-align: right">500</td> <td style="text-align: right"> </td> <td style="text-align: right"> 269,385</td> <td style="text-align: right"> </td> <td style="text-align: right"> 269,885</td></tr> <tr id="xdx_403_eifrs-full--CurrentAssetsRecognisedAsOfAcquisitionDate_iI_pn3n3_z3vXeny7pjb6" style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left"> Total assets acquired </td> <td> </td> <td style="font-weight: bold; text-align: right"> 646,083</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 220,823</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">866,906</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 71,125</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 371,319</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 442,444</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_409_eifrs-full--BorrowingsRecognisedAsOfAcquisitionDate_iI_pn3n3_z4z0WbiGmzvc" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Borrowings and financing </td> <td> </td> <td style="text-align: right"> 198,778</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right">198,778</td> <td style="text-align: right"> </td> <td style="text-align: right">182,402</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 182,402</td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_pn3n3_zQYnSr3bjfH9" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Trade payables</td> <td> </td> <td style="text-align: right"> 22,735</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 22,735</td> <td style="text-align: right"> </td> <td style="text-align: right">446</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 446</td></tr> <tr id="xdx_40B_ecustom--TaxesPayableAsOfAcquisitionDate_iI_pn3n3_zdIgwhgWcxq1" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Taxes payable </td> <td> </td> <td style="text-align: right"> 19,202</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 19,202</td> <td style="text-align: right"> </td> <td style="text-align: right"> 37,158</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 37,158</td></tr> <tr id="xdx_40C_ecustom--DebitsWithRelatedPartiesAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Debits with related parties </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 96,350</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 96,350</td></tr> <tr id="xdx_40F_ecustom--OtherPayablesAsOfAcquisitionDate_iI_pn3n3_zz1k3b3qy0Bf" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Other payables </td> <td> </td> <td style="text-align: right"> 44,052</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> 44,052</td> <td style="text-align: right"> </td> <td style="text-align: right">7,257</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 7,257</td></tr> <tr id="xdx_403_eifrs-full--ContractLiabilitiesRecognisedAsOfAcquisitionDate_iI_pn3n3_zqnN89iiaQK8" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"> Total liabilities assumed </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 284,767</td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"/> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">284,767</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">323,613</td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 323,613</td></tr> <tr id="xdx_402_ecustom--NetEquityAcquiredAsOfAcquisitionDate_iI_pn3n3_zA7KVI6ocAA8" style="vertical-align: bottom"> <td style="border-bottom: Black 2pt double; font-weight: bold"> Net equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 361,316</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 220,823</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">582,139</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (252,488)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 371,319</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 118,831</td></tr> <tr id="xdx_40B_ecustom--IndirectInvestimentAsOfAcquisitionDate_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Indirect investiment</td> <td> </td> <td style="text-align: right">(40,663)</td> <td style="text-align: right"> </td> <td style="text-align: right">(24,851)</td> <td style="text-align: right"> </td> <td style="text-align: right">(65,514)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_40C_ecustom--NetEquityAcquiredAsOfAcquisitionDateOne_iI_pn3n3_zpb0mYE2ru58" style="vertical-align: bottom"> <td style="border-bottom: Black 2pt double; font-weight: bold"> Net equity acquired </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 320,653</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 195,972</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right">516,625</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (252,488)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 371,319</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 118,831</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fair value allocation resulted in an adjustment totaling R$<span id="xdx_909_eifrs-full--AdjustmentsForFairValueGainsLosses_pn3n3_c20210801__20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z4oPQHrc0hOa" title="Fair value adjustment">567,297</span>, distributed among the main assets of Elizabeth Cimentos and Elizabeth Mineração. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 18%">Assets acquired </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 52%"> Valuation method </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"> Carrying amounts </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%"> Fair value adjustment </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%"> Total fair value </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Property, plant and equipment</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_908_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessPropertyPlantAndEquipment1Member__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zzsdw6an2oa8" title="Description of basis of valuation of assets available for benefits">Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market.</span> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zTNWNguqbT0i" style="text-align: right" title="Property, plant and equipment"> 388,666</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zS4OTscgnFT2" style="text-align: right" title="Property, plant and equipment">238,456</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zuGXweBfyvji" style="text-align: right" title="Property, plant and equipment"> 627,122</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Mining rights</td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_902_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessMiningRightsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z7reVmfDOlji" title="Description of basis of valuation of assets available for benefits">Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation.</span> </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_984_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zwrdj89LnOjl" style="text-align: right" title="Mining rights"> 500</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zPgqnXXI7X2f" style="text-align: right" title="Mining rights">269,385</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherPropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zTSLpJrvYxm6" style="text-align: right" title="Mining rights"> 269,885</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Licenses</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: justify"><span id="xdx_903_eifrs-full--DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits_c20220101__20221231__ifrs-full--BusinessCombinationsAxis__custom--BusinessLicensesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z0Vp6mvXkyZ9" title="Description of basis of valuation of assets available for benefits">Valued using the WITH / WITHOUT method, which estimates the intangible value by the difference between discounted cash flow models with and without the asset.</span> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98A_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_ziKj4Y92PEZk" style="text-align: right" title="Licenses"> 798</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zZSrucbmSRB6" style="text-align: right" title="Licenses"> 59,456</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--Licenses_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zczpeZrzUBok" style="text-align: right" title="Licenses"> 60,254</td></tr> <tr style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: justify"> </td> <td style="font-weight: bold"> </td> <td id="xdx_986_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__ifrs-full--CarryingAmountMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_z0p1nwvGsUK1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 389,964</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--FairValueAdjustmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zUioXPdPsDSi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total">567,297</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalAssetsAquired_iI_pn3n3_c20221231__ifrs-full--BusinessCombinationsAxis__custom--TotalFairValueMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zIOQcOa00Nz2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 957,261</td></tr> </table> <p id="xdx_8AC_z0O7yTniVK8d" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN Cimentos has engaged an independent company to prepare an appraisal report on the tangible and intangible assets and allocation of the excess price paid. After the conclusion of the appraisal report, the Company reclassified the amount of R$<span id="xdx_908_ecustom--ReclassifiedGoodwillFairValue_iI_pn3n3_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosAndElizabethMineracaoMember_zljqEqyV8zRl" title="Reclassified goodwill fair value">27,667</span> from goodwill to fair value the licenses and mining rights.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Business combination</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The acquisition method is used to account for each business combination conducted by the Company. The consideration transferred for acquiring a subsidiary is the fair value of the assets transferred, liabilities incurred, and equity instruments issued by the Company. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement, where applicable. Acquisition-related costs are recognized in profit or loss for the year, as incurred. Identifiable assets acquired and liabilities assumed in a business combination are initially measured at their fair values at the acquisition date.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with IFRS 3, the purchase price is determined by the sum of the assets transferred, liabilities incurred, equity interests issued, non-controlling interest and the fair value of any interest held prior to the transaction.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with IFRS 3, the acquirer must recognize goodwill for expected future profitability on the acquisition date, measured by the amount by which the purchase price exceeds the fair value of the assets and liabilities acquired (purchase price allocation). The goodwill for expected future profitability is recorded in intangible assets and, since it does not have a defined useful life, it is not amortized and the Company is required to perform impairment testing, in accordance to the requirements in IAS 36.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has up to 12 months to adjust the measurement of the amounts due to events not considered.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> | |
| CY2022 | sid |
Capital Increase
CapitalIncrease
|
263000 | brl |
| CY2022 | sid |
Issuance Of Common Shares
IssuanceOfCommonShares
|
571251 | shares |
| CY2022 | ifrs-full |
Disclosure Of Fair Value Measurement Of Equity Explanatory
DisclosureOfFairValueMeasurementOfEquityExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfFairValueMeasurementOfEquityExplanatory_pn3n3_zyeadMD7l4E2" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BUSINESS COMBINATION (Details 1)"> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify"><span id="xdx_8B3_z4DNBaNsRgvc" style="display: none">Schedule of fair value measurement</span></td> <td dir="ltr" style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: justify; width: 76%">Equity value - Metalgráfica</td> <td dir="ltr" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 24%"> date base - 03/31/2022 </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td dir="ltr" style="text-align: justify">Discounted Cash Flow</td> <td dir="ltr" id="xdx_98D_ecustom--DiscountedCashFlow_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_z9UZMrZfV95f" style="text-align: right" title="Discounted Cash Flow"> 59,353</td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify">Discounted residual value</td> <td dir="ltr" id="xdx_984_ecustom--DiscountedResidualValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zpZppYMsfXn4" style="text-align: right" title="Discounted residual value"> 33,973</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td dir="ltr" style="text-align: justify">Enterprise value</td> <td dir="ltr" id="xdx_986_ecustom--EnterpriseValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zDgmwYaMUu2j" style="text-align: right" title="Enterprise value"> 93,326</td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify">Indebtdness net</td> <td dir="ltr" id="xdx_98F_ecustom--IndebtdnessNet_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zMdDLNbUJKVc" style="text-align: right" title="Indebtdness net"> (109,133)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td dir="ltr" style="text-align: justify">Non-operating assets/liabilities</td> <td dir="ltr" id="xdx_984_ecustom--NonoperatingAssetsliabilities_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zT7MkTUnlPnk" style="text-align: right" title="Non-operating assets/liabilities"> 16,070</td></tr> <tr style="vertical-align: middle"> <td dir="ltr" style="text-align: justify">Equity value</td> <td dir="ltr" id="xdx_987_ecustom--EquityValue_iI_pid_c20220331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MetalgraficaLguacuS.AMember_zzFE8n2vy5Ah" style="text-align: right" title="Equity value">263</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">b) Metalgráfica's Board of Directors approved on September 6, 2022 the capital increase in the amount of R$ <span id="xdx_909_ecustom--CapitalIncrease_pn3n3_c20220901__20220906_zhKC52yqJ0if" title="Capital increase">133,100</span> through the issue of <span id="xdx_90F_ecustom--IssuanceOfCommonShares_pid_c20220901__20220906_z9TUBji2hgW2" title="Issuance of common shares">122,110,092</span> shares subscribed by Prada.</p> | |
| CY2022Q3 | sid |
Capital Increase
CapitalIncrease
|
133100000 | brl |
| CY2022Q3 | sid |
Issuance Of Common Shares
IssuanceOfCommonShares
|
122110092 | shares |
| CY2021 | sid |
Financial Investment Non Current
FinancialInvestmentNonCurrent
|
147671000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Trade And Other Receivables Explanatory
DisclosureOfTradeAndOtherReceivablesExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zcw50Xn4eVrj" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-size: 9pt"><b>6.</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt"><span id="xdx_820_zIMzNuMw42wj">TRADE RECEIVABLES</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfTradeReceivablesTableTextBlock_pn3n3_zrULcG1NEKkb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8BB_zNqhpN0lYIlh" style="display: none">Schedule of trade receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 61%"> </td> <td style="font-weight: bold; text-align: left; width: 19%"> </td> <td style="font-weight: bold; text-align: left; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 19%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Trade receivables</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Third parties</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Domestic market</td> <td id="xdx_986_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--CountryOfDomicileMember_pn3n3" style="text-align: right" title="Trade receivable, before allowance for doubtful debts">1,636,804</td> <td> </td> <td id="xdx_985_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--CountryOfDomicileMember_zlEMfSmsQiC5" style="text-align: right" title="Trade receivable, before allowance for doubtful debts">1,218,179</td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 30px; text-align: left">Foreign market</td> <td id="xdx_98E_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--ForeignCountriesMember_pn3n3" style="text-align: right" title="Trade receivable, before allowance for doubtful debts">1,720,056</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--GeographicalAreasAxis__ifrs-full--ForeignCountriesMember_zA28MYpqioYg" style="text-align: right" title="Trade receivable, before allowance for doubtful debts">1,472,190</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left"> </td> <td id="xdx_983_ecustom--GrossTradeReceivable_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Trade receivable, before allowance for doubtful debts">3,356,860</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--GrossTradeReceivable_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zkPho4J1Rdw9" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Trade receivable, before allowance for doubtful debts">2,690,369</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Estimated losses on doubtful debts</td> <td id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Allowance for doubtful debts">(232,830)</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zBLhNN4Oegf2" style="border-bottom: Black 0.5pt solid; text-align: right" title="Allowance for doubtful debts">(236,927)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td id="xdx_986_ecustom--TradeReceivableAfterAllowanceForDoubtfulDebts_c20221231_pn3n3" style="font-weight: bold; text-align: right" title="Trade receivable, after allowance for doubtful debts">3,124,030</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--TradeReceivableAfterAllowanceForDoubtfulDebts_iI_pn3n3_c20211231_zLeGfvgVXF0c" style="font-weight: bold; text-align: right" title="Trade receivable, after allowance for doubtful debts">2,453,442</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Related parties (note 22 b)</td> <td id="xdx_98C_eifrs-full--TradeReceivables_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RelatedPartieMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Trade receivables"> 109,134</td> <td> </td> <td id="xdx_98B_eifrs-full--TradeReceivables_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RelatedPartieMember_z1UxKMNfRvl7" style="border-bottom: Black 0.5pt solid; text-align: right" title="Trade receivables">144,396</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td id="xdx_98A_eifrs-full--TradeReceivables_c20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Trade receivables">3,233,164</td> <td> </td> <td id="xdx_98E_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_za9JHg9hssc3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Trade receivables">2,597,838</td></tr> </table> <p id="xdx_8AD_ztMYPr372YK7" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The composition of the gross balance of accounts receivable from third party consumers is shown as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfGrossTradeReceivablesFromThirdPartiesTableTextBlock_pn3n3_z5n53yEvmogl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"> <tr> <td style="vertical-align: middle"><span id="xdx_8BD_z4KRE29KujKk" style="display: none">Schedule of gross trade receivables from third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 54%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; width: 22%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 22%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Current</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"> 2,934,057</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98C_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zveWolrP5fUa" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"> 2,255,200</td></tr> <tr> <td style="vertical-align: middle">Past-due up to 30 days</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"> 163,959</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zXktPrgyRc06" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"> 164,019</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Past-due up to 180 days</td> <td style="vertical-align: middle"> </td> <td id="xdx_988_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable">54,452</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zr6pqtUeH2d8" style="vertical-align: bottom; text-align: right" title="Gross trade receivable">67,822</td></tr> <tr> <td style="vertical-align: middle; text-align: left">Past-due over 180 days</td> <td style="vertical-align: middle"> </td> <td id="xdx_982_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"> 204,392</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zqsRU8tlIoK" style="vertical-align: bottom; text-align: right" title="Gross trade receivable"> 203,328</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td> </td> <td id="xdx_987_ecustom--GrossTradeReceivable1_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Gross trade receivable"> 3,356,860</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--GrossTradeReceivable1_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zBm521HKPoSb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Gross trade receivable"> 2,690,369</td></tr> </table> <p id="xdx_8AB_zQtyeYjZ9hqb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The changes in expected credit losses are as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfChangesInAllowanceForDoubtfulDebtsTableTextBlock_pn3n3_zgKgJEaPgjU5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 2)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B8_zRbJufnsKcoh" style="display: none">Schedule of allowance for doubtful debts</span></td> <td style="background-color: white"> </td> <td id="xdx_494_20220101__20221231_z9UpwpkO8q81" style="text-align: center; background-color: white"> </td> <td style="text-align: right; background-color: white"> </td> <td id="xdx_49C_20210101__20211231_zIE5QNzuCzR" style="text-align: center; background-color: white"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 64%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; width: 17%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 17%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr id="xdx_402_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iS_zJfkDzvQAhPe" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Opening balance</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">(236,927)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">(228,348)</td></tr> <tr id="xdx_401_ecustom--ExpectedAllowanceAccountForCreditLossesOfFinancialAssets_z2yqtSQsdYF8" style="vertical-align: middle"> <td style="text-align: left">(Loss)/Reversal estimated</td> <td style="background-color: white"> </td> <td style="text-align: right; background-color: white"> (87)</td> <td style="text-align: right; background-color: white"> </td> <td style="text-align: right; background-color: white"> 1,755</td></tr> <tr id="xdx_407_eifrs-full--ReversalAllowanceAccountForCreditLossesOfFinancialAssets_z6jNbtIYS448" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Recovery and write-offs of receivables </td> <td> </td> <td style="text-align: right">13,197</td> <td style="text-align: right"> </td> <td style="text-align: right"> 6,287</td></tr> <tr id="xdx_40C_ecustom--ConsolidationInAcquisitionOfCompanies_zvQU6ca0vMCk" style="vertical-align: middle"> <td style="text-align: left">Consolidation in the acquisition of companies</td> <td> </td> <td style="text-align: right"> (9,013)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (16,621)</td></tr> <tr id="xdx_40E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iE_z7iLiAuz85K5" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Closing balance</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">(232,830)</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">(236,927)</td></tr> </table> <p id="xdx_8AE_z7wYvWBCzSsb" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Accounts receivable are initially recognized by the transaction price, provided they do not contain financing components, and subsequently measured at amortized cost. When applicable, it is adjusted to present value including the respective taxes and ancillary expenses, and customer credits, in foreign currency, are restated at the exchange rate on the date of the financial statements.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company measures credit losses annually expected for the instrument, where it considers all possible loss events over the lifetime of its receivables, using a loss rate matrix by maturity range adopted by the Company, from the initial moment (recognition) of the asset. This model considers the customer’s history, default rate, financial situation and the position of its legal advisors to estimate expected credit losses.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company performs operations relating to assignment of receivables without co-obligation in which, after the assignment of trade notes/bills from the customer and receipt of funds arising from the closing of each operation, CSN settles the accounts receivable and relieves itself entirely of the operation’s credit risk.</p> | |
| CY2022Q4 | ifrs-full |
Inventories
Inventories
|
11289229000 | brl |
| CY2021Q4 | ifrs-full |
Inventories
Inventories
|
10943835000 | brl |
| CY2022Q4 | sid |
Noncurrent Inventorie
NoncurrentInventorie
|
1045665000 | brl |
| CY2021Q4 | sid |
Noncurrent Inventorie
NoncurrentInventorie
|
656193000 | brl |
| CY2022Q3 | sid |
Capital Increase
CapitalIncrease
|
133100000 | brl |
| CY2022 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
72184000 | brl |
| CY2022Q2 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
259602000 | brl |
| CY2022Q3 | ifrs-full |
Effective Interest Rate Of Financial Assets Reclassified Out Of Availableforsale Financial Assets
EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets
|
1 | pure |
| CY2022Q3 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
6381908 | shares |
| CY2022Q3 | ifrs-full |
Cash And Cash Equivalents Percentage Contributed To Fair Value Of Plan Assets
CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets
|
0.6623 | pure |
| CY2022Q4 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
376294000 | brl |
| CY2021Q3 | ifrs-full |
Current Liabilities Recognised As Of Acquisition Date
CurrentLiabilitiesRecognisedAsOfAcquisitionDate
|
16300000 | brl |
| CY2021Q3 | sid |
Payment For Acquisition
PaymentForAcquisition
|
960733000 | brl |
| CY2021Q3 | sid |
Payment For Equivalent
PaymentForEquivalent
|
5013436000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Cash And Cash Equivalents Explanatory
DisclosureOfCashAndCashEquivalentsExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfCashAndCashEquivalentsExplanatory_zozvjJjtYcn3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>4.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_823_z57zse0kvNn8">CASH AND CASH EQUIVALENTS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_883_ecustom--SummaryOfCashAndCashEquivalentsTableTextBlock_pn3n3_z6LkRJrZhEck" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CASH AND CASH EQUIVALENTS (Details)"> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left"><span id="xdx_8BF_zyUahJa2Nd6l" style="display: none">Schedule of cash and cash equivalents</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="background-color: white; width: 59%"> </td> <td style="font-weight: bold; width: 20%"> </td> <td style="font-weight: bold; background-color: white; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 20%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Cash and banks</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">In Brazil</td> <td id="xdx_98D_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--BRMember_zFV7kGlmNuee" style="text-align: right" title="Cash and banks"> 85,120</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--BalancesWithBanks_c20211231__ifrs-full--GeographicalAreasAxis__custom--BRMember_pn3n3" style="text-align: right" title="Cash and banks"> 68,638</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Abroad</td> <td id="xdx_981_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_zLTd91FbB151" style="text-align: right" title="Cash and banks">6,310,338</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--BalancesWithBanks_c20211231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_pn3n3" style="text-align: right" title="Cash and banks"> 10,007,399</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left"> </td> <td id="xdx_984_eifrs-full--BalancesWithBanks_iI_pn3n3_c20221231_zI6U7rJzKUD4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cash and banks">6,395,458</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--BalancesWithBanks_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cash and banks"> 10,076,037</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; font-weight: bold; text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Investments</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">In Brazil</td> <td id="xdx_981_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--BRMember_zjnZE6lzjKac" style="text-align: right" title="Total short-term investments">5,110,749</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231__ifrs-full--GeographicalAreasAxis__custom--BRMember_pn3n3" style="text-align: right" title="Total short-term investments">6,493,832</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Abroad</td> <td id="xdx_985_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_z6BR9xqSnxze" style="text-align: right" title="Total short-term investments"> 485,149</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231__ifrs-full--GeographicalAreasAxis__custom--AbroadMember_pn3n3" style="text-align: right" title="Total short-term investments"> 76,611</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_985_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_pn3n3_c20221231_zK0FXEb0FGBj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total short-term investments">5,595,898</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total short-term investments">6,570,443</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CashAndCashEquivalents_iI_pn3n3_c20221231_zeQkiEUwhJd5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash and cash equivalents"> 11,991,356</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash and cash equivalents"> 16,646,480</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our investments are basically in private and public securities with yields linked to the variation of Interbank Deposit Certificates (CDI) and repo operations backed by National Treasury Notes, respectively. The Company invests part of the funds through exclusive investment funds which have been consolidated in these financial statements.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Our investments are in private securities in top-rated banks and are remunerated at pre-fixed rates.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash on hand and in banks and other highly liquid short-term investments redeemable within 90 days from the end of the reporting period, readily convertible into a known amount of cash and subject to an insignificant risk of change in value.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q4 | ifrs-full |
Balances With Banks
BalancesWithBanks
|
6395458000 | brl |
| CY2021Q4 | ifrs-full |
Balances With Banks
BalancesWithBanks
|
10076037000 | brl |
| CY2022Q4 | ifrs-full |
Shortterm Investments Classified As Cash Equivalents
ShorttermInvestmentsClassifiedAsCashEquivalents
|
5595898000 | brl |
| CY2021Q4 | ifrs-full |
Shortterm Investments Classified As Cash Equivalents
ShorttermInvestmentsClassifiedAsCashEquivalents
|
6570443000 | brl |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
11991356000 | brl |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
16646480000 | brl |
| CY2022Q4 | ifrs-full |
Allowance Account For Credit Losses Of Financial Assets
AllowanceAccountForCreditLossesOfFinancialAssets
|
-232830000 | brl |
| CY2021Q4 | ifrs-full |
Allowance Account For Credit Losses Of Financial Assets
AllowanceAccountForCreditLossesOfFinancialAssets
|
-236927000 | brl |
| CY2022Q4 | sid |
Trade Receivable After Allowance For Doubtful Debts
TradeReceivableAfterAllowanceForDoubtfulDebts
|
3124030000 | brl |
| CY2021Q4 | sid |
Trade Receivable After Allowance For Doubtful Debts
TradeReceivableAfterAllowanceForDoubtfulDebts
|
2453442000 | brl |
| CY2022Q4 | ifrs-full |
Trade Receivables
TradeReceivables
|
3233164000 | brl |
| CY2021Q4 | ifrs-full |
Trade Receivables
TradeReceivables
|
2597838000 | brl |
| CY2021Q4 | ifrs-full |
Allowance Account For Credit Losses Of Financial Assets
AllowanceAccountForCreditLossesOfFinancialAssets
|
-236927000 | brl |
| CY2020Q4 | ifrs-full |
Allowance Account For Credit Losses Of Financial Assets
AllowanceAccountForCreditLossesOfFinancialAssets
|
-228348000 | brl |
| CY2022 | sid |
Expected Allowance Account For Credit Losses Of Financial Assets
ExpectedAllowanceAccountForCreditLossesOfFinancialAssets
|
-87000 | brl |
| CY2021 | sid |
Expected Allowance Account For Credit Losses Of Financial Assets
ExpectedAllowanceAccountForCreditLossesOfFinancialAssets
|
1755000 | brl |
| CY2022 | ifrs-full |
Reversal Allowance Account For Credit Losses Of Financial Assets
ReversalAllowanceAccountForCreditLossesOfFinancialAssets
|
13197000 | brl |
| CY2021 | ifrs-full |
Reversal Allowance Account For Credit Losses Of Financial Assets
ReversalAllowanceAccountForCreditLossesOfFinancialAssets
|
6287000 | brl |
| CY2022 | sid |
Consolidation In Acquisition Of Companies
ConsolidationInAcquisitionOfCompanies
|
-9013000 | brl |
| CY2021 | sid |
Consolidation In Acquisition Of Companies
ConsolidationInAcquisitionOfCompanies
|
-16621000 | brl |
| CY2022Q4 | ifrs-full |
Allowance Account For Credit Losses Of Financial Assets
AllowanceAccountForCreditLossesOfFinancialAssets
|
-232830000 | brl |
| CY2021Q4 | ifrs-full |
Allowance Account For Credit Losses Of Financial Assets
AllowanceAccountForCreditLossesOfFinancialAssets
|
-236927000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfInventoriesExplanatory_zELcU7lmv1s6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>7.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82E_zZKMH8EUaDzj">INVENTORIES</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfInventoryTableTextBlock_pn3n3_zrCbGvVIPNrb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B9_z1fsxP1nM14g" style="display: none">Schedule of inventory</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 53%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 23%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 23%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Finished goods</td> <td id="xdx_98C_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsMember_pn3n3" style="text-align: right" title="Inventory gross">4,421,166</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsMember_zfeE05NUY5jg" style="text-align: right" title="Inventory gross">4,457,842</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Work in progress</td> <td id="xdx_98B_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressMember_pn3n3" style="text-align: right" title="Inventory gross">3,501,145</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressMember_zyzwvpkgsrb5" style="text-align: right" title="Inventory gross">2,710,149</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Raw materials</td> <td id="xdx_980_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsMember_pn3n3" style="text-align: right" title="Inventory gross">3,297,213</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsMember_zh9nN8iEoWI" style="text-align: right" title="Inventory gross">3,638,952</td></tr> <tr style="vertical-align: middle"> <td>Storeroom supplies </td> <td id="xdx_98C_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--StoreoomSuppliesMember_pn3n3" style="text-align: right" title="Inventory gross">1,174,244</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--StoreoomSuppliesMember_zNHJQ2rAQ5aa" style="text-align: right" title="Inventory gross">770,296</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Advances to suppliers</td> <td id="xdx_98D_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AdvancesToSuppliersMember_pn3n3" style="text-align: right" title="Inventory gross">37,619</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--AdvancesToSuppliersMember_zcBabESFXrC5" style="text-align: right" title="Inventory gross">121,519</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Provision for losses </td> <td id="xdx_983_ecustom--InventoryGrossAmount_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ProvisionForLossesMember_pn3n3" style="text-align: right" title="Inventory gross"> (96,493)</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ProvisionForLossesMember_zQEhRZhWEva1" style="text-align: right" title="Inventory gross"> (98,730)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td id="xdx_989_ecustom--InventoryGrossAmount_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventory gross">12,334,894</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--InventoryGrossAmount_iI_pn3n3_c20211231_zdxLsG6SSxXg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventory gross">11,600,028</td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Classified:</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Current</td> <td id="xdx_98D_eifrs-full--Inventories_iI_pn3n3_c20221231_zVgg9wddceKk" style="text-align: right" title="Current">11,289,229</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Inventories_iI_pn3n3_c20211231_zSd1QU2dsN91" style="text-align: right" title="Current">10,943,835</td></tr> <tr style="vertical-align: middle"> <td>Non-current <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td id="xdx_98B_ecustom--NoncurrentInventorie_iI_pn3n3_c20221231_fKDEp_zLccLpTXDda9" style="text-align: right" title="Non-current">1,045,665</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--NoncurrentInventorie_iI_pn3n3_c20211231_fKDEp_zJgYmdv10Ed" style="text-align: right" title="Non-current">656,193</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td id="xdx_98F_eifrs-full--InventoriesAtNetRealisableValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventoy, net">12,334,894</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--InventoriesAtNetRealisableValue_iI_pn3n3_c20211231_zZdud73wUiv6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Inventoy, net">11,600,028</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td id="xdx_F04_zSnOpxSfM5J" style="width: 14.2pt">(1)</td><td id="xdx_F14_zcaJDj94Ok28" style="text-align: justify">Long-term iron ore inventories that will be used after the construction of the processing plant, which will produce pellet feed.</td></tr></table> <p id="xdx_8A7_zgahvxDvPPMb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The changes in expected losses on inventories are as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInExpectedLossesOnInventoriesTableTextBlock_pn3n3_zjxuGfU627Ia" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details 1)"> <tr> <td style="vertical-align: bottom; text-align: left"><span id="xdx_8B7_zwo74eaiuDw2" style="display: none">Schedule of changes in expected losses on inventories</span></td> <td style="vertical-align: middle; background-color: white"> </td> <td id="xdx_495_20220101__20221231_zQNglgjz3kUi" style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_49C_20210101__20211231_zR0h0vYUAPid" style="vertical-align: middle; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 70%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; width: 14%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 14%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr id="xdx_405_ecustom--InventoryNetOne_iS_zWXOIKOZUSUi" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Opening balance</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> (98,730)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">(109,038)</td></tr> <tr id="xdx_40C_ecustom--ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence_zrSzp5HAt7I2"> <td style="vertical-align: bottom; text-align: left">Reversal of inventories with low turnover and obsolescence</td> <td style="vertical-align: middle; background-color: white"> </td> <td style="vertical-align: middle; text-align: right"> 3,621</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right">10,308</td></tr> <tr id="xdx_403_ecustom--ConsolidationInAcquisitionOfInventoryCompanies_zagvOCukIxal" style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: left">Consolidation in the acquisition of companies</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> (1,384)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr id="xdx_402_ecustom--InventoryNetOne_iE_z8Sm1x6EhBEc" style="vertical-align: middle"> <td style="font-weight: bold">Closing balance</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (96,493)</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (98,730)</td></tr> </table> <p id="xdx_8A7_zrVPWcQRHDF6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The inventory is recorded at the lower of cost and net realizable value. The cost is determined using the weighted average cost method for the purchase of raw materials. The cost of finished goods and work in progress includes raw materials, labor, other direct costs (based on normal production capacity). The net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to realize the sales. Expected losses on slow-moving or obsolete inventories are recognized when deemed necessary.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q4 | sid |
Inventory Gross Amount
InventoryGrossAmount
|
12334894000 | brl |
| CY2021Q4 | sid |
Inventory Gross Amount
InventoryGrossAmount
|
11600028000 | brl |
| CY2022Q4 | ifrs-full |
Inventories At Net Realisable Value
InventoriesAtNetRealisableValue
|
12334894000 | brl |
| CY2021Q4 | ifrs-full |
Inventories At Net Realisable Value
InventoriesAtNetRealisableValue
|
11600028000 | brl |
| CY2021Q4 | sid |
Inventory Net One
InventoryNetOne
|
-98730000 | brl |
| CY2020Q4 | sid |
Inventory Net One
InventoryNetOne
|
-109038000 | brl |
| CY2022 | sid |
Reversal Of Inventory Write Down With Low Turnover And Obsolescence
ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence
|
3621000 | brl |
| CY2021 | sid |
Reversal Of Inventory Write Down With Low Turnover And Obsolescence
ReversalOfInventoryWriteDownWithLowTurnoverAndObsolescence
|
10308000 | brl |
| CY2022 | sid |
Consolidation In Acquisition Of Inventory Companies
ConsolidationInAcquisitionOfInventoryCompanies
|
-1384000 | brl |
| CY2022Q4 | sid |
Inventory Net One
InventoryNetOne
|
-96493000 | brl |
| CY2021Q4 | sid |
Inventory Net One
InventoryNetOne
|
-98730000 | brl |
| CY2022 | sid |
Disclosure Of Recoverable Taxes Explanatory
DisclosureOfRecoverableTaxesExplanatory
|
<p id="xdx_801_ecustom--DisclosureOfRecoverableTaxesExplanatory_ziuQlePoM7sa" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>8.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82A_zTwzGtsLrUe5">RECOVERABLE TAXES</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfRecoverableTaxesTableTextBlock_pn3n3_zs1d3oN572Di" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RECOVERABLE TAXES (Details)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B2_zieMoXU6Wn4" style="display: none">Schedule of recoverable taxes</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 65%"> </td> <td style="font-weight: bold; background-color: white; width: 17%"> </td> <td style="font-weight: bold; background-color: white; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 17%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">State Value-Added Tax</td> <td id="xdx_981_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--StateValueAddedTaxMember_pn3n3" style="text-align: right" title="Total recoverable taxes"> 1,130,843</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--StateValueAddedTaxMember_zOlkXasbdQTa" style="text-align: right" title="Total recoverable taxes"> 1,162,900</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Brazilian federal contributions <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td id="xdx_980_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalContributionsMember_fKDEp_zd4S1usUZh6d" style="text-align: right" title="Total recoverable taxes"> 1,862,828</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalContributionsMember_fKDEp_zq6MYkJIzSl" style="text-align: right" title="Total recoverable taxes"> 1,352,100</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Other taxes</td> <td id="xdx_983_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherTaxesMember_pn3n3" style="text-align: right" title="Total recoverable taxes"> 189,087</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherTaxesMember_zi9Kie40YV5a" style="text-align: right" title="Total recoverable taxes"> 105,375</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"> 3,182,758</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zZ26wVcJYxr2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"> 2,620,375</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Classified:</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td>Current</td> <td id="xdx_98C_eifrs-full--CurrentReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="text-align: right" title="Current"> 1,865,626</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--CurrentReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_z802YuXgqhOb" style="text-align: right" title="Current"> 1,655,349</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Non-current</td> <td id="xdx_985_eifrs-full--NoncurrentReceivablesFromTaxesOtherThanIncomeTax_c20221231_pn3n3" style="text-align: right" title="Non-current"> 1,317,132</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zFgVhAeFvvAc" style="text-align: right" title="Non-current"> 965,026</td></tr> <tr style="vertical-align: middle"> <td> </td> <td id="xdx_983_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20221231_zgDW5rGAykG8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"> 3,182,758</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--ReceivablesFromTaxesOtherThanIncomeTax_iI_pn3n3_c20211231_zbVSvM0XvoHj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total recoverable taxes"> 2,620,375</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span id="xdx_F08_zNtaLJ5VshZ4" style="font-family: Arial, Helvetica, Sans-Serif">(1)</span></td><td style="text-align: justify"><span id="xdx_F1E_zKZPRztCfzb4" style="font-family: Arial, Helvetica, Sans-Serif">In a judgment finalized on September 24, 2021, the Federal Supreme Court, with general repercussion, decided for the unconstitutionality of the levy of IRPJ and CSLL on amounts of interest on arrears at the SELIC rate received because of the repetition of undue tax payment. Although the decision is still pending publication, and the Company's specific lawsuit is still pending judgment, based on its best estimate to date CSN reassessed the judgment on this lawsuit, as required by IFRIC 23 and recorded a credit in the amount of R$<span id="xdx_904_ecustom--TaxCreditAmount_iI_pn3n3_c20210924_zzEQjwqmcVRd" title="Tax credit amount">229,000</span>. After the final and unappealable court decision of the Company's legal action, these amounts will be considered in the tax assessments, in accordance with Federal Tax Authorities of Brazil.</span></td></tr></table> <p id="xdx_8A0_zVxFfEX8xNJ4" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"> </td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accumulated tax credits arise basically from ICMS, PIS and COFINS credits on purchases of raw materials and fixed assets used in production. The realization of these credits normally occurs through offset with debits of these taxes, generated by sales operations and other taxed expenses.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The balance of recoverable taxes maintained as current is expected to be offset in the next 12 months, as well as based on analysis and budget projection approved by Management. The Company does not foresee risks of non-realization of these tax credits, provided that these budget projections materialize.</p> | |
| CY2022Q4 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
3182758000 | brl |
| CY2021Q4 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
2620375000 | brl |
| CY2022Q4 | ifrs-full |
Current Receivables From Taxes Other Than Income Tax
CurrentReceivablesFromTaxesOtherThanIncomeTax
|
1865626000 | brl |
| CY2021Q4 | ifrs-full |
Current Receivables From Taxes Other Than Income Tax
CurrentReceivablesFromTaxesOtherThanIncomeTax
|
1655349000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Receivables From Taxes Other Than Income Tax
NoncurrentReceivablesFromTaxesOtherThanIncomeTax
|
1317132000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Receivables From Taxes Other Than Income Tax
NoncurrentReceivablesFromTaxesOtherThanIncomeTax
|
965026000 | brl |
| CY2022Q4 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
3182758000 | brl |
| CY2021Q4 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
2620375000 | brl |
| CY2021Q3 | sid |
Tax Credit Amount
TaxCreditAmount
|
229000000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Other Noncurrent Assets Explanatory
DisclosureOfOtherNoncurrentAssetsExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfOtherNoncurrentAssetsExplanatory_zLyZhq6DKDga" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>9.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82B_zrutowFqpgif">OTHER CURRENT AND NON-CURRENT ASSETS</span></b></span></td></tr></table> <p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Other current and non-current assets are as follows:</p> <p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfOtherCurrentAndNoncurrentAssetsTableTextBlock_pn3n3_zlXIwoutFD59" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER CURRENT AND NON-CURRENT ASSETS (Details)"> <tr style="vertical-align: middle"> <td><span id="xdx_8BE_zFS0rJTwcxfl" style="display: none">Schedule of other current and non current assets</span></td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 49%"> </td> <td style="font-weight: bold; background-color: white; width: 12%"> </td> <td style="font-weight: bold; background-color: white; width: 1%"> </td> <td style="font-weight: bold; background-color: white; width: 12%"> </td> <td style="font-weight: bold; background-color: white; width: 1%"> </td> <td style="font-weight: bold; text-align: center; width: 12%"> </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 12%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; background-color: white">Current</td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Non-current</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; text-align: center; background-color: white"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Judicial deposits (note 20)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td id="xdx_986_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--JudicialDepositsMember_pn3n3" style="text-align: right" title="Other non-current assets">533,664</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--JudicialDepositsMember_zSMqWtwqQWMj" style="text-align: right" title="Other non-current assets">339,805</td></tr> <tr style="vertical-align: middle"> <td>Prepaid expenses</td> <td id="xdx_98F_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_pn3n3" style="text-align: right" title="Other current assets">311,087</td> <td> </td> <td id="xdx_98B_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_zf2jY61JWBZd" style="text-align: right" title="Other current assets">225,036</td> <td> </td> <td id="xdx_98C_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_pn3n3" style="text-align: right" title="Other non-current assets">47,109</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesMember_zz3UDhFx1h3e" style="text-align: right" title="Other non-current assets">74,503</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Prepaid expenses with sea freight</td> <td id="xdx_989_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--PrepaidExpensesWithSeaFreightMember_zvtTqwrzEml8" style="text-align: right" title="Other current assets">36,783</td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td>Actuarial asset (note 22 b)</td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td id="xdx_98B_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ActuarialAssetRelatedPartyMember_pn3n3" style="text-align: right" title="Other non-current assets">35,477</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ActuarialAssetRelatedPartyMember_zr7Zy4QPeyPj" style="text-align: right" title="Other non-current assets">59,111</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Trading securities</td> <td id="xdx_981_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--SecuritiesHeldForTradingMember_pn3n3" style="text-align: right" title="Other current assets">9,596</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--SecuritiesHeldForTradingMember_zsbIVBJrmFrl" style="text-align: right" title="Other current assets">12,028</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">Loans with related parties (note 22 b)</td> <td id="xdx_984_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_pn3n3" style="text-align: right" title="Other current assets">5,383</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_zSxpYJJQmFl5" style="text-align: right" title="Other current assets">4,511</td> <td> </td> <td id="xdx_98A_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_pn3n3" style="text-align: right" title="Other non-current assets">1,384,773</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherNoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--LoansWithRelatedPartiesMember_zBaz6V9m5uig" style="text-align: right" title="Other non-current assets">1,143,228</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Other receivables from related parties (note 22 b)</td> <td id="xdx_98D_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_pn3n3" style="text-align: right" title="Other current assets">1,858</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_zw8dD7INTIOc" style="text-align: right" title="Other current assets">1,828</td> <td> </td> <td id="xdx_989_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_pn3n3" style="text-align: right" title="Other non-current assets">1,484,759</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherReceivablesFromRelatedPartiesMember_zIkG1NYCwHMd" style="text-align: right" title="Other non-current assets">927,077</td></tr> <tr style="vertical-align: middle"> <td>Eletrobrás bonds and compulsory loan <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td id="xdx_985_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_fKDEp_zNbNtSOIaC76" style="text-align: right" title="Other non-current assets">58,030</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--MonetaryAdjustmentRelatedToTheEletrobrassCompulsoryLoanMember_fKDEp_zlo6g09dBUZa" style="text-align: right" title="Other non-current assets">859,607</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Dividends receivables (note 22 b)</td> <td id="xdx_982_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DividendsReceivableMember_pn3n3" style="text-align: right" title="Other current assets">77,377</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--DividendsReceivableMember_zeozfPC9ZX76" style="text-align: right" title="Other current assets">76,878</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">Employee debts</td> <td id="xdx_98B_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--DebitOfEmployeesMember_pn3n3" style="text-align: right" title="Other current assets">59,578</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--DebitOfEmployeesMember_z0Xoj9SHvZhk" style="text-align: right" title="Other current assets">43,542</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Receivables by indemnity <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(2)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td id="xdx_988_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--ReceivablesByIndemnityMember_fKDIp_zcEDmQlrgFR6" style="text-align: right" title="Other non-current assets">974,863</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--ReceivablesByIndemnityMember_fKDIp_zkMNXYkY0hR" style="text-align: right" title="Other non-current assets">534,896</td></tr> <tr style="vertical-align: middle"> <td>Other</td> <td id="xdx_98C_eifrs-full--OtherCurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Other current assets">274,838</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--OtherCurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_zK1meLtvlAw8" style="text-align: right" title="Other current assets">120,297</td> <td> </td> <td id="xdx_982_eifrs-full--OtherNoncurrentNonfinancialAssets_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Other non-current assets">231,043</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherNoncurrentNonfinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherMember_zK6fppYFoBtl" style="text-align: right" title="Other non-current assets">427,528</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td id="xdx_98E_eifrs-full--OtherCurrentAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other current assets">776,500</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20211231_ztd7zpciPvdg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other current assets">484,120</td> <td> </td> <td id="xdx_987_eifrs-full--OtherNoncurrentAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other non-current assets">4,749,718</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--OtherNoncurrentAssets_iI_pn3n3_c20211231_zcuV75JtJNc3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other non-current assets">4,365,755</td></tr> </table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td id="xdx_F06_z2fs0hQUZuYc" style="width: 14.2pt">(1)</td><td id="xdx_F17_zeb514aVuOnh" style="text-align: justify">In December 2021, the Company had recorded certain and due amount with Centrais Elétricas Brasileiras S.A. - Eletrobras, relating mainly to interest and monetary adjustment of the Compulsory Loan. In December 2022, the Company received R$<span id="xdx_90E_eifrs-full--Cash_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zyAyNKYervch" title="Cash">370,000</span> in cash and R$<span id="xdx_90E_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_zkYoaEwMy9Ld" title="Equity interest">367,000</span> in shares representing <span id="xdx_909_ecustom--CapitalInterest_iI_pid_dp_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CentraisEletricasBrasileirasSAMember_z15LjzNqXIqc" title="Capital interest">32.74</span>% of the capital of subsidiary CEEE-G, as per the Private Instrument of Transaction and other covenants. The remaining balance refers to preferred shares held by the Company in Eletrobras. </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td id="xdx_F0C_zeZD4DqMG5i9" style="width: 14.2pt">(2)</td><td id="xdx_F13_zg33hvdgMsv5" style="text-align: justify">This is a certain and due amount, resulting from the final and unappealable decision of the Court in favor of the Company in 2020, due to losses and damages resulting from the sinking of the voltage in the supply of energy in the periods from January/1991 to June/2002. Additionally, in the 3<sup>rd</sup> quarter of 2022, the uncontroversial amount of R$<span id="xdx_90D_ecustom--UncontroversialAmount_iI_pn3n3_c20221231_z83GINISXh1h" title="Uncontroversial amount">422,254</span> was recognized in the same account, as a refund of the amounts overpaid for railroad freight from April 1994 to March 1994 and March 1996 to the company RFFSA, and that after its extinction, the Federal Government became the responsible for payment.</td></tr></table> <p id="xdx_8AB_zoTwPIdcb43b" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"> </p> | |
| CY2022Q4 | ifrs-full |
Other Current Assets
OtherCurrentAssets
|
776500000 | brl |
| CY2021Q4 | ifrs-full |
Other Current Assets
OtherCurrentAssets
|
484120000 | brl |
| CY2022Q4 | ifrs-full |
Other Noncurrent Assets
OtherNoncurrentAssets
|
4749718000 | brl |
| CY2021Q4 | ifrs-full |
Other Noncurrent Assets
OtherNoncurrentAssets
|
4365755000 | brl |
| CY2022Q4 | sid |
Uncontroversial Amount
UncontroversialAmount
|
422254000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Joint Ventures Explanatory
DisclosureOfJointVenturesExplanatory
|
<p id="xdx_80B_eifrs-full--DisclosureOfJointVenturesExplanatory_zsAlU4CH4tZe" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>10.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_829_z8eQjoc7DnQe">BASIS OF CONSOLIDATION AND INVESTMENTS</span></b></span></td></tr></table> <p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accounting policies have been consistently applied to all consolidated companies. The consolidated financial statements for the years ended December 31, 2022 and 2021 include the following direct and indirect subsidiaries and joint ventures, associates, joint ventures, as well as the exclusive funds, as follows:</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: left"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfConsolidatedEntitiesInformationTableTextBlock_pn3n3_zri59zXNpce6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B2_zTGHGX6NNDq2" style="display: none">Schedule of consolidated entities information</span></td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Equity interests (%)</td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 35%">Companies</td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2022</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2021</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 50%">Core business</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Direct interest in subsidiaries: full consolidation</td> <td style="font-weight: bold"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">CSN Islands VII Corp.</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember_zrhtwXFmNc31" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember_zvCDhhHu6rWe" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsVIICorpMember" title="Description of nature of entity's operations and principal activities">Financial transactions</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">CSN Inova Ventures</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember_zRdoRiWjS82k" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember_zMJCEsfEdoK2" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaVenturesMember" title="Description of nature of entity's operations and principal activities">Equity interests and Financial transactions</span> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">CSN Islands XII Corp.</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember_zhasG8zxsy6a" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember_z4TMb9ChxwFj" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNIslandsXIICorpMember" title="Description of nature of entity's operations and principal activities">Financial transactions</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Steel S.L.U.</td> <td> </td> <td style="text-align: right"> <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember_zAGlFc8ifv01" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember_zmkK18ZEMFJ" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSLUMember" title="Description of nature of entity's operations and principal activities">Equity interests and Financial transactions</span> </td></tr> <tr style="vertical-align: middle"> <td>TdBB S.A (*)</td> <td> </td> <td style="text-align: right"> <span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zdEPVOW8jJsj" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zvXnYCZdERge" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TdBBSAMember_fKCop_zLZNGp6nBE6h" title="Description of nature of entity's operations and principal activities">Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Sepetiba Tecon S.A.</td> <td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember_zAXHIc1LGKbe" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember_z1HMrO8zgpTf" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SepetibaTeconSAMember" title="Description of nature of entity's operations and principal activities">Port services</span></td></tr> <tr style="vertical-align: middle"> <td>Minérios Nacional S.A.</td> <td> </td> <td style="text-align: right"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember_zC5fp1lmNhK8" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember_ztfBGFUMiKA" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineriosNacionalSAMember" title="Description of nature of entity's operations and principal activities">Mining and Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Companhia Florestal do Brasil</td> <td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zYjEBpi5fGq7" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember_zETNMLwYdUxd" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaFlorestaldoBrasilMember" title="Description of nature of entity's operations and principal activities">Reforestation</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Estanho de Rondônia S.A.</td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember_zYA6Vy9Z65Tb" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember_zgT2LjxiZJ45" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EstanhoDeRondoniaSAMember" title="Description of nature of entity's operations and principal activities">Tin Mining</span> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Companhia Metalúrgica Prada </td> <td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember_z6tytivs2lQj" title="Proportion of ownership interest in subsidiary">99.90</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember_zTP5ORSTHxq1" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaMetalurgicaPradaMember" title="Description of nature of entity's operations and principal activities">Manufacture of containers and distribution of steel products</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">CSN Mineração S.A.</td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zIOLnC2jY2rh" title="Proportion of ownership interest in subsidiary">79.75</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zadtkVgB08Pl" title="Proportion of ownership interest in subsidiary">78.24</span></td> <td style="text-align: left"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember" title="Description of nature of entity's operations and principal activities">Mining</span> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Energia S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember_zZK9hUbMFHT6" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember_zSHKNH8etxF4" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNEnergiaSAMember" title="Description of nature of entity's operations and principal activities">Sale of electric power</span></td></tr> <tr style="vertical-align: middle"> <td>FTL - Ferrovia Transnordestina Logística S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember_zLshoLzO379f" title="Proportion of ownership interest in subsidiary">92.71</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember_zO6piMpN3S23" title="Proportion of ownership interest in subsidiary">92.71</span></td> <td style="text-align: right"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember" title="Description of nature of entity's operations and principal activities">Railroad logistics</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Nordeste Logística S.A.</td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember_zLv3ogbMgF6f" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember_zzDcbX4d9JL5" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--NordesteLogisticaSAMember" title="Description of nature of entity's operations and principal activities">Port services</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">CSN Inova Ltd. </td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember_zUxybkH3eVxi" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember_zLLn4vnUIhMh" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: left"> </td> <td style="text-align: justify"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaLtdMember" title="Description of nature of entity's operations and principal activities">Advisory and implementation of new development projec</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CBSI - Companhia Brasileira de Serviços de Infraestrutura</td> <td> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_zIwEAII3hVu8" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember_z8HxjV3ceAn3" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CBSICompanhiaBrasileiraDeServicosDeInfraestruturaMember" title="Description of nature of entity's operations and principal activities">Equity interests and product sales and iron ore</span></td></tr> <tr style="vertical-align: middle"> <td>CSN Cimentos S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember_z8MqDyDIhBuj" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember_zjwRKEbvLHW1" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosSAMember" title="Description of nature of entity's operations and principal activities">Manufacturing and sale of cement</span> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Berkeley Participações e Empreendimentos S.A. </td> <td> </td> <td style="text-align: right"> <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember_zPgRjBIfm6Ib" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember_zcmaisNH4h63" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BerkeleyParticipacoesEEmpreendimentosSAMember" title="Description of nature of entity's operations and principal activities">Electric power generation and equity interests</span></td></tr> <tr style="vertical-align: middle"> <td>CSN Inova Soluções S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember_zbe4QJXmbc71" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember_zybLkDpGoqmh" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNInovaSolucoesSAMember" title="Description of nature of entity's operations and principal activities">Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Participações I </td> <td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember_zV686oM0PaLe" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember_ziPSgLseeGHb" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIMember" title="Description of nature of entity's operations and principal activities">Equity interests</span></td></tr> <tr style="vertical-align: middle"> <td>Circula Mais Serviços de Intermediação Comercial S.A.</td> <td> </td> <td style="text-align: right"> <span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_zMpwEBa1zK89" title="Proportion of ownership interest in subsidiary">0.01</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_zsAy360yGsDj" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicosDeIntermediacaoComercialSAMember_z7mc0pUVbBq3" title="Description of nature of entity's operations and principal activities">Commercial intermediation for the purchase and sale of assets and materials in general</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Participações III </td> <td> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember_z27wewFCDkC7" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember_z534wA4J82k7" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIIIMember" title="Description of nature of entity's operations and principal activities">Equity interests</span></td></tr> <tr style="vertical-align: middle"> <td>CSN Participações IV</td> <td> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember_zDKYWaqsqLm1" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember_zCk5W7sIF0ae" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesIVMember" title="Description of nature of entity's operations and principal activities">Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Participações V</td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember_zqhVVJt9H5Jc" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember_zybSvstV9Ot6" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNParticipacoesVMember" title="Description of nature of entity's operations and principal activities">Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Indirect interest in subsidiaries: full consolidation</td> <td style="font-weight: bold"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Lusosider Projectos Siderúrgicos S.A.</td> <td> </td> <td style="text-align: right"> <span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember_zrUwO83Gvrdj" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember_zmAFAdYzeD0g" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderProjectosSiderurgicosSAMember" title="Description of nature of entity's operations and principal activities">Equity interests and product sales</span></td></tr> <tr style="vertical-align: middle"> <td>Lusosider Aços Planos, S. A.</td> <td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember_zUHquM0CaJD8" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember_zLzjBuNfRuwj" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td><span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderAcosPlanosSAMember" title="Description of nature of entity's operations and principal activities">Steel and Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">CSN Resources S.A.</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember_zk44wSS8H4nh" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember_z5hBqSBergzj" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNResourcesSAMember" title="Description of nature of entity's operations and principal activities">Financial transactions and Equity interests</span></td></tr> <tr> <td style="vertical-align: bottom">Companhia Brasileira de Latas </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember_zPwp9l8iAhYe" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember_zzGdjFoaqPtk" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaBrasileiraDeLatasMember" title="Description of nature of entity's operations and principal activities">Sale of cans and containers in general and Equity interests</span></td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Companhia de Embalagens Metálicas MMSA </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember_zjF5VE3m1bef" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember_zK09KcA5xomk" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMMSAMember" title="Description of nature of entity's operations and principal activities">Production and sale of cans and related activities</span></td></tr> <tr> <td style="vertical-align: bottom">Companhia de Embalagens Metálicas - MTM </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember_zUumUynYc66b" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember_zQSoahPIArJf" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaDeEmbalagensMetalicasMTMMember" title="Description of nature of entity's operations and principal activities">Production and sale of cans and related activities</span></td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom">CSN Steel Holdings 1, S.L.U. <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>1</sup></span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelHoldings1SLUMember_fMQ_____zcOp7RT0H8l1" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelHoldings1SLUMember_fMQ_____zVxfrw1wGxi6" title="Description of nature of entity's operations and principal activities">Financial transactions, product sales and Equity interests</span></td></tr> <tr> <td style="vertical-align: bottom">CSN Productos Siderúrgicos S.L.</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember_z4tcCjMkV6X8" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember_zf712ZuehEnc" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_907_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNProductosSiderurgicosSLMember" title="Description of nature of entity's operations and principal activities">Financial transactions, product sales and Equity interests</span></td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Stalhwerk Thüringen GmbH </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zY82vWnSY7h2" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zTqHK9J2dofk" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StalhwerkThuringenGmbHMember_zAi8WlB6VNlb" title="Description of nature of entity's operations and principal activities">Production and sale of long steel and related activities</span></td></tr> <tr> <td style="vertical-align: bottom">CSN Steel Sections Polska Sp.Z.o.o </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zPx1Tjlj8KT7" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zVcEMmU8xOfc" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNSteelSectionsPolskaSpZooMember_zjZwQa4GSE9h" title="Description of nature of entity's operations and principal activities">Financial transactions, product sales and Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Mining Holding, S.L.U.</td> <td> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zhY3GnmNquTj" title="Proportion of ownership interest in subsidiary">79.75</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zqGhsgkDMK17" title="Proportion of ownership interest in subsidiary">78.24</span></td> <td style="text-align: right"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningHoldingSLUMember_zX5g9BKsfkO7" title="Description of nature of entity's operations and principal activities">Financial transactions, product sales and Equity interests</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">CSN Mining GmbH</td> <td> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_z59QLjyRsDGj" title="Proportion of ownership interest in subsidiary">79.75</span></td> <td> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_zr2HuHcCDeo1" title="Proportion of ownership interest in subsidiary">78.24</span></td> <td> </td> <td><span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningGmbHMember_z5XKjFUD7Urk" title="Description of nature of entity's operations and principal activities">Financial transactions, product sales and Equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">CSN Mining Asia Limited (8)</td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zqmzHN7ySHfj" title="Proportion of ownership interest in subsidiary">79.75</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zXC2f1mdPfW2" title="Proportion of ownership interest in subsidiary">78.24</span></td> <td style="text-align: left"> </td> <td><span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningAsiaLimitedMember_zAxN6kUEMqH" title="Description of nature of entity's operations and principal activities">Commercial representation</span></td></tr> <tr> <td style="vertical-align: bottom">Lusosider Ibérica S.A. </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zQm7XoTWt1o5" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zMAdYM5NlkTf" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle"><span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LusosiderIbericaSAMember_zQPy7rJD5dU9" title="Description of nature of entity's operations and principal activities">Steel, commercial and industrial activities and equity interests</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">CSN Mining Portugal, Unipessoal Lda. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_zupmZnWfyosc" title="Proportion of ownership interest in subsidiary">79.75</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_zuV51Fyyj5gf" title="Proportion of ownership interest in subsidiary">78.24</span></td> <td style="text-align: left"> </td> <td style="text-align: justify"><span id="xdx_900_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMiningPortugalUnipessoalLdaMember_z2KRAi0okSJb" title="Description of nature of entity's operations and principal activities">Commercial and representation of products</span></td></tr> <tr> <td style="vertical-align: bottom">Companhia Siderúrgica Nacional, LLC</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_z93gDepfUz5e" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_z5XojELNKhq3" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaSiderurgicaNacionalLLCMember_zUvI2dpXdXDh" title="Description of nature of entity's operations and principal activities">Import and distribution/resale of products</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Elizabeth Cimentos S.A.</td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zWCTOxhNEwK9" title="Proportion of ownership interest in subsidiary">99.98</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zuW8wV10ozW4" title="Proportion of ownership interest in subsidiary">99.98</span></td> <td style="text-align: right"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethCimentosSAMember_zKL2uTYxYCh9" title="Description of nature of entity's operations and principal activities">Manufacturing and sale of cement</span> </td></tr> <tr> <td style="vertical-align: bottom">Elizabeth Mineração Ltda <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>2</sup></span></td> <td style="color: red; vertical-align: middle"> </td> <td style="color: red; vertical-align: middle; text-align: center"/> <td style="color: red; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethMineracaoLtdaMember_fMg_____zxX853mdRH3a" title="Proportion of ownership interest in subsidiary">99.96</span></td> <td style="color: red; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElizabethMineracaoLtdaMember_fMg_____z9eeGSrTnu3c" title="Description of nature of entity's operations and principal activities">Mining</span> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Santa Ana Energética S.A.</td> <td> </td> <td style="text-align: right"> <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SantaAnaEnergeticaSAMember_zxfLaIgxo18b" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SantaAnaEnergeticaSAMember_zVn5sirYlRGj" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr> <td style="vertical-align: bottom">Topázio Energética S.A. </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TopazioEnergeticaSAMember_zqHphUhhtgaa" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TopazioEnergeticaSAMember_ze0RsJvTpSo9" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Brasil Central Energia Ltda. </td> <td> </td> <td style="text-align: right"> <span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BrasilCentralEnergiaLtdaMember_zmtJ9UazGfRf" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BrasilCentralEnergiaLtdaMember_zC48Vvjq8Dr1" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td>Circula Mais Serviços de Intermediação Comercial S.A.</td> <td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicoDeIntermediacaoComercialSAMember_zzf2VI4PEpx" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CirculaMaisServicoDeIntermediacaoComercialSAMember_z0UIKZ8M8kmd" title="Description of nature of entity's operations and principal activities">Commercial intermediation for the purchase and sale of assets and materials in general</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>CSN Cimentos Brasil S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosBrasilSAMember_zASlmnkgY3h8" title="Proportion of ownership interest in subsidiary">99.99</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosBrasilSAMember_zEeIRiAAaBEj" title="Description of nature of entity's operations and principal activities">Manufacturing and sale of cement</span> </td></tr> <tr style="vertical-align: middle"> <td>Metalgráfica Iguaçu S.A </td> <td> </td> <td style="text-align: right"> <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MetalgraficaIguacuSAMember_zxU4P0uVfpSe" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MetalgraficaIguacuSAMember_zeSQJudJ5faj" title="Description of nature of entity's operations and principal activities">Metal packaging manufacturing</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Companhia Energética Chapecó </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaChapecoMember_z2DiX2PEhDC" title="Proportion of ownership interest in subsidiary">79.75</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaChapecoMember_zcdwE6AYPuZd" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td>Companhia Estadual de Geração de Energia Elétrica - CEEE-G </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zFnzSkGZsnqk" title="Proportion of ownership interest in subsidiary">98.96</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zhTKQqXKv3nl" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Ventos de Vera Cruz S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeVeraCruzSAMember_z0z2eACbiBv2" title="Proportion of ownership interest in subsidiary">98.95</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeVeraCruzSAMember_zoM7mfZAdiTl" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td>Ventos de Curupira S.A </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeCurupiraSAMember_zGYxSKZu7ll9" title="Proportion of ownership interest in subsidiary">98.95</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdeCurupiraSAMember_zZa2hTBEGZW7" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Ventos de Povo Novo S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdePovoNovoSAMember_zl4KexWNbrUb" title="Proportion of ownership interest in subsidiary">98.95</span></td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdePovoNovoSAMember_zF20GJlYumd7" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Direct interest in joint operations: proportionate consolidation</td> <td style="font-weight: bold"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Itá Energética S.A.</td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember_zoWKIwZWaria" title="Proportion of ownership interest in subsidiary">48.75</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember_zIy3IcxajCCl" title="Proportion of ownership interest in subsidiary">48.75</span></td> <td style="text-align: left"> </td> <td style="text-align: left"><span id="xdx_905_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ItaEnergeticaSAMember" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td>Consórcio da Usina Hidrelétrica de Igarapava</td> <td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember_zyO51QJujLsj" title="Proportion of ownership interest in subsidiary">17.92</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember_zzbGsK4lVUHg" title="Proportion of ownership interest in subsidiary">17.92</span></td> <td style="text-align: right"> </td> <td><span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ConsorcioDaUsinaHidreletricaDeIgarapavaMember" title="Description of nature of entity's operations and principal activities">Electric power consortium</span></td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Direct interest in joint ventures: equity method</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">MRS Logística S.A.</td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember_zNVEJ6utqtCb" title="Proportion of ownership interest in subsidiary">18.64</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember_zW922CR0ZYA5" title="Proportion of ownership interest in subsidiary">18.64</span></td> <td style="text-align: left"> </td> <td><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSAMember" title="Description of nature of entity's operations and principal activities">Railroad transportation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Aceros Del Orinoco S.A. (*)</td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_z0WLXMrOe7dj" title="Proportion of ownership interest in subsidiary">31.82</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_zVORdQMnJPOi" title="Proportion of ownership interest in subsidiary">31.82</span></td> <td style="text-align: left"> </td> <td><span id="xdx_90A_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcerosDelOrinocoSAMember_fKCop_z0Wf2qdHLX43" title="Description of nature of entity's operations and principal activities">Dormant company</span></td></tr> <tr style="vertical-align: middle"> <td>Transnordestina Logística S.A. </td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember_zaQboJHKgEG8" title="Proportion of ownership interest in subsidiary">47.26</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember_zUuhD551YQU" title="Proportion of ownership interest in subsidiary">47.26</span></td> <td style="text-align: right"> </td> <td><span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaSAMember" title="Description of nature of entity's operations and principal activities">Railroad logistics</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Equimac S.A </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember_zHRaBVfsy9c4" title="Proportion of ownership interest in subsidiary">50.00</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember_zPM7UMr25Wci" title="Proportion of ownership interest in subsidiary">50.00</span></td> <td style="text-align: left"> </td> <td style="text-align: justify"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--EquimacSAMember" title="Description of nature of entity's operations and principal activities">Rental of commercial and industrial machinery and equipment</span></td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Indirect interest in joint ventures: equity method</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>MRS Logística S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member_z7ItliifflV4" title="Proportion of ownership interest in subsidiary">14.86</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member_zkgeI61lmBk5" title="Proportion of ownership interest in subsidiary">14.58</span></td> <td style="text-align: left"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MRSLogisticaSA1Member" title="Description of nature of entity's operations and principal activities">Railroad transportation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Direct interest in associates: equity method</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Arvedi Metalfer do Brasil S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember_zXyKuaRpbkV1" title="Proportion of ownership interest in subsidiary">20.00</span></td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember_zMm1Cdf5uwPj" title="Proportion of ownership interest in subsidiary">20.00</span></td> <td style="text-align: left"> </td> <td><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ArvediMetalferDoBrasilSAMember" title="Description of nature of entity's operations and principal activities">Metallurgy and Equity interests</span></td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Indirect interest in affiliates: equity method</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Ventos da Lagoa Energia S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdaLagoaEnergiaSAMember_ztTOxXZdjlf4" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdaLagoaEnergiaSAMember_zyXd4zgokkHh" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Jaguari Energética S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JaguariEnergeticaSAMember_zWKth2OpOIQ1" title="Proportion of ownership interest in subsidiary">10.50</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_902_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JaguariEnergeticaSAMember_z2TRM35FxD9f" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Chapecoense Geração S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ChapecoenseGeracaoSAMember_zivlIY5OXQwj" title="Proportion of ownership interest in subsidiary">9.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ChapecoenseGeracaoSAMember_zztcMqHEnPbj" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Parques Eólicos Palmares S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ParquesEolicosPalmaresSAMember_zdqgXuwdHjMb" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ParquesEolicosPalmaresSAMember_zrvVsojw7xNb" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Ventos do Litoral Energia S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoLitoralEnergiaSAMember_zcgr6kjL2Q84" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_901_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoLitoralEnergiaSAMember_zbwx1VYgwVp3" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Ventos dos índios Energia S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdosIndiosEnergiaSAMember_zz0iMVDTgFr2" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdosIndiosEnergiaSAMember_zDRN0D5DKweg" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Companhia Energética Rio das Antas - Ceran </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaRiodasAntasCeranMember_zZHzQlNrZWH" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CompanhiaEnergeticaRiodasAntasCeranMember_znKVEmUyjl18" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td>Ventos do Sul S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoSulSAMember_zNChhTn1Ksli" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_90B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VentosdoSulSAMember_z9KtePb5WxJ9" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Foz Chapecó Energia S.A. </td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FozChapecoEnergiaSAMember_zoAbxSnpUmu3" title="Proportion of ownership interest in subsidiary">10.00</span></td> <td style="text-align: left"> </td> <td style="text-align: center"/> <td style="text-align: left"> </td> <td><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FozChapecoEnergiaSAMember_zwyJxExQVHya" title="Description of nature of entity's operations and principal activities">Electric power generation</span></td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Exclusive funds: full consolidation</td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td>Diplic II - Private credit balanced mutual fund</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember_zztAbJDffeh8" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember_zDJm1FWiBsI6" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: left"> </td> <td><span id="xdx_90F_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiplicIIPrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities">Investment fund</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Caixa Vértice - Private credit balanced mutual fund</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember_zVeLdJ502u4" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember_zvaBkAiQFMFd" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: left"> </td> <td><span id="xdx_906_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CaixaVerticePrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities">Investment fund</span></td></tr> <tr style="vertical-align: middle"> <td>VR1 - Private credit balanced mutual fund</td> <td style="text-align: left"> </td> <td style="text-align: right"> <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember_zwXPjamEwxmb" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td> </td> <td style="text-align: right"> <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember_zip5m9CaxUsc" title="Proportion of ownership interest in subsidiary">100.00</span></td> <td style="text-align: left"> </td> <td><span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--VR1PrivateCreditBalancedMutualFundMember" title="Description of nature of entity's operations and principal activities">Investment fund</span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_zAOYbHv04kz2" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F14_zH6YGXbpAFyg" style="text-align: justify">Dormant companies.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_z00trp2PoeNf" style="width: 15pt; text-align: right">1</td><td style="width: 5pt"/><td id="xdx_F10_zTFXZdv0VcPc" style="text-align: justify">- CSN Steel Holdings 1, S.L.U. was incorporated by CSN Productos Siderúrgicos S.L. on August 02, 2022</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_zS9sNp3WGWKe" style="width: 15pt; text-align: right">2</td><td style="width: 5pt"/><td id="xdx_F12_zn01m3riXbL4" style="text-align: justify">- Elizabeth Mineração was incorporated by CSN Cimentos S/A on April 30, 2022.</td> </tr></table> <p id="xdx_8A1_zLVkojXRkT4" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.a)</b></td><td style="text-align: justify"><b>Changes in investments in joint ventures, joint operations, associates and other investments</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The positions presented as of December 31, 2022 and 2021 and the changes refer to the interest held by CSN in these companies:</p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfDirectEquityInterestsInSubsidiariesJointVenturesJointOperationsAssociatesAndOtherInvestmentsTableTextBlock_pn3n3_zr5InZY9Z691" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1)"> <tr style="vertical-align: middle"> <td><span style="display: none"><span id="xdx_8BC_zXaYK4H71i05">Schedule of changes in investments, joint ventures, joint operations, associates and other investments</span></span></td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; width: 38%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 8%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 8%">Consolidated</td></tr> <tr> <td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Companies</td> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Opening balance on 12/31/2021</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Capital increase</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Dividends</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Equity Income</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Comprehensive income</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Others</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Final balance on 12/31/2022</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Investments under the equity method</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Joint-venture, Joint-operation and Affiliate</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>MRS Logistica</td> <td style="text-align: center"> </td> <td id="xdx_981_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z4fQGuMJoGX6" style="text-align: right" title="Investments, opening balance">1,806,542</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zIqfcrR2y9Kf" style="text-align: right" title="Dividends"> (77,403)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zf8YKsIDaoQj" style="text-align: right" title="Equity Income"> 325,800</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z7gdwHGVnxq5" style="text-align: right" title="Comprehensive income">(146)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_zQasAHQIB9Wb" style="text-align: right" title="Others">105</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaMember_z1CjClE5109a" style="text-align: right" title="Investments, final balance">2,054,898</td></tr> <tr style="vertical-align: middle"> <td>Fair Value MRS</td> <td style="text-align: center"> </td> <td id="xdx_985_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSMember_z6E8BAhZ3sDb" style="text-align: right" title="Investments, opening balance">480,622</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSMember_z7YE6qblaPv6" style="text-align: right" title="Investments, final balance">480,622</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Fair Value MRS amortization</td> <td style="text-align: center"> </td> <td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zJWpKktQIAT2" style="text-align: right" title="Investments, opening balance">(70,481)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zFzW7JXrn3Mk" style="text-align: right" title="Equity Income">(11,744)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueMRSAmortizationMember_zRabrJpRQm96" style="text-align: right" title="Investments, final balance"> (82,225)</td></tr> <tr style="vertical-align: middle"> <td>Transnordestina Logística S.A.</td> <td style="text-align: center"> </td> <td id="xdx_98C_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z4aonGibxwq9" style="text-align: right" title="Investments, opening balance">1,114,232</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zkHhU8mcOkf2" style="text-align: right" title="Capital increase"> 100,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7u19LJZnczi" style="text-align: right" title="Equity Income">(29,307)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zpfuH162ZYul" style="text-align: right" title="Others"> (411)</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zJ8LdkmFgWD4" style="text-align: right" title="Investments, final balance">1,184,514</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Fair Value -Transnordestina (*)</td> <td style="text-align: center"> </td> <td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_zwC5Q8XUKU91" style="text-align: right" title="Investments, opening balance">271,117</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_zOpDOP1LFd5k" style="text-align: right" title="Others">387,989</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueTransnordestinaMember_fKCop_z8uUSaPWgTT7" style="text-align: right" title="Investments, final balance">659,106</td></tr> <tr style="vertical-align: middle"> <td>Arvedi Metalfer do Brasil (affiliate)</td> <td style="text-align: center"> </td> <td id="xdx_984_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zbBhNVGNI6jh" style="text-align: right" title="Investments, opening balance"> 21,541</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zW8Zy46OtWSb" style="text-align: right" title="Equity Income">4,702</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_zm6x2oV899Nk" style="text-align: right" title="Others"> (461)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--ArvediMetalferdoBrasilMember_z13IszE6szO" style="text-align: right" title="Investments, final balance"> 25,782</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Equimac S.A</td> <td style="text-align: center"> </td> <td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zuL73KgDtoSg" style="text-align: right" title="Investments, opening balance">8,428</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zVF9yO1CCQD2" style="text-align: right" title="Capital increase"> 5,079</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zoFRtxHrfZdj" style="text-align: right" title="Equity Income">3,936</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_z2iVeroc73Wk" style="text-align: right" title="Comprehensive income"> 140</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zpfej0tLkNBh" style="text-align: right" title="Others">899</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zyUGb8HPFlT1" style="text-align: right" title="Investments, final balance"> 18,482</td></tr> <tr style="vertical-align: middle"> <td>Indirect interest in affiliates - CEEE-G</td> <td style="text-align: center"> </td> <td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_zM9J1eL3WJTe" style="color: White; text-align: right" title="Investments, opening balance"><span style="-sec-ix-hidden: xdx2ixbrl2892">-</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_z8nXIlrQv0nl" style="text-align: right" title="Others">216,307</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--IndirectInterestInAffiliatesCEEEGMember_zMTp9NpDYyK6" style="text-align: right" title="Investments, final balance">216,307</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Fair Value indirect participation CEEE-G <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="text-align: center"> </td> <td id="xdx_98F_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_z3frtKATJsnh" style="text-align: right" title="Investments, opening balance"><span style="-sec-ix-hidden: xdx2ixbrl2898">-</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_zqb7q71Wu0bi" style="text-align: right" title="Others">359,024</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueIndirectParticipationCEEEGMember_fKDEp_zdQg6g0Wqt9f" style="text-align: right" title="Investments, final balance">359,024</td></tr> <tr style="vertical-align: middle"> <td>Fair Value amortization indirect participation CEEE-G</td> <td style="text-align: center"> </td> <td id="xdx_98E_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zXEBfcre2cSl" style="color: White; text-align: right" title="Investments, opening balance"><span style="-sec-ix-hidden: xdx2ixbrl2904">-</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zCYVD6Rl68Uc" style="text-align: right" title="Equity Income">(25,889)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--FairValueAmortizationIndirectParticipationCEEEGMember_zNwZ2ejJLosl" style="text-align: right" title="Investments, final balance"> (25,889)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td style="text-align: center"> </td> <td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231_zWDzAhO79e3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, opening balance">3,632,001</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231_zzicvqvyNUN2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Capital increase"> 105,079</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231_zvXix0eJ9Spj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Dividends"> (77,403)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231_zxW01yJTBQ07" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity Income"> 267,498</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231_zfpShOxL0tZg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Comprehensive income">(6)</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--OthersInvestments_pn3n3_c20220101__20221231_ztFgGnw6TRLa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Others">963,452</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231_zuFFnyyQRZyb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, final balance">4,890,621</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Equity interests evaluated by the cost method <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(2)</sup></span></td> <td style="text-align: center"> </td> <td id="xdx_982_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_zV3ttavtplM2" style="text-align: right" title="Investments, opening balance"> 27,041</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_z9XmwO2IVd9f" style="text-align: right" title="Capital increase">14,052</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquityInterestsEvaluatedByTheCostMethodMember_fKDIp_zAszJRK4eYzg" style="text-align: right" title="Investments, final balance"> 41,093</td></tr> <tr style="vertical-align: middle"> <td>Investments at fair value through profit or loss (note 14)</td> <td> </td> <td id="xdx_986_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_zoj0cj1TcD31" style="text-align: right" title="Investments, opening balance">190,320</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_z2hc3zMZqaga" style="text-align: right" title="Others"> (95,620)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--InvestmentsAtFairValueThroughProfitOrLossMember_zofSoppgZrHc" style="text-align: right" title="Investments, final balance"> 94,700</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Others</td> <td style="text-align: center"> </td> <td id="xdx_982_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zrKylwVNTv8f" style="text-align: right" title="Investments, opening balance">285</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zVFNymvzoZl" style="text-align: right" title="Others"> 33,303</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OthersMember_zswTFCm4a6W2" style="text-align: right" title="Investments, final balance"> 33,588</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Other participations</td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zIck9mqb1xik" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, opening balance">217,646</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zH9rYv3soChf" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Capital increase">14,052</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zVqK1DfoB924" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Others"> (62,317)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--OtherParticipationsMember_zzpusKdkTPMg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Investments, final balance">169,381</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Total shareholdings</td> <td style="text-align: center"> </td> <td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iS_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zTvUrfJO99a5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Investments, opening balance">3,849,647</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--CapitalIncreaseInInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zZgRoYypLLli" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Capital increase"> 119,131</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--DividendsInInvestment_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zIMCEZo0ljyj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Dividends"> (77,403)</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--EquityIncomeInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zCctyHAXGAMj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity Income"> 267,498</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zM4bU1iYhmK2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Comprehensive income">(6)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--OthersInvestments_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_zgKEZT1P7NHg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Others">901,135</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods_iE_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--TotalShareholdingsMember_z0ewivyeqgG5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Investments, final balance">5,060,002</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold">Classification of investments in the balance sheet</td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Equity interests</td> <td> </td> <td id="xdx_986_eifrs-full--OtherEquityInterest_iI_pn3n3_c20211231_zQW3TWbOL768" style="text-align: right" title="Equity interests">3,849,647</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--OtherEquityInterest_iI_pn3n3_c20221231_zXjNLcoIk7y" style="text-align: right" title="Equity interests">5,060,002</td></tr> <tr style="vertical-align: middle"> <td>Investment Property</td> <td> </td> <td id="xdx_98A_eifrs-full--InvestmentProperty_iI_pn3n3_c20211231_zatzGVVqWK27" style="border-bottom: Black 0.5pt solid; text-align: right" title="Investment Property">162,181</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--InvestmentProperty_iI_pn3n3_c20221231_z14e3uTbGmoi" style="border-bottom: Black 0.5pt solid; text-align: right" title="Investment Property">159,080</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Total investments in the asset</td> <td> </td> <td id="xdx_98D_eifrs-full--InvestmentAccountedForUsingEquityMethod_iI_pn3n3_c20211231_z4FbAuLsIagl" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Total investments in the asset">4,011,828</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--InvestmentAccountedForUsingEquityMethod_iI_pn3n3_c20221231_zNEtkxQzOacg" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Total investments in the asset">5,219,082</td></tr> </table> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td id="xdx_F09_zHBNlLe5898a" style="width: 0.25in; text-align: left">(*)</td><td id="xdx_F10_z3T89fkBh7x8" style="text-align: justify">In 2022, the Company performed an impairment test of the joint venture Transnordestina Logistica S.A. and reversed the impairment of Fair Value of R$<span id="xdx_901_ecustom--ImpairmentOfFairValue_pn3n3_c20220101__20221231_zXCM2LnAQ7da" title="Impairment of Fair Value">387,989</span>. See details of the impairment test in note 10.e.</td> </tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span id="xdx_F01_znjCfANStEac" style="font-family: Arial, Helvetica, Sans-Serif">(1)</span></td><td style="text-align: justify"><span id="xdx_F14_z3IC6ptUywGa" style="font-family: Arial, Helvetica, Sans-Serif">As of December 31, 2022, the balance of R$ <span id="xdx_901_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pn3n3_c20221231_z8lwqrqH9mtc" title="Fair value acquisition">359,024</span> refers to the Fair Value generated in the acquisition of CEEE-G, according to note 3.c.;</span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td id="xdx_F04_zGgNC1vtIF32" style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif">(2)</span></td><td style="text-align: justify"><span id="xdx_F1B_zK6WZkJRJGa7" style="font-family: Arial, Helvetica, Sans-Serif">In 2021 and 2022, through CSN Inova Ventures, strategic investments were made in startups, namely: Alinea Health Holdings Ltda. I. Systems Aut. Ind., 2D Materials, H2Pro Ltda, 1S1 Energy, Traive INC., OICO Holdings and Clarke Software;</span></td></tr></table> <p id="xdx_8AC_zFsli2XpjfB2" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The reconciliation of equity in earnings of companies with shared control classified as joint ventures and associates and the amount presented in the income statement is presented below and results from the elimination of the results of CSN's transactions with these companies:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfEquityInResultsTableTextBlock_pn3n3_zQF2fEexQeeb" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B0_zqB5JSNw0UQ7" style="display: none">Schedule of equity in results</span></td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: right; width: 67%"> </td> <td style="font-weight: bold; text-align: right; width: 16%"> </td> <td style="text-align: right; width: 1%"> </td> <td style="text-align: right; font-weight: bold; width: 16%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Equity in results of affiliated companies</td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-size: 10pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">MRS Logística S.A.</td> <td id="xdx_98D_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"> 325,800</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MRSLogisticaSAMember_zTl66nDNvwb8" style="text-align: right" title="Equity in results of affiliated companies"> 260,622</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Transnordestina</td> <td id="xdx_988_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies">(29,307)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--TransnordestinaLogisticaSAMember_zOXoh5WWnTo" style="text-align: right" title="Equity in results of affiliated companies">(45,870)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Arvedi Metalfer do Brasil</td> <td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ArvediMetalferDoBrasilSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"> 4,702</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ArvediMetalferDoBrasilSAMember_z2A3aAJaSjE4" style="text-align: right" title="Equity in results of affiliated companies"> 3,265</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Equimac S.A</td> <td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies"> 3,936</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--EquimacSAMember_zGmqEOXiOvW8" style="text-align: right" title="Equity in results of affiliated companies"> (608)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Fair Value Amortization</td> <td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231__ifrs-full--CategoriesOfFinancialAssetsAxis__custom--AmortizatedAtFairValueInvestmentInMRSMember_pn3n3" style="text-align: right" title="Equity in results of affiliated companies">(37,633)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfFinancialAssetsAxis__custom--AmortizatedAtFairValueInvestmentInMRSMember_zTUhRgzBH0K9" style="text-align: right" title="Equity in results of affiliated companies">(11,747)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--EquityInResultsOfAffiliatedCompanies_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity in results of affiliated companies"> 267,498</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--EquityInResultsOfAffiliatedCompanies_pn3n3_c20210101__20211231_zpXvyMwYoBN" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Equity in results of affiliated companies"> 205,662</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: left">Other adjustments</td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-size: 10pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cost of sales</td> <td id="xdx_98C_ecustom--EliminationsToCostOfSale_c20220101__20221231_pn3n3" style="text-align: right" title="Eliminations to cost of sale">(80,006)</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--EliminationsToCostOfSale_pn3n3_c20210101__20211231_zJQBD0kqyQLl" style="text-align: right" title="Eliminations to cost of sale">(62,982)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">To taxes</td> <td id="xdx_98B_ecustom--EliminationsToTaxes_c20220101__20221231_pn3n3" style="text-align: right" title="Eliminations to taxes"> 27,202</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--EliminationsToTaxes_pn3n3_c20210101__20211231_zfo5nBrGp5q6" style="text-align: right" title="Eliminations to taxes"> 21,414</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Others</td> <td id="xdx_98F_ecustom--EquityInResultsOfAffiliatedCompaniesOther_c20220101__20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--OtherInvestmentMember_pn3n3" style="text-align: right" title="Equity in result of affiliated companies other"> 23,223</td> <td style="color: white; text-align: right"> </td> <td id="xdx_980_ecustom--EquityInResultsOfAffiliatedCompaniesOther_pn3n3_c20210101__20211231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--OtherInvestmentMember_zWRMxTkB1Gy3" style="text-align: right" title="Equity in result of affiliated companies other"> 18,410</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Equity in results </td> <td id="xdx_98B_ecustom--EquityInResults_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity in results"> 237,917</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--EquityInResults_pn3n3_c20210101__20211231_zvcmB3frf4mk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity in results"> 182,504</td></tr> </table> <p id="xdx_8A8_zoIUv27qloA1" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt"/></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.b)</b></td><td style="text-align: justify"><b>Additional information on operational subsidiaries based in Brazil and abroad</b></td></tr></table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt"> </span></p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span> <span style="font-size: 9pt">CSN CIMENTOS S.A. (“CSN CIMENTOS”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The cement operations in the Group began in May 2009 with a crushing unit in Volta Redonda/RJ, driven by the synergy between that activity and the generation of slag produced in our blast furnaces in the Presidente Vargas steel plant (“UPV”), a material used as raw material in the production of cement.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In 2011, our production of clinker was initiated after the installation of a furnace in Arcos/MG, using calcitic limestone extracted in the Bocaina mine, existing in the same location that also supplies steel limestone to UPV. The clinker produced is primarily loaded by rail to our cement plant in Volta Redonda/RJ.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In 2015, the unit in Arcos/MG started its production of cement with the installation of two vertical crushers. In 2016 a second production line of clinker was assembled, reaching full independence for clinker in the production of cement.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The production in Arcos is primarily of cement type CP-II, basically composed of clinker, slag, limestone and plaster, and the composition of those materials varies depending on the intended final product. Also, in Arcos, there is extraction of limestone and dolomite destined to UPV.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">ELIZABETH CIMENTOS S.A. (“Elizabeth Cimentos”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 31, 2021, the acquisition of control of Elizabeth Cimentos and Elizabeth Mineração, through its subsidiary CSN Cimentos, was concluded.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Elizabeth Cimentos is a corporation located in Paraíba which manufactures and sells Portland cement and clinker. Its products are marketed in all states of the North and Northeast regions.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">ELIZABETH MINERAÇÃO LTDA. (“Elizabeth Mineração”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-size: 9pt; line-height: 115%">Elizabeth Mineração is incorporated as a limited liability company, founded in 2005, and its object is the extraction, processing, and sale of stone ores. It may also participate in other companies as a partner, shareholder, or member. </span>On May 1, 2022, <span style="font-size: 9pt; line-height: 115%">Elizabeth Mineração was merged into CSN Cimentos S.A.</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">SEPETIBA TECON S.A. (“Tecon”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">It aims to explore Container Terminal at the Port of Itaguaí, located in Itaguaí, in the State of Rio de Janeiro. The terminal is connected to the UPV by the Southeast railroad network, which is granted to MRS Logística S.A. The services provided are handling operations and storage of containers, steel products and cargo in general, among other products and services for washing, maintenance and hygiene of containers.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Tecon won a bidding procedure and entered into the lease agreement on October 23, 1998, starting operations in 2001, for operation of the port terminal for a period of 25 years, extendable for an equal period. In 2022, this deadline was extended for additional 25 years.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Upon termination of the lease, all rights and benefits transferred to Tecon will return to the Federal Government, together with the assets owned by Tecon and those resulting from investments made by it in leased assets, declared reversible by the Federal Government as they are necessary for the continuity of the provision of the service granted. The assets declared reversible will be indemnified by the Federal Government at the residual value of their cost, determined by Tecon’s accounting records after deducting depreciation.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">ESTANHO DE RONDÔNIA S.A. (“ERSA”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Headquartered in the state of Rondônia, the subsidiary operates two units, one in the city of Itapuã do Oeste/RO and the other in Ariquemes/RO. Mining is located in Itapuã do Oeste, where cassiterite (tin ore) is extracted, and in Ariquemes, the foundry where metallic tin is obtained, which is the raw material used at UPV for the manufacture of metal sheets.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">COMPANHIA METALÚRGICA PRADA (“Prada”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Prada operates in two segments: metal steel packaging and flat steel processing and distribution.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><i>Packaging</i></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the metal steel packaging segment, Prada produces the best and safest cans, buckets, and aerosols. It serves the chemical and food segments, providing packaging and lithography services to the main companies in the market.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><i>Distribution</i></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Prada also operates in the flat steel processing and distribution area, with a diversified product line. Supplies coils, rolls, plates, stripes<i>, </i>blanks, metal sheets, profiles, tubes, and tiles, among other products, for the most different segments of the industry - from automotive to civil construction. It is also specialized in providing steel processing services, meeting the demand from companies all over the country.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">METALGRÁFICA IGUAÇU S.A. (“Metalgráfica”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Founded in 1951, Metalgráfica has units in Ponta Grossa (PR) and Goiânia (GO), and produces steel cans for the national and international market of metal food packaging. The operation is a strategic step towards expanding the production capacity of CSN's packaging division. The technology used by Metalgráfica is more modern than that used by CSN, improving the competitiveness of the business and strengthening the national chain, especially in relation to substitute packaging.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">CSN ENERGIA S.A. (“Energia”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Its main objective is to sell electric energy to supply the operational needs of its The Company and its respective subsidiaries. If there is a surplus of the acquired energy, it is sold to the market through the CCEE ("Electric Energy Trading Chamber"). The company's head office is located in Rio de Janeiro.</p> <p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">FTL - FERROVIA TRANSNORDESTINA LOGÍSTICA S.A. (“FTL”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Company created for the purpose of incorporating the spun-off portion of Transnordestina Logística S.A. It operates public cargo transportation services in the northeast of Brazil, in the stretches between the cities of São Luís and Altos, Altos and Fortaleza, Fortaleza and Sousa, Sousa and Recife/Jorge Lins, Recife/Jorge Lins and Salgueiro, Jorge Lins and Propriá, Paula Cavalcante and Cabedelo (Branch of Cabedelo) and Itabaiana and Macau (Branch of Macau) (“Malha I”).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On March 23, 2021, CSN subscribed FTL shares through the capitalization of credits arising from Advances for Future Capital Increase (AFAC) in the amount of R$<span id="xdx_906_ecustom--AdvancesForFutureCapital_pn6n6_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zeNBGAjbNc3d" title="Advances for future capital">10,860</span>, increasing its interest in FTL’s capital from <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zKaXmEBHhmNj" title="Ownership percentage">92.38</span>% to <span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_ztie4rglfCn7" title="Ownership percentage">92.71</span>%. As a result of the operations described above, which caused a change in shareholder participation, the Company recorded a loss in the amount of R$<span id="xdx_90D_eifrs-full--OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax_pn6n6_c20210301__20210323__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FTLFerroviaTransnordestinaLogisticaSAMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zSIfKS4AVQ9l" title="Other comprehensive income">29</span>, recorded in shareholders’ equity under “Other comprehensive income”. There was no change in the corporate structure in 2022.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">CSN MINERAÇÃO S.A. (“CSN Mineração”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Headquartered in Congonhas, in the State of Minas Gerais, CSN Mineração S.A. has as its main objective the production, purchase and sale of iron ore, and has the commercialization of products in the foreign market as its focal point. As of November 30, 2015, CSN Mineração S.A. started to centralize CSN’s mining operations, including the establishments of the Casa de Pedra mine, the TECAR port and an 18.63% stake in MRS. CSN's stake in this subsidiary on December 31, 2022 was of 79.75% (78.24% on December 31, 2021).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span> <span style="font-family: Arial, Helvetica, Sans-Serif">MINÉRIOS NACIONAL S.A. (“Minérios Nacional”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Headquartered in Congonhas, in the State of Minas Gerais, Minérios Nacional has as main objective the production and sale of iron ore. The subsidiary concentrates the mining rights assets related to the Fernandinho, Cayman and Pedras Pretas mines, all in Minas Gerais transferred to Minérios Nacional S.A. in the business combination operation that took place in 2015.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">CBSI - COMPANHIA BRASILEIRA DE SERVIÇOS DE INFRAESTRUTURA (“CBSI”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Located in the city of Araucária, PR, the main purpose of CBSI is to render services to subsidiaries, associates, controlling companies and third-party entities related to the recovery and maintenance of industrial machinery and equipment, civil maintenance, industrial cleaning, preparation product logistics, among others.</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">COMPANHIA FLORESTAL DO BRASIL (“CFB”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Companhia Florestal do Brasil, a legal entity governed by private law, was incorporated on May 24, 2013. It is organized as a closely-held corporation and the company's head office is located in São Paulo.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span> STAHLWERK THÜRINGEN GMBH (“SWT”)</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The SWT was formed from the defunct Maxhütte steel industrial complex in Unterwellenborn, Germany. SWT produces used steel profiles for civil construction in accordance with international quality standards. It main raw material is steel scrap, and its installed production capacity is 1.1 million tons of steel per year. SWT is an indirect subsidiary of CSN Steel S.L.U., a wholly owned subsidiary of CSN.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span> COMPANHIA SIDERÚRGICA NACIONAL – LLC (“CSN LLC”)</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Companhia Siderúrgica Nacional, LLC, a wholly owned subsidiary of CSN Steel S.L.U. which, in turn, is a wholly owned subsidiary of CSN, is an importer and marketer of steel products and maintains its activities in the United States.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span> LUSOSIDER AÇOS PLANOS, S.A. (“Lusosider”)</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Incorporated in 1996, as a continuation of Siderúrgica Nacional - a company privatized by the Portuguese government that year, Lusosider is the only Portuguese industry in the steel sector to produce cold-rolled flat steel, with an anti-corrosion coating. Lusosider has an installed capacity of approximately 550 thousand tons/year to produce four large groups of steel products: galvanized sheet, cold-rolled sheet, pickled sheet, and oil-coated sheet. The products manufactured by Lusosider may be used in the packaging industry, civil construction (tubes and metallic structures) and in components for home appliances.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">COMPANHIA ESTADUAL DE GERAÇÃO DE ENERGIA ELÉTRICA – CEEE-G.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On October 21, 2022, Companhia Florestal Brasileira acquired a <span id="xdx_900_ecustom--StakePercentage_pid_dp_c20221001__20221021_zNvJoDeXZRnf" title="Stake percentage">66.23</span>% stake in Companhia Estadual de Geração de Energia Elétrica – CEEE-G, which belonged to the State of Rio Grande do Sul, later it also acquired on December 15, 2022 the <span id="xdx_902_ecustom--StakePercentage_pid_dp_c20221201__20221215_zAjMhLNpjz8l" title="Stake percentage">32.73</span>% stake in CEEE-G which belonged to Centrais Elétricas Brasileiras S.A. - Eletrobras.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Headquartered in Porto Alegre, State of Rio Grande do Sul. CEEE-G's main purpose is to carry out studies, projects, construction and operation of power plants, as well as entering into company acts resulting from these activities, such as the sale of electricity. CEEE-G exercises share control of Special Purpose Entities (SPEs) Ventos de Curupira S.A., Ventos de Povo Novo S.A. and Ventos de Vera Cruz S.A., incorporated in February 2014 and members of the consortium responsible for building the Povo Novo Wind Complex. CEEE-G's stake as of December 31, 2022 is <span id="xdx_90C_ecustom--StakePercentage_pid_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CompanhiaEstadualDeGeracaodeEnergiaEletricaCEEEGMember_zyYvD3iBmIZ" title="Stake percentage">99.99</span>%.</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">COMPANHIA ENERGÉTICA CHAPECÓ – CEC</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Companhia Energética Chapecó, headquartered in the city of São Paulo, is an independent electricity production concessionaire whose main activity is to take advantage of the electric energy potential located on the Chapecó River, through a hydroelectric power plant, among the municipalities of Ipuaçu and São Domingos, in the state of Santa Catarina, called Quebra-Queixo Generator Center. On December 11, 2000, Companhia Energética Chapecó signed the Concession Agreement for the Use of Public Assets for the generation of electricity 94/2000 with the Brazilian Electricity Regulatory Agency – ANEEL. The concession has a term of 35 years from the date of signature of the concession contract by the granting authority, which may be extended under the conditions established by ANEEL, and provided that the exploration of the hydroelectric use is in accordance with the conditions of the concession contract and in the legislation of the sector.</p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">CSN CIMENTOS BRASIL S.A. (“CSN Cimentos Brasil”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On September 6, 2022, CSN and LafargeHolcim (Brasil) S.A. ("LafargeHolcim") is a corporation, domiciled in Brazil, with its headquarters located at Estrada Aterrado do Leme, Santa Cruz, Rio de Janeiro - RJ, with industrial plants, warehouses and branches in a large part of the national territory. Its main activities are: production, industry and general trade of cement, lime, mortar, minerals and metals in general and complementary products for civil construction, in natura. The stake as of December 31, 2022 is <span id="xdx_90F_ecustom--StakePercentage_pid_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zLojHakiPxt3" title="Stake percentage">99.99</span>%.</p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.c)</b></td><td style="text-align: justify"><b>Main events occurred in the subsidiaries </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">IPO of CSN MINERAÇÃO</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">(a) Initial Public Offering (IPO)</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On February 17, 2021, the subsidiary CSN Mineração concluded its initial public offering at B3 - Brasil, Bolsa, Balcão. The final prospectus of the public offering consisted of: (i) primary distribution of <span id="xdx_900_ecustom--PrimaryDistributionNumberOfSharesSoldByCsn_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zfJbaJQYYROe" title="Number of shares sold">161,189,078</span> shares (“Primary Offering”); and (ii) secondary distribution of <span id="xdx_90C_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z8Y1kzy7Tfx3" title="Number of shares sold by CSN">422,961,066</span> shares, being initially <span id="xdx_90F_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210201__20210217_zPBGSfrEKnv1" title="Number of shares sold by CSN">372,749,743</span> shares (“Secondary Offering”), increased by <span id="xdx_906_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zvVKF4zEdoz1" title="Number of share before initial public offering">50,211,323</span> supplementary shares held by CSN (“Supplementary Shares”). The price per share was fixed at R$<span id="xdx_904_ecustom--PricePerShare_pid_c20210201__20210217__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zz0OR0T7EyP9" title="Price per share">8.50</span> after the collection of intention of investments from institutional buyers in Brazil and abroad.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s interest in the subsidiary CSN Mineração changed from <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNMineracaoMember_zkBqGjdG2Y1k" title="Interest in subsidiary">78.24</span>% in December 2021 to <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNMineracaoMember_zINTGYmBpO1l" title="Interest in subsidiary">79.75</span>% in December 2022.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 5.65pt"/><td style="width: 8.55pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>(i)</b></span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Primary Distribution of Shares </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Upon the primary distribution, CSN Mineração issued <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zAfaCggapA53" title="Number of shares issued">161,189,078</span> shares (“Primary Offering”) and capitalized the total amount of R$<span id="xdx_90E_ecustom--NumberOfValueIssued_iI_pn3n3_c20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z40NK6JSeaq3" title="Number of value issued">1,370,107</span> (R$<span id="xdx_90A_ecustom--TransactionCosts_pn3n3_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zFvAIxiPV1x8" title="Transaction costs">1,347,862</span> net of transaction costs).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The issuance of <span id="xdx_901_eifrs-full--AdjustedWeightedAverageShares_pid_c20220101__20221231__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zlJNY26OSECe" title="Issuance of diluted shares">161,189,078</span> shares diluted the Company’s interest in the capital of CSN Mineração and, accordingly, the Company recognized in other comprehensive income a gain from the change of ownership percentage.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The impact of the transaction is presented below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfPrimaryDistributionOfSharesTableTextBlock_pn3n3_zUdAmg7LvZ5h" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 3)"> <tr style="vertical-align: bottom"> <td style="font: 8pt Arial, Helvetica, Sans-Serif"><span id="xdx_8B7_z0YNbr9f6tzc" style="display: none">Schedule of primary distribution of shares</span></td> <td id="xdx_499_20220101__20221231_zjSBERsbNG19" style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: center"> </td></tr> <tr id="xdx_40A_ecustom--GainOnParticipationInTheCapitalIncrease_zY1EkfvBwur7" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font: 8pt Arial, Helvetica, Sans-Serif; width: 86%">Gain on participation in the capital increase</td> <td style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right; width: 14%"> 1,060,530</td></tr> <tr id="xdx_40A_ecustom--LossDueToDilutionOfParticipationWithIssueOfNewShares_z6h9bW0lZcui" style="vertical-align: bottom"> <td style="font: 8pt Arial, Helvetica, Sans-Serif">Loss due to dilution of participation with issue of new shares</td> <td style="font: 8pt Arial, Helvetica, Sans-Serif; text-align: right"> (231,044)</td></tr> <tr id="xdx_404_ecustom--EquityAdjustmentByDilutionOfSharePercentage_z9GxGrQVaFi1" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font: 8pt Arial, Helvetica, Sans-Serif">Equity adjustment by dilution of share percentage</td> <td style="border-bottom: Black 0.5pt solid; font: 8pt Arial, Helvetica, Sans-Serif; text-align: right">(7,393)</td></tr> <tr id="xdx_40C_eifrs-full--GainsLossesArisingFromSaleAndLeasebackTransactions_zfMo6vp10wIb" style="vertical-align: bottom"> <td style="border-bottom: Black 2pt double; font: bold 8pt Arial, Helvetica, Sans-Serif">Net gain from the transaction</td> <td style="border-bottom: Black 2pt double; font: bold 8pt Arial, Helvetica, Sans-Serif; text-align: right">822,093</td></tr> </table> <p id="xdx_8A2_zM0g9ZusmFSh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 11.35pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 5.65pt"/><td style="width: 8.55pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>(ii)</b></span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Secondary Distribution of Shares </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 11.35pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Upon the secondary distribution of shares, Companhia Siderúrgica Nacional sold 327,593,584 common shares of CSN Mineração and, additionally, in March 2021 sold supplementary <span id="xdx_90B_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210301__20210331__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember__ifrs-full--ComponentsOfEquityAxis__custom--CommonStockMember_z0bMOeEg7tt3" title="Number of shares sold by CSN">50,211,323</span> common shares, totaling <span id="xdx_90D_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_pid_c20210301__20210331_zYhcyoGW6U7j" title="Number of shares sold by CSN">377,804,907</span> or <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20210301__20210331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNMineracaoMember_zXhzUfZ0NX87" title="Interest in subsidiary">9.3</span>% of shares previously held, in the total amount of R$<span id="xdx_90C_ecustom--NumberOfValueIssued_iI_pn3n3_c20210331__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zldkjf1Jfhk5" title="Number of value issued">3,211,342</span> (R$<span id="xdx_90C_ecustom--TransactionCosts_pn3n3_c20210301__20210331__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zW2yY4wL3hSc" title="Transaction costs">3,164,612</span> net of transaction costs). The gain for the sale was recognized as Other Operating Income.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The main impacts of the transaction are presented below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfSecondaryDistributionOfSharesTableTextBlock_pn3n3_zdeZaAhEweAl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 4)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zLJxEIrgn8el" style="display: none">Schedule of Secondary Distribution of shares</span></td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="width: 72%">Equity in the transaction</td> <td style="width: 2%"> </td> <td id="xdx_986_ecustom--IncreaseDecreaseThroughTransactionsWithOwnersShares_c20220101__20221231_pdd" style="text-align: right; width: 26%" title="Equity in the transaction"> 9,947,525</td></tr> <tr style="vertical-align: bottom"> <td>Number of share before initial public offering</td> <td> </td> <td id="xdx_987_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_c20220101__20221231_pdd" style="text-align: right" title="Number of share before initial public offering"> 5,430,057,060</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold">Cost per share</td> <td style="font-weight: bold"> </td> <td id="xdx_988_eifrs-full--DividendsPaidOrdinarySharesPerShare_pid_c20220101__20221231_zGSnQfXkyxw7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cost per share"> R$ 1.83</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Number of shares sold by CSN</td> <td> </td> <td id="xdx_989_ecustom--SecondaryDistributionNumberOfSharesSoldByCsn_c20220101__20221231_pdd" style="text-align: right" title="Number of shares sold by CSN"> 377,804,907</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid">Price per share</td> <td> </td> <td id="xdx_982_ecustom--SecondaryDistributionPricePerShare_pid_c20220101__20221231_zeXL77ewJX29" style="border-bottom: Black 0.5pt solid; text-align: right" title="Price per share"> R$ 8.50</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">(+) Net cash generated in the transaction </td> <td style="font-weight: bold"> </td> <td id="xdx_987_ecustom--SecondaryDistributionNetCashGeneratedInTransaction_c20221231_pn3n3" style="font-weight: bold; text-align: right" title="Net cash generated in the transaction"> 3,211,342</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold">(-) Transaction cost </td> <td style="font-weight: bold"> </td> <td id="xdx_982_ecustom--SecondaryDistributionTransactionCost_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Transaction cost"> (46,730)</td></tr> <tr style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid; font-weight: bold">(=) net cash reveivable (a)</td> <td style="font-weight: bold"> </td> <td id="xdx_985_ecustom--SecondaryDistributionNetCahsReveivable_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Net cahs reveivable"> 3,164,612</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold">(-) Cost of shares (b)</td> <td style="font-weight: bold"> </td> <td id="xdx_983_ecustom--SecondaryDistributionCostOfShares_c20220101__20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Cost of shares">(692,115)</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 2pt double; font-weight: bold">(=) Net gain from the transaction (a)+(b)</td> <td style="font-weight: bold"> </td> <td id="xdx_980_ecustom--SecondaryDistributionNetGainFromTransaction_c20220101__20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net gain from the transaction"> 2,472,497</td></tr> </table> <p id="xdx_8A6_ztFpGNV7r192" style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">- Shares repurchase program of subsidiary CSN Mineração</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On March 24, 2021, November 3, 2021, and May 18, 2022, the Board of Directors of CSN Mineração approved the Share Repurchase Plans, to remain in treasury and subsequent disposal or cancellation, pursuant to CVM Instruction 567/2015, described below.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On May 18, 2022, the cancellation of 105,907,300 nominative common shares without a nominal value, repurchased and held in treasury, was approved at a Board of Directors' Meeting. On December 31, 2022 the subsidiary CSN Mineração had no treasury shares.</p> <p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfShareRepurchaseProgramsOfSubsidiaryCSNMineracaoTableTextBlock_pn3n3_z89MhdpjSHvl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 5)"> <tr style="vertical-align: middle"> <td style="text-align: center"><span id="xdx_8B1_zyvglx3wgx6k" style="display: none">Schedule of share repurchase programs of subsidiary CSN Mineracao</span></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%">Program</td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Board’s Authorization</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Authorized quantity</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 19%">Program period</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Average buyback price</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 13%">Minimum and maximum buyback price</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Number bought back</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Share cancelation</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%">Treasury balance </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: center">1º</td> <td> </td> <td style="text-align: center"> <span id="xdx_904_ecustom--BoardsAuthorization_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember" title="Boards authorization">03/24/2021</span> </td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zYLgP98xcL8" style="text-align: right" title="Authorized quantity"> 58,415,015</td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_900_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember" title="Description of program period">from 3/25/2021 to 9/24/2021</span> </td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center"> R$<span id="xdx_909_ecustom--RepurchaseAverageBuybackPrice_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zjqacvu1FAC5" title="Repurchase average buyback price">6.1451</span> </td> <td style="text-align: right"> </td> <td style="text-align: center"> R$<span id="xdx_909_ecustom--MinimumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zrntYgN2qgR6" title="Minimum buyback price">5.5825</span> and R$<span id="xdx_906_ecustom--MaximumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zYrrynGEQHDj" title="Maximum buyback price">6.7176</span> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--WeightedAverageShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zri7CXhC5Qqc" style="text-align: right" title="Number bought back shares"> 52,940,500</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--TreasurySharesOne_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--FirstProgramMember_zdms99rwFrj6" style="text-align: right" title="Treasury balance"> 52,940,500</td></tr> <tr style="vertical-align: middle"> <td style="text-align: center">2º</td> <td> </td> <td style="text-align: center"> <span id="xdx_90E_ecustom--BoardsAuthorization_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember" title="Boards authorization">11/03/2021</span> </td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zTOngUIZ68h5" style="text-align: right" title="Authorized quantity"> 53,000,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_907_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember" title="Description of program period">from 11/04/2021 to 9/24/2022</span> </td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center"> R$<span id="xdx_904_ecustom--RepurchaseAverageBuybackPrice_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zNjTl1chm6jh" title="Repurchase average buyback price">6.1644</span> </td> <td style="text-align: right"> </td> <td style="text-align: center"> R$<span id="xdx_909_ecustom--MinimumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zgTHDCMTJOzb" title="Minimum buyback price">5.0392</span> and R$<span id="xdx_900_ecustom--MaximumBuybackPrice_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zMUG4DCyOyo8" title="Maximum buyback price">6.1208</span> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--WeightedAverageShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_zkte0Tw7NKt6" style="text-align: right" title="Number bought back shares"> 52,466,800</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--TreasurySharesOne_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramMember_pn3n3" style="text-align: right" title="Treasury balance"> 105,907,300</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> <span id="xdx_906_ecustom--BoardsAuthorization_dd_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramsMember_zkNoFW5FgFp2" title="Boards authorization">05/18/2022</span> </td> <td style="text-align: right"> </td> <td style="text-align: center"/> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> Not applicable </td> <td style="text-align: right"> </td> <td style="text-align: center"> Not applicable </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--CancelationOfShares_iI_pid_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SecondProgramsMember_zjK1k1ivXW6e" style="text-align: right" title="Cancelation of shares">105,907,300</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: center">3º</td> <td> </td> <td style="text-align: center"> <span id="xdx_90A_ecustom--BoardsAuthorization_dd_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zRfDh7sNwTK1" title="Boards authorization">05/18/2022</span> </td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--AuthorizedQuantityShares_pid_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zj361AU4aCtl" style="text-align: right" title="Authorized quantity">106,000,000</td> <td style="text-align: right"> </td> <td style="text-align: center"> <span id="xdx_90D_ecustom--DescriptionOfProgramPeriod_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ThirdProgramMember_zKZxhqV6mGtj" title="Description of program period">from 05/19/2022 to 5/18/2023</span> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--WeightedAverageShares_pid_c20220101__20221231_zDZKax6ZJs22" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Number bought back shares">105,407,300</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--CancelationOfShares_iI_pid_c20221231_zJ8YAQV6nod6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cancelation of shares">105,907,300</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> </table> <p id="xdx_8A6_zvI3hoJanNtb" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">- Drop down - Cement</span></b></p> <p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The cement activities had been carried out as a business unit of CSN and, recently, the Company chose to segregate these activities to its subsidiary CSN Cimentos. This segregation was approved at an Extraordinary General Meeting of CSN Cimentos, held on January 31, 2021, which, among other matters, approved a capital increase in CSN Cimentos in the amount of R$2,956,094, with the issuance of 2,956,094,491 new common shares, which were fully subscribed and paid in on the same date by the Company, upon assignment of the net assets, liabilities, goods, rights and obligations related to CSN's cement segment, as described in detail in the Appraisal Report, also approved at the aforementioned meeting.</p> <p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Find below the breakdown of the net assets contributed:</p> <p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory_pn3n3_zpRaFH5MtVTc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 6)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BF_zlt2EVYihUD6" style="display: none">Schedule of breakdown of net assets</span></td> <td> </td> <td id="xdx_49C_20201231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zg4NRkchCZ72" style="text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_496_20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zqZTRTesNUDb" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; width: 46%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%">12/31/2020</td> <td style="border-top: Black 0.5pt solid; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%">01/31/2021</td></tr> <tr id="xdx_40A_eifrs-full--AssetsAbstract_iB"> <td style="font-weight: bold; vertical-align: bottom">Assets</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Appraisal reports</td> <td style="vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Close balance</td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentReceivables_iI_zbBpiqLKAdwl" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Trade receivables</td> <td> </td> <td style="text-align: right">37,171</td> <td style="text-align: left"> </td> <td style="text-align: right">54,684</td></tr> <tr id="xdx_407_eifrs-full--Inventories_iI_zrm4WLULIa66" style="vertical-align: bottom"> <td style="text-align: left">Inventories</td> <td> </td> <td style="text-align: right"> 134,309</td> <td style="text-align: left"> </td> <td style="text-align: right"> 164,460</td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentAssets_iI_zEo0VPzYuAvj" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Other assets </td> <td> </td> <td style="text-align: right">29,186</td> <td style="text-align: left"> </td> <td style="text-align: right">30,228</td></tr> <tr id="xdx_408_eifrs-full--OtherPropertyPlantAndEquipment_iI_zmAZAPef72fi" style="vertical-align: bottom"> <td style="text-align: left">Property, plant and equipment</td> <td> </td> <td style="text-align: right"> 3,151,349</td> <td style="text-align: left"> </td> <td style="text-align: right"> 3,129,161</td></tr> <tr id="xdx_40A_eifrs-full--IntangibleAssetsAndGoodwill_iI_zJb70XySBSsa" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Intangíible assets </td> <td> </td> <td style="text-align: right"> 8,086</td> <td style="text-align: left"> </td> <td style="text-align: right"> 8,086</td></tr> <tr id="xdx_400_eifrs-full--LiabilitiesAbstract_iB" style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TradeAndOtherCurrentPayablesToTradeSupplier_iI_z6UyxdpGaFih" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Trade payables</td> <td> </td> <td style="text-align: right">(253,186)</td> <td style="text-align: left"> </td> <td style="text-align: right">(278,538)</td></tr> <tr id="xdx_405_eifrs-full--OtherCurrentPayables_iNI_di_zoV2ox0lZEL1" style="vertical-align: bottom"> <td style="text-align: left">Other payables current</td> <td> </td> <td style="text-align: right"> (42,074)</td> <td style="text-align: left"> </td> <td style="text-align: right"> (34,301)</td></tr> <tr id="xdx_409_eifrs-full--CurrentLeaseLiabilities_iNI_di_zhBFvhhKOQNb" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Lease liabilities</td> <td> </td> <td style="text-align: right"> (42,257)</td> <td style="text-align: left"> </td> <td style="text-align: right"> (24,430)</td></tr> <tr id="xdx_40C_eifrs-full--MiscellaneousOtherProvisions_iNI_di_zvG9WyRo5DDi" style="vertical-align: bottom"> <td style="text-align: left">Other provisions</td> <td> </td> <td style="text-align: right"> (66,490)</td> <td style="text-align: left"> </td> <td style="text-align: right"> (64,125)</td></tr> <tr id="xdx_40E_eifrs-full--Assets_iI_zxV9AatTYiJ3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Net assets</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 2,956,094</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 2,985,225</td></tr> </table> <p id="xdx_8A2_zHSecp0rcO64" style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.d)</b></td><td style="text-align: justify"><b>Joint ventures and joint operations financial information</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The balance sheet and income statement balances of the companies whose control is shared are shown below and refer to 100% of the companies’ results:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfJointVenturesAndJointOperationsFinancialnformationTableTextBlock_pn3n3_zalQhXluZm46" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 7)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"><span id="xdx_8BA_zvZDwtS5kW3k" style="display: none">Schedule of joint ventures and joint operations financial information</span></td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 26%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 7%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 8%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 9%">12/31/2022</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 6%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 9%">12/31/2021</td></tr> <tr style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid"> </td> <td> </td> <td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center">Joint-Venture</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; font-style: italic"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: left"> Joint-Operation </td> <td> </td> <td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center">Joint-Venture</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic">Joint-Operation</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: center"/> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">MRS Logística</td> <td style="vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Transnordestina Logística</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Equimac S.A.</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Itá Energética</td> <td style="vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">MRS Logística</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Transnordestina Logística</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Equimac S.A.</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Itá Energética</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Equity interest (%)</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">37.27%</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">48.03%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">50.00%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">48.75%</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">37.27%</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">47.26%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">50.00%</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">48.75%</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Balance sheet</td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> Current Assets </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cash and cash equivalents</td> <td> </td> <td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents">867,937</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents">1,164</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"> 8,983</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"> 46,946</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"> 1,836,612</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents">1,259</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Cash and cash equivalents">2,077</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Cash and cash equivalents"> 42,500</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Advances to suppliers</td> <td> </td> <td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"> 29,500</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"> 21,036</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"> 1,384</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Advances to suppliers">1,273</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"> 44,011</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Advances to suppliers"> 11,486</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Advances to suppliers">407</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentAdvancesToSuppliers_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Advances to suppliers"> 1,254</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Other current assets</td> <td> </td> <td id="xdx_987_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets">1,351,335</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"> 78,777</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current assets"> 11,648</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--OtherCurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current assets"> 30,735</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"> 1,065,913</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current assets"> 55,334</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current assets">8,862</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--OtherCurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current assets"> 18,453</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Total current assets</td> <td style="font-weight: bold"> </td> <td id="xdx_983_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets">2,248,772</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 100,977</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 22,015</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 78,954</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 2,946,536</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 68,079</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 11,346</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--CurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current assets"> 62,207</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold"> Non-current Assets </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Other non-current assets</td> <td> </td> <td id="xdx_986_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets">887,987</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"> 255,367</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other non-current assets"> 1,643</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherNoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current assets"> 19,007</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"> 980,861</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current assets"> 124,776</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherNoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current assets"> 19,578</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Investments, PP&E and intangible assets</td> <td> </td> <td id="xdx_988_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 11,541,779</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 11,029,525</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 41,709</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--InvestmentsPpeAndIntangibleAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 325,911</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 9,614,144</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 10,145,422</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets"> 28,964</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--InvestmentsPpeAndIntangibleAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Investments ppe and intangible assets">358,265</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Total non-current assets</td> <td style="font-weight: bold"> </td> <td id="xdx_98B_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 12,429,766</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 11,284,892</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 43,352</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 344,918</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 10,595,005</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 10,270,198</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets"> 28,964</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentAssets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current assets">377,843</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Total Assets</td> <td> </td> <td id="xdx_98B_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 14,678,538</td> <td style="font-weight: bold"> </td> <td id="xdx_984_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 11,385,869</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 65,367</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--Assets_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 423,872</td> <td style="font-weight: bold"> </td> <td id="xdx_983_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 13,541,541</td> <td style="font-weight: bold"> </td> <td id="xdx_985_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 10,338,277</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets"> 40,310</td> <td style="font-weight: bold"> </td> <td id="xdx_982_eifrs-full--Assets_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Assets">440,050</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Current Liabilities </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Borrowings and financing </td> <td> </td> <td id="xdx_98C_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings">735,231</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"> 142,073</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--ShorttermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current borrowings"> 5,497</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"> 767,992</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Current borrowings"> 228,769</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--ShorttermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current borrowings">4,041</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Lease liabilities</td> <td> </td> <td id="xdx_983_eifrs-full--CurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current lease liabilities">472,129</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"> 701</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentLeaseLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Current lease liabilities"> 383,323</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Other current liabilities</td> <td> </td> <td id="xdx_98A_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities">1,682,928</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"> 150,268</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current liabilities"> 5,777</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherCurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current liabilities"> 14,326</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"> 1,513,799</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other current liabilities"> 157,946</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Other current liabilities">4,063</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherCurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other current liabilities"> 40,473</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Total current liabilities</td> <td style="font-weight: bold"> </td> <td id="xdx_98A_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities">2,890,288</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"> 292,341</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"> 11,975</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"> 14,326</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"> 2,665,114</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"> 386,715</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities">8,104</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current liabilities"> 40,473</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> Non-current Liabilities </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Borrowings and financing </td> <td> </td> <td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings">3,604,793</td> <td> </td> <td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings">7,142,895</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"> 14,446</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td> </td> <td id="xdx_984_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"> 3,551,278</td> <td> </td> <td id="xdx_98E_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings">6,665,700</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--LongtermBorrowings_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current portion of non-current borrowings"> 15,351</td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Lease liabilities</td> <td> </td> <td id="xdx_982_eifrs-full--NoncurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities">1,928,931</td> <td> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--NoncurrentLeaseLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"> 630</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td> </td> <td id="xdx_98C_eifrs-full--NoncurrentLeaseLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Non-current lease liabilities"> 1,718,366</td> <td> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Other non-current liabilities</td> <td> </td> <td id="xdx_989_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities">740,892</td> <td> </td> <td id="xdx_986_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities">1,484,884</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Other non-current liabilities"> 1,353</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherNoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current liabilities"> 18,914</td> <td> </td> <td id="xdx_986_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"> 759,538</td> <td> </td> <td id="xdx_987_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="text-align: right" title="Other non-current liabilities"> 928,254</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td> </td> <td id="xdx_985_eifrs-full--OtherNoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="text-align: right" title="Other non-current liabilities"> 16,098</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Total non-current liabilities</td> <td style="font-weight: bold"> </td> <td id="xdx_981_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities">6,274,616</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities">8,627,779</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="text-align: right" title="Non-current liabilities"> 16,429</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"> 18,914</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"> 6,029,182</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities">7,593,954</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; text-align: right" title="Non-current liabilities"> 15,351</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Non-current liabilities"> 16,098</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Shareholders’ equity</td> <td style="font-weight: bold"> </td> <td id="xdx_985_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity">5,513,634</td> <td style="font-weight: bold"> </td> <td id="xdx_983_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity">2,465,749</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"> 36,963</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Equity_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"> 390,632</td> <td style="font-weight: bold"> </td> <td id="xdx_986_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"> 4,847,245</td> <td style="font-weight: bold"> </td> <td id="xdx_982_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity">2,357,608</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity"> 16,855</td> <td style="font-weight: bold"> </td> <td id="xdx_981_eifrs-full--Equity_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="font-weight: bold; text-align: right" title="Equity">383,479</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left">Total liabilities and shareholders’<br/> equity</td> <td> </td> <td id="xdx_981_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 14,678,538</td> <td> </td> <td id="xdx_983_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 11,385,869</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 65,367</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--EquityAndLiabilities_c20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 423,872</td> <td> </td> <td id="xdx_986_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 13,541,541</td> <td> </td> <td id="xdx_982_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 10,338,277</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities"> 40,310</td> <td> </td> <td id="xdx_981_eifrs-full--EquityAndLiabilities_c20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergeticaMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Equity and liabilities">440,050</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"> </td> <td> </td> <td id="xdx_49D_20220101__20221231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSA3Member_zQKhByxmejP2" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_493_20220101__20221231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zyagWI2Hu1r8" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_498_20220101__20221231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zZZtHrM4NKo9" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49C_20220101__20221231__ifrs-full--JointOperationsAxis__custom--ItaEnergetica3Member_zD8aR8iXsJB4" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_494_20210101__20211231__ifrs-full--JointOperationsAxis__custom--MRSLogisticaSA3Member_zneZk3bcWcW" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49A_20210101__20211231__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zGkPjJDoKAZ5" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_493_20210101__20211231__ifrs-full--JointOperationsAxis__custom--EquimacSAMember_zfqUVZHPEodf" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49A_20210101__20211231__ifrs-full--JointOperationsAxis__custom--ItaEnergetica3Member_z3EPh2J3J84g" style="text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="font-weight: bold; vertical-align: bottom; text-align: right">01/01/2022 to 12/31/2022</td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="font-weight: bold; vertical-align: bottom; text-align: right">01/01/2021 to 12/31/2021</td></tr> <tr> <td style="border-top: Black 0.5pt solid; vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center">Joint-Venture</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center">Joint-Operation</td> <td style="border-top: Black 0.5pt solid; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom"> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center">Joint-Venture</td> <td style="border-top: Black 0.5pt solid; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: bottom; text-align: center">Joint-Operation</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 27%"/> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%">MRS Logística</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%">Transnordestina Logística</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%">Equimac S.A.</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%">Itá Energética</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%">MRS Logística</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%">Transnordestina Logística</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 9%">Equimac S.A.</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 8%">Itá Energética</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Equity interest (%)</td><td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">37.27%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">48.03%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">50.00%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">48.75%</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">37.27%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">47.26%</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">50.00%</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">48.75%</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Statements of Income</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_pn3n3_zPEDO4ANMNx5" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Net revenue</td> <td> </td> <td style="text-align: right">5,592,118</td> <td style="text-align: right"> </td> <td style="text-align: right"> 375</td> <td style="text-align: right"> </td> <td style="text-align: right"> 41,307</td> <td style="text-align: right"> </td> <td style="text-align: right"> 188,024</td> <td style="text-align: right"> </td> <td style="text-align: right"> 4,427,385</td> <td style="text-align: right"> </td> <td style="text-align: right"> 138</td> <td style="text-align: right"> </td> <td style="text-align: right"> 15,238</td> <td style="text-align: right"> </td> <td style="text-align: right"> 221,023</td></tr> <tr id="xdx_406_eifrs-full--CostOfSales_pn3n3_zEtiRDH8xjJ9" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cost of sales and services</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> (3,477,896)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"/> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right">(24,977)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> (100,454)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right">(2,919,527)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"/> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right">(13,001)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> (81,649)</td></tr> <tr id="xdx_40D_eifrs-full--GrossProfit_pn3n3_z5fquSy0Bb1c" style="vertical-align: bottom"> <td style="text-align: left">Gross profit</td> <td> </td> <td style="text-align: right">2,114,222</td> <td style="text-align: right"> </td> <td style="text-align: right"> 375</td> <td style="text-align: right"> </td> <td style="text-align: right"> 16,330</td> <td style="text-align: right"> </td> <td style="text-align: right">87,570</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,507,858</td> <td style="text-align: right"> </td> <td style="text-align: right"> 138</td> <td style="text-align: right"> </td> <td style="text-align: right">2,237</td> <td style="text-align: right"> </td> <td style="text-align: right"> 139,374</td></tr> <tr id="xdx_40A_ecustom--OperatingExpensesIncome_pn3n3_zYpQ1htzXLNk" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Operating (expenses) income </td> <td> </td> <td style="text-align: right"> (243,399)</td> <td style="text-align: right"> </td> <td style="text-align: right">(40,685)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (3,769)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (77,742)</td> <td style="text-align: right"> </td> <td style="text-align: right">(116,499)</td> <td style="text-align: right"> </td> <td style="text-align: right">(76,543)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (3,453)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (69,097)</td></tr> <tr id="xdx_40C_ecustom--FinancialIncomeExpensesNet_pn3n3_zY5jQjJ7zADk" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Financial income (expenses), net</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> (641,862)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right">(21,551)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> (3,211)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> 2,545</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right">(345,513)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right">(20,651)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"/> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> 1,274</td></tr> <tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_pn3n3_z5YE9nr6Njvf" style="vertical-align: bottom; background-color: #DCE6F1"> <td>Income before income tax and social<br/> contribution</td> <td> </td> <td style="text-align: right">1,228,961</td> <td style="text-align: right"> </td> <td style="text-align: right">(61,861)</td> <td style="text-align: right"> </td> <td style="text-align: right">9,350</td> <td style="text-align: right"> </td> <td style="text-align: right">12,373</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,045,846</td> <td style="text-align: right"> </td> <td style="text-align: right">(97,056)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (1,216)</td> <td style="text-align: right"> </td> <td style="text-align: right">71,551</td></tr> <tr id="xdx_401_ecustom--CurrentAndDeferredIncomeTaxAndSocialContribution_pn3n3_zatB51ylNyl8" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Current and deferred income tax<br/> and social contribution</td> <td> </td> <td style="text-align: right"> (354,786)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> (1,479)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (4,408)</td> <td style="text-align: right"> </td> <td style="text-align: right">(346,551)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> (24,390)</td></tr> <tr id="xdx_40F_eifrs-full--ProfitLossFromContinuingOperations_pn3n3_z70eXmoMmnM8" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Profit / (loss) for the year</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">874,175</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">(61,861)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">7,871</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 7,965</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 699,295</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">(97,056)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (1,216)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">47,161</td></tr> </table> <p id="xdx_8AE_zBlByaqDOgBb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">ITÁ ENERGÉTICA S.A. - (“ITASA”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">ITASA is a corporation established in July 1996 that was engaged to operate under a concession, the Itá Hydropower Plant (“HPP Itá”), with 1,450 MW of installed power, located on the Uruguay River, on the Santa Catarina and Rio Grande do Sul state border. The HPP Itá concession is shared with ENGIE Brasil Energia S.A., with CSN holding 48.75%.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">MRS LOGÍSTICA S.A. (“MRS”)</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">Located in the city of Rio de Janeiro-RJ, the company aims to exploit, for an onerous concession, the public service of railway cargo transportation in the areas of the Southeast Network, located on the Rio de Janeiro, São Paulo, and Minas Gerais axis, previously held by the extinct Rede Ferroviária Federal S.A. - RFFSA. The concession has a term of 30 years from December 1, 1996, extendable for an equal period by exclusive decision of the grantor. In July 2022, the granting authority approved the extension of the concession for additional 30 years from December 1, 2026.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">MRS can also explore modal transport services related to rail transport and participate in projects aimed at expanding the rail services granted.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For the provision of services, MRS leased from RFFSA, for the same period of the concession, the assets necessary for the operation and maintenance of the rail freight transport activities. At the end of the concession, all leased assets will be transferred to the possession of the railway transport operator designated in that same act.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company directly holds an 18.64% interest in the total capital of MRS and indirectly, through its subsidiary CSN Mineração S.A., a 14.86% interest in the capital of MRS, totaling a 33.50% interest.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt">CONSÓRCIO DA USINA HIDRELÉTRICA DE IGARAPAVA</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Igarapava Hydropower Plant is located on the Grande River, in the city of Conquista, MG, and has installed capacity of 210 MW. It consists of 5 Bulb-type generating units.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN holds 17.92% of the investment in the consortium, whose specific purpose is the distribution of electricity, which is distributed according to the percentage of participation of each company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.e)</b></td><td style="text-align: justify"><b>TRANSNORDESTINA LOGÍSTICA S.A. (“TLSA”) </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">TLSA is primarily engaged in the public service operation and development of a railroad network in the Northeast of Brazil, comprising the rail links Velha-Salgueiro, Salgueiro-Trindade, Trindade-Eliseu Martins, Salgueiro- Porto de Suape, and Missão Velha-Porto de Pecém (“Malha II”). On December 23, 2022, after extensive negotiations involving ANTT, TCU and the then Ministry of Infrastructure, the first amendment to the Concession Agreement was signed, which redefined the scope and deadlines for completion of the TLSA sections, notably to provide for the return of the section Salgueiro-Porto de Suape, which results in a project with the current 1,206 km of rail network and completion deadline up to December 2029.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Management relies on resources from its shareholders and third parties to complete the work, which is expected to be available, based on previously conducted agreements and recent discussions between the parties involved. After evaluating this matter, Management concluded that the use of the project’s business continuity accounting basis in the preparation of the financial statements was considered appropriate.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 2.85pt 0 0; text-align: justify; text-indent: 0in"><b>Measurement of recoverable value:</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 2.85pt 0 0; text-align: justify; text-indent: 0in"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfMeasurementOfRecoverableValueTableTextBlock_zLzbOTOvE6W" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 8)"> <tr style="vertical-align: top"> <td style="font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span id="xdx_8B9_zyS5uzvHXCZ4" style="display: none">Schedule of measurement of recoverable value</span></td> <td style="font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"> </td></tr> <tr style="vertical-align: top"> <td style="border: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 50%; padding-right: 2.85pt; text-align: center; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><b>Cash flow projection</b></span></td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 50%; padding-right: 2.85pt; text-align: center; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><b>By 2057</b></span></td></tr> <tr style="vertical-align: top"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_903_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionOneMember" title="Cash flow projection">Gross margin</span></span></td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_90F_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionOneMember" title="Measurement of recoverable value by 2057">Estimated based on market study to capture cargo and operating costs according to market trend studies</span></span></td></tr> <tr style="vertical-align: top"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_90A_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionTwoMember" title="Cash flow projection">Cost estimate</span></span></td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_905_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionTwoMember" title="Measurement of recoverable value by 2057">Study-based costs and market trends</span></span></td></tr> <tr style="vertical-align: top"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_90F_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionThreeMember" title="Cash flow projection">Perpetuity growth rate</span></span></td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_90C_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectionThreeMember" title="Measurement of recoverable value by 2057">Growth rate was not considered as a result of the projection model until the end of the concession</span></span></td></tr> <tr style="vertical-align: top"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_906_ecustom--CashFlowProjection_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectiFourMember" title="Cash flow projection">Discount rate</span></span></td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt/115% Arial, Helvetica, Sans-Serif; padding-right: 2.85pt; text-align: justify; text-indent: 0in"><span style="font-size: 9pt; line-height: 115%"><span id="xdx_901_ecustom--MeasurementOfRecoverableValueBy2057_c20220101__20221231__custom--MeasurementOfRecoverableValueAxis__custom--CashFlowProjectiFourMember" title="Measurement of recoverable value by 2057">Range from 5.32% to 6.99% in real terms</span>.</span></td></tr> </table> <p id="xdx_8A5_zURF6EOnc3Cl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Additionally, CSN, as an investor, carried out is impairment test of its interest in TLSA through the ability to distribute dividends by TLSA, a methodology known as the Dividend Discount Model, or DDM, to remunerate the capital invested by its shareholders. For the performance of this test, some factors were taken into account, such as:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">The dividend flow was extracted from TLSA’s nominal cash flow;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">The dividend flow was calculated considering the percentages of annual participation, considering the dilutions of CSN’s participation resulting from the amortization of debts;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">This dividend flow was then discounted to present value using the cost of equity (Ke) embedded in TLSA’s WACC rate; and</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">This extracted Ke was the one calculated in “rolling WACC” from TLSA.</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Due to the sharing of investors’ risks and the fact that the asset being tested represents the cash-generating unit itself, which in turn equals the legal entity, the risk determined by CSN’s Management is the same as that applied by TLSA when evaluating the investment of its own assets, with no additional risk factor to the model.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Based on the analyses and interpretations of the paragraphs of IAS 28 - Investments in Associates and Joint Ventures and measurement through the impairment test of the investment made, expanding its profitability projections, bringing greater security with respect to its operating assets, thus leading to the Company's decision to reverse impairment of the TLSA’s Fair Value recorded in 2016, in the amount of R$<span id="xdx_907_ecustom--ReverseImpairmentOfFairValue_pn3n3_c20220101__20221231_zaCUwkdmXJG9" title="Reverse impairment of fair value">387,989</span>. Therefore, it was not necessary to recognize any additional impairment.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.f)</b></td><td style="text-align: justify"><span style="font-size: 9pt; line-height: 115%"><b>Other investments</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span>PANATLÂNTICA SA (“Panatlântica”)</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Publicly-held corporation headquartered in Gravataí-RS, whose purpose is the industrialization, trade, import, export and processing of steel and metals, ferrous or non-ferrous, coated or not. This investment is classified at fair value through profit or loss.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company currently holds 11.31% on December 31, 2022 and 2021 of Panatlântica’s total share capital.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span>ARVEDI METALFER DO BRASIL SA (“Arvedi”)</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="line-height: 115%">Arvedi, headquartered in Salto, State of São Paulo, is engaged in pipe production</span>. As of December 31, 2022 and 2021, CSN had a 20.00% interest in Arvedi’s share capital.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Equity method of accounting and consolidation</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The equity method of accounting for subsidiaries, joint ventures and associates is applied. Other investments are held at fair value or cost.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Subsidiaries: </b>They are entities in which the Company has significant influence over its financial and operating policies and/or potential exercisable or convertible voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to the Company and cease to be consolidated on the date on which control ceases.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Jointly controlled entities: </b>are all entities in which the Company has jointly contractually controlled control with one or more parties and can be classified as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Joint operations:</span> are accounted for in the financial statements in order to represent the Company's contractual rights and obligations.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Joint ventures:</span> are accounted for under the equity method and are not consolidated.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Associates:</b> are all entities over which the Company has significant influence but not control, generally through a shareholding of 20% to 50% of the voting rights. Investments in associates are initially recognized at cost and subsequently measured using the equity method.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Exclusive funds</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The exclusive funds are private investment funds in which CSN’s resources are allocated according to the Company’s intention. They are managed by BNY Mellon Serviços Financeiros DTVM S.A. and Caixa Econômica Federal (CEF).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Transactions between subsidiaries, associates, joint ventures and joint operations </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Unrealized balances and gains on transactions with subsidiaries, jointly controlled entities and associates are eliminated proportionally to CSN’s interest in the entity in question in the consolidation process. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. The effects on the results of transactions with jointly controlled entities are also eliminated, where part of the equity in results of jointly controlled entities is reclassified to financial expenses, cost of products sold and income tax and social contribution.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The subsidiaries and jointly controlled entities have the same reporting date and accounting policies as those adopted by the Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Foreign currency transactions and balances</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The transactions in foreign currencies are translated into the functional currency using the exchange rates in effect at the dates of the transactions or valuations when their values are remeasured. Foreign exchange gains and losses resulting from the settlement of those transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement as financial result, except when they are recognized in shareholders' equity as a result of foreign operation characterized as foreign investment.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Advances made in foreign currencies are recorded at the exchange rate of the date the entity makes the advance payments or receipts, recognizes (transaction date) as a non-monetary asset or non-monetary liability.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Impairment testing</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Investments are reviewed for verification of impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized at the amount by which the carrying amount of the asset exceeds its recoverable amount.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>10.g)</b></td><td style="text-align: justify"><b>Investment properties</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The balance of investment properties is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfInvestmentPropertiesTableTextBlock_pn3n3_znKblujHlLXi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 9)"> <tr> <td style="vertical-align: middle; text-align: left"><span id="xdx_8BE_zjRjYOxhZ4Wj" style="display: none">Schedule of investment properties</span></td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td id="xdx_4BA_ifrs-full--TypesOfInvestmentPropertyAxis_ifrs-full--LandMember_zAsCXCeMZkE2" style="padding-left: 15px; vertical-align: bottom; text-align: center"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td id="xdx_4BA_ifrs-full--TypesOfInvestmentPropertyAxis_ifrs-full--BuildingsMember_z9Cpkgt1JdWh" style="padding-left: 15px; vertical-align: bottom; text-align: center"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td id="xdx_4BB_ifrs-full--TypesOfInvestmentPropertyAxis_custom--ConsolidatedTotalMember_zIg5bn35SqU" style="padding-left: 15px; vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 45%"> </td> <td style="width: 1%"> </td> <td style="width: 14%"> </td> <td style="width: 1%"> </td> <td style="width: 20%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 18%">Consolidated</td></tr> <tr style="background-color: white"> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Land</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Buildings </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Total</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2020</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt">97,610</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt">86,548</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> 184,158</td></tr> <tr id="xdx_43B_c20200101__20201231_ecustom--CostInInvestmentProperties_zIHxz50TfATd"> <td style="vertical-align: middle; text-align: left">Cost</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">97,610</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">86,548</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 184,158</td></tr> <tr id="xdx_43E_c20200101__20201231_ecustom--AccumulatedDepreciation_zC4wjHSkgMei" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (24,284)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (24,284)</td></tr> <tr id="xdx_43A_c20200101__20201231_eifrs-full--InvestmentProperty_iS_zeSplAsX180b"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2020</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">97,610</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">62,264</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 159,874</td></tr> <tr id="xdx_406_eifrs-full--DepreciationInvestmentProperty_iN_di_zCkzqCXDdOdg" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Depreciation (note 26)</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (3,055)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (3,055)</td></tr> <tr id="xdx_403_ecustom--TransferOfPropertyPlantAndEquipment_i_pn3n3"> <td style="vertical-align: middle; text-align: left">Transfer of property, plant and equipment</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 4,065</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 1</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 4,066</td></tr> <tr id="xdx_40E_eifrs-full--AcquisitionsThroughBusinessCombinationsInvestmentProperty_i_pn3n3" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Acquisition of Elizabeth</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 1,296</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 1,296</td></tr> <tr id="xdx_403_ecustom--TransfersToOtherAssetGroups_i_pn3n3"> <td style="vertical-align: middle; text-align: left">Transfers to other asset groups</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">(133)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 133</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td></tr> <tr id="xdx_43D_c20210101__20211231_eifrs-full--InvestmentProperty_iS_za67suqepjP7" style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 101,542</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">60,639</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 162,181</td></tr> <tr id="xdx_40E_ecustom--CostInInvestmentProperties_i_pn3n3"> <td style="vertical-align: middle; text-align: left">Cost</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 101,542</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">87,977</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 189,519</td></tr> <tr id="xdx_403_ecustom--AccumulatedDepreciation_i_pn3n3" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (27,338)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (27,338)</td></tr> <tr id="xdx_434_c20220101__20221231_eifrs-full--InvestmentProperty_iS_zVvTxAefrm1b"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 101,542</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">60,639</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 162,181</td></tr> <tr id="xdx_400_eifrs-full--DepreciationInvestmentProperty_iN_di_zwFvfw0W6DM5" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Depreciation (note 26)</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (3,072)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (3,072)</td></tr> <tr id="xdx_400_ecustom--WriteoffOfInvestmentProperties_zoIXMB9HeRca"> <td style="vertical-align: middle; text-align: left">Write-off</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (29)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (29.00)</td></tr> <tr id="xdx_431_c20220101__20221231_eifrs-full--InvestmentProperty_iE_zA4hJWAGxNWl" style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 101,513</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">57,567</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 159,080</td></tr> <tr id="xdx_40E_ecustom--CostInInvestmentProperties_zdRnBLLvXNdb"> <td style="vertical-align: middle; text-align: left">Cost</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 101,513</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">87,977</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 189,490</td></tr> <tr id="xdx_40B_ecustom--AccumulatedDepreciation_z2qcCqy5R6Qg" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (30,410)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (30,410)</td></tr> <tr id="xdx_432_c20221231_eifrs-full--InvestmentProperty_iI_zk7hteGztCDa"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 101,513</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">57,567</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> 159,080</td></tr> </table> <p id="xdx_8AC_znfIO5J6HcRj" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s estimate of the fair value of investment properties was made for December 31, 2022. The fair value of investment property in the Company balance as of December 31, 2022 is R$<span id="xdx_908_eifrs-full--InvestmentProperty_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--InvestmentPropertyMember_zKFVXdUre2jd" title="Investment property">2,163,610</span> (R$<span id="xdx_907_eifrs-full--InvestmentProperty_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--InvestmentPropertyMember_zaNoDg1jvjHi" title="Investment property">2,055,976</span> as of December 31, 2021).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The average estimated useful lives for the years are as follows (in years):</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfAverageEstimatedUsefulLlifeTableTextBlock_pn3n3_zlNP4viVuZPj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 10)"> <tr style="vertical-align: middle"> <td style="font-weight: bold"><span id="xdx_8B7_z5Z1rtn0q568" style="display: none">Schedule of average estimated useful life</span></td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 55%"> </td> <td style="font-weight: bold; width: 22%"> </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 22%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Buildings</td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--TypesOfInvestmentPropertyAxis__ifrs-full--BuildingsMember_zFFn2zJBSbge" title="Useful life measured as period of time, property, plant and equipment">27</span></td> <td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--TypesOfInvestmentPropertyAxis__ifrs-full--BuildingsMember_zYuHmrJzSNsj" title="Useful life measured as period of time, property, plant and equipment">27</span></td></tr> </table> <p id="xdx_8A8_zVxXnBrt7gL1" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s investment properties consist of land and buildings maintained to earn rental income and capital appreciation. The measurement method used is the acquisition or construction cost less accumulated depreciation and reduction to its recoverable value, when applicable. The accumulated depreciation of buildings is calculated using the straight-line method based on the estimated useful life of the properties subject to depreciation. Land is not depreciated since it has an indefinite useful life.</p> | |
| CY2021Q4 | sid |
Investments Other Than Investments Accounted For Using Equity Methods
InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
|
3632001000 | brl |
| CY2022 | sid |
Capital Increase In Investments
CapitalIncreaseInInvestments
|
105079000 | brl |
| CY2022 | sid |
Dividends In Investment
DividendsInInvestment
|
-77403000 | brl |
| CY2022 | sid |
Equity Income Investments
EquityIncomeInvestments
|
267498000 | brl |
| CY2022 | sid |
Changes In Investments In Subsidiaries Jointly Controlled Companies Joint Operations Associates And Other Investments Comprehensive Income
ChangesInInvestmentsInSubsidiariesJointlyControlledCompaniesJointOperationsAssociatesAndOtherInvestmentsComprehensiveIncome
|
-6000 | brl |
| CY2022 | sid |
Others Investments
OthersInvestments
|
963452000 | brl |
| CY2022Q4 | sid |
Investments Other Than Investments Accounted For Using Equity Methods
InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethods
|
4890621000 | brl |
| CY2021Q4 | ifrs-full |
Other Equity Interest
OtherEquityInterest
|
3849647000 | brl |
| CY2022Q4 | ifrs-full |
Other Equity Interest
OtherEquityInterest
|
5060002000 | brl |
| CY2021Q4 | ifrs-full |
Investment Property
InvestmentProperty
|
162181000 | brl |
| CY2022Q4 | ifrs-full |
Investment Property
InvestmentProperty
|
159080000 | brl |
| CY2021Q4 | ifrs-full |
Investment Accounted For Using Equity Method
InvestmentAccountedForUsingEquityMethod
|
4011828000 | brl |
| CY2022Q4 | ifrs-full |
Investment Accounted For Using Equity Method
InvestmentAccountedForUsingEquityMethod
|
5219082000 | brl |
| CY2022 | sid |
Impairment Of Fair Value
ImpairmentOfFairValue
|
387989000 | brl |
| CY2022Q4 | ifrs-full |
Acquisitiondate Fair Value Of Total Consideration Transferred
AcquisitiondateFairValueOfTotalConsiderationTransferred
|
359024000 | brl |
| CY2022 | sid |
Equity In Results Of Affiliated Companies
EquityInResultsOfAffiliatedCompanies
|
267498000 | brl |
| CY2021 | sid |
Equity In Results Of Affiliated Companies
EquityInResultsOfAffiliatedCompanies
|
205662000 | brl |
| CY2022 | sid |
Eliminations To Cost Of Sale
EliminationsToCostOfSale
|
-80006000 | brl |
| CY2021 | sid |
Eliminations To Cost Of Sale
EliminationsToCostOfSale
|
-62982000 | brl |
| CY2022 | sid |
Eliminations To Taxes
EliminationsToTaxes
|
27202000 | brl |
| CY2021 | sid |
Eliminations To Taxes
EliminationsToTaxes
|
21414000 | brl |
| CY2022 | sid |
Equity In Results
EquityInResults
|
237917000 | brl |
| CY2021 | sid |
Equity In Results
EquityInResults
|
182504000 | brl |
| CY2022Q4 | sid |
Stake Percentage
StakePercentage
|
0.6623 | pure |
| CY2022Q4 | sid |
Stake Percentage
StakePercentage
|
0.3273 | pure |
| CY2021Q1 | sid |
Secondary Distribution Number Of Shares Sold By Csn
SecondaryDistributionNumberOfSharesSoldByCsn
|
372749743 | shares |
| CY2022 | sid |
Gain On Participation In The Capital Increase
GainOnParticipationInTheCapitalIncrease
|
1060530000 | brl |
| CY2022 | sid |
Loss Due To Dilution Of Participation With Issue Of New Shares
LossDueToDilutionOfParticipationWithIssueOfNewShares
|
-231044000 | brl |
| CY2022 | sid |
Equity Adjustment By Dilution Of Share Percentage
EquityAdjustmentByDilutionOfSharePercentage
|
-7393000 | brl |
| CY2022 | ifrs-full |
Gains Losses Arising From Sale And Leaseback Transactions
GainsLossesArisingFromSaleAndLeasebackTransactions
|
822093000 | brl |
| CY2021Q1 | sid |
Secondary Distribution Number Of Shares Sold By Csn
SecondaryDistributionNumberOfSharesSoldByCsn
|
377804907 | shares |
| CY2021 | ifrs-full |
Acquisitions Through Business Combinations Intangible Assets And Goodwill
AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
|
3329000 | brl |
| CY2022 | sid |
Increase Decrease Through Transactions With Owners Shares
IncreaseDecreaseThroughTransactionsWithOwnersShares
|
9947525 | shares |
| CY2022 | ifrs-full |
Increase Decrease In Number Of Shares Outstanding
IncreaseDecreaseInNumberOfSharesOutstanding
|
5430057060 | shares |
| CY2022 | ifrs-full |
Dividends Paid Ordinary Shares Per Share
DividendsPaidOrdinarySharesPerShare
|
1.83 | |
| CY2022 | sid |
Secondary Distribution Number Of Shares Sold By Csn
SecondaryDistributionNumberOfSharesSoldByCsn
|
377804907 | shares |
| CY2022 | sid |
Secondary Distribution Price Per Share
SecondaryDistributionPricePerShare
|
8.50 | |
| CY2022Q4 | sid |
Secondary Distribution Net Cash Generated In Transaction
SecondaryDistributionNetCashGeneratedInTransaction
|
3211342000 | brl |
| CY2022Q4 | sid |
Secondary Distribution Transaction Cost
SecondaryDistributionTransactionCost
|
-46730000 | brl |
| CY2022Q4 | sid |
Secondary Distribution Net Cahs Reveivable
SecondaryDistributionNetCahsReveivable
|
3164612000 | brl |
| CY2022 | sid |
Secondary Distribution Cost Of Shares
SecondaryDistributionCostOfShares
|
-692115000 | brl |
| CY2022 | sid |
Secondary Distribution Net Gain From Transaction
SecondaryDistributionNetGainFromTransaction
|
2472497000 | brl |
| CY2022 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
105407300 | shares |
| CY2022Q4 | sid |
Cancelation Of Shares
CancelationOfShares
|
105907300 | shares |
| CY2022 | ifrs-full |
Disclosure Of Breakdown Of Assets And Liabilities Aggregated Into Single Line Investment Balance Transition From Proportionate Consolidation To Equity Method Explanatory
DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory_pn3n3_zpRaFH5MtVTc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 6)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BF_zlt2EVYihUD6" style="display: none">Schedule of breakdown of net assets</span></td> <td> </td> <td id="xdx_49C_20201231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zg4NRkchCZ72" style="text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_496_20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zqZTRTesNUDb" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; width: 46%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%">12/31/2020</td> <td style="border-top: Black 0.5pt solid; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%">01/31/2021</td></tr> <tr id="xdx_40A_eifrs-full--AssetsAbstract_iB"> <td style="font-weight: bold; vertical-align: bottom">Assets</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Appraisal reports</td> <td style="vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Close balance</td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentReceivables_iI_zbBpiqLKAdwl" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Trade receivables</td> <td> </td> <td style="text-align: right">37,171</td> <td style="text-align: left"> </td> <td style="text-align: right">54,684</td></tr> <tr id="xdx_407_eifrs-full--Inventories_iI_zrm4WLULIa66" style="vertical-align: bottom"> <td style="text-align: left">Inventories</td> <td> </td> <td style="text-align: right"> 134,309</td> <td style="text-align: left"> </td> <td style="text-align: right"> 164,460</td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentAssets_iI_zEo0VPzYuAvj" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Other assets </td> <td> </td> <td style="text-align: right">29,186</td> <td style="text-align: left"> </td> <td style="text-align: right">30,228</td></tr> <tr id="xdx_408_eifrs-full--OtherPropertyPlantAndEquipment_iI_zmAZAPef72fi" style="vertical-align: bottom"> <td style="text-align: left">Property, plant and equipment</td> <td> </td> <td style="text-align: right"> 3,151,349</td> <td style="text-align: left"> </td> <td style="text-align: right"> 3,129,161</td></tr> <tr id="xdx_40A_eifrs-full--IntangibleAssetsAndGoodwill_iI_zJb70XySBSsa" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Intangíible assets </td> <td> </td> <td style="text-align: right"> 8,086</td> <td style="text-align: left"> </td> <td style="text-align: right"> 8,086</td></tr> <tr id="xdx_400_eifrs-full--LiabilitiesAbstract_iB" style="vertical-align: bottom"> <td style="font-weight: bold">Liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TradeAndOtherCurrentPayablesToTradeSupplier_iI_z6UyxdpGaFih" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Trade payables</td> <td> </td> <td style="text-align: right">(253,186)</td> <td style="text-align: left"> </td> <td style="text-align: right">(278,538)</td></tr> <tr id="xdx_405_eifrs-full--OtherCurrentPayables_iNI_di_zoV2ox0lZEL1" style="vertical-align: bottom"> <td style="text-align: left">Other payables current</td> <td> </td> <td style="text-align: right"> (42,074)</td> <td style="text-align: left"> </td> <td style="text-align: right"> (34,301)</td></tr> <tr id="xdx_409_eifrs-full--CurrentLeaseLiabilities_iNI_di_zhBFvhhKOQNb" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Lease liabilities</td> <td> </td> <td style="text-align: right"> (42,257)</td> <td style="text-align: left"> </td> <td style="text-align: right"> (24,430)</td></tr> <tr id="xdx_40C_eifrs-full--MiscellaneousOtherProvisions_iNI_di_zvG9WyRo5DDi" style="vertical-align: bottom"> <td style="text-align: left">Other provisions</td> <td> </td> <td style="text-align: right"> (66,490)</td> <td style="text-align: left"> </td> <td style="text-align: right"> (64,125)</td></tr> <tr id="xdx_40E_eifrs-full--Assets_iI_zxV9AatTYiJ3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Net assets</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 2,956,094</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 2,985,225</td></tr> </table> | |
| CY2022 | sid |
Reverse Impairment Of Fair Value
ReverseImpairmentOfFairValue
|
387989000 | brl |
| CY2021 | ifrs-full |
Increase Decrease Through Transfers And Other Changes Property Plant And Equipment
IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
|
29840000 | brl |
| CY2021 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
-102480000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zOddnO42UXpl" style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>11.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_828_zFklPOag84r9">PROPERTY, PLANT AND EQUIPMENT</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfPropertyPlantAndEquipmentTableTextBlock_pn3n3_zUa7DKpm3OV8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"><span id="xdx_8BC_z0uRCo5Q22he" style="display: none">Schedule of property, plant and equipment</span></td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 38%"> </td> <td style="width: 6%"> </td> <td style="width: 1%"> </td> <td style="width: 7%"> </td> <td style="width: 1%"> </td> <td style="width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 6%"> </td> <td style="width: 1%"> </td> <td style="width: 7%"> </td> <td style="width: 1%"> </td> <td style="width: 7%"> </td> <td style="width: 1%"> </td> <td style="width: 7%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%">Consolidated</td></tr> <tr style="background-color: white"> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Land</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Buildings and Infrastructure</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Machinery, equipment and facilities</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Furniture and fixtures</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Construction in progress</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Right of use (i)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Other (*)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Total</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2020</td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zy5WuQ3xJrE2" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">257,686</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_ziayqCpKb7xb" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">2,677,565</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z65uNKblGbRc" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">12,457,383</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zAUKpdkgqnl3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">26,297</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z5vadMksi4fd" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 3,680,322</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_ztt7AcciIwtg" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 516,668</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zquR4Ko03C88" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 100,302</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231_zQ0LyQ0B2gy2" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 19,716,223</td></tr> <tr> <td style="vertical-align: middle; text-align: left">Cost</td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zWxXxyIHZOn6" style="vertical-align: bottom; text-align: right" title="Balance at beginning">257,686</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_znjDX47Agjm6" style="vertical-align: bottom; text-align: right" title="Balance at beginning">4,752,412</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zYqfgdYuFVDl" style="vertical-align: bottom; text-align: right" title="Balance at beginning">26,213,225</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zmck0gSANY6a" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 182,974</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zJ4ozAPWnZPc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 3,680,322</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zoxgyItujZvh" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 634,786</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zIMs49zlgUDi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 414,705</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zwF7ejH82u48" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 36,136,110</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zHnL9QwXe7o5" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (2,074,847)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zdGdbuxxeyvc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (13,755,842)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zlpj0FYpMFG2" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(156,677)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zmyqSYEESIP3" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(118,118)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zSfm223IW25" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(314,403)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zxtmuaFMOfV1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (16,419,887)</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2020</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">257,686</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">2,677,565</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12,457,383</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">26,297</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 3,680,322</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 516,668</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 100,302</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 19,716,223</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Effect of foreign exchange differences</td> <td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (932)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (6,402)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (2,627)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> 1,418</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> 2,076</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">26</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zebtZ3JdrCRi" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (22)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Effect of foreign exchange differences"> (6,463)</td></tr> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Acquisitions</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 22,441</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 367,050</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 6,756</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 2,527,722</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions">62,106</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zWexeBbZFxg1" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 7,197</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Acquisitions"> 2,993,272</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Capitalized interest (1) (notes 29 and 34)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_fKDEp_zoY00qAFEIJh" style="vertical-align: bottom; text-align: right" title="Capitalized interest (1) (notes 29 and 34)">87,414</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20210101__20211231_fKDEp_zChI5ZfOy7P3" style="vertical-align: middle; text-align: right" title="Capitalized interest (1) (notes 29 and 34)">87,414</td></tr> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">PP&E provisions for losses and write-offs (note 27)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zUMkUyyDo6Rb" style="vertical-align: bottom; text-align: right"> (5,051)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z1P0nRv65M36" style="vertical-align: bottom; text-align: right"> (62,606)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zvUwPZhATCQ3" style="vertical-align: bottom; text-align: right">(194)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zyr6g2dvGiP1" style="vertical-align: bottom; text-align: right"> (5,468)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zOn2K7pg4If7" style="vertical-align: bottom; text-align: right"> (38,017)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zt5NMR4Tlxc9" style="vertical-align: bottom; text-align: right">(1,550)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zcuGXkoKYJd1" style="vertical-align: middle; text-align: right">(112,886)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Depreciation (note 26)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTfKvHjkhcWf" style="vertical-align: bottom; text-align: right" title="Depreciation"> (163,911)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z40TuYBRWkv7" style="vertical-align: bottom; text-align: right" title="Depreciation"> (1,845,757)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHhkxH4Ouhq2" style="vertical-align: bottom; text-align: right" title="Depreciation">(7,043)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z0G53n72qwJ3" style="vertical-align: bottom; text-align: right" title="Depreciation"> (68,068)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_ztxWVgBZoFLa" style="vertical-align: bottom; text-align: right" title="Depreciation"> (27,878)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231_zvsbAIH4oPca" style="vertical-align: middle; text-align: right" title="Depreciation">(2,112,657)</td></tr> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Right of use - Remesurement</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Right of use - Remesurement"> 109,109</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Right of use - Remesurement"> 109,109</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Update of the ARO (Asset retirement obligation)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_ecustom--AroUpdatesPropertyPlantAndEquipment_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Update of the ARO (Asset retirement obligation)">2,357</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_ecustom--AroUpdatesPropertyPlantAndEquipment_c20210101__20211231_pn3n3" style="vertical-align: middle; text-align: right" title="Update of the ARO (Asset retirement obligation)"> 2,357</td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Transfers to fixed assets to investment property without cash effect</td> <td id="xdx_986_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zPqHm9QEhBsa" style="vertical-align: bottom; text-align: right" title="Transfers to fixed assets to investment property without cash effect">(4,065)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Kve9z7Uu4b" style="vertical-align: bottom; text-align: right" title="Transfers to fixed assets to investment property without cash effect"> (1)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_ecustom--TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect_pn3n3_c20210101__20211231_z5RSXKvejoa" style="vertical-align: middle; text-align: right" title="Transfers to fixed assets to investment property without cash effect"> (4,066)</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Acquisition of Elizabeth</td> <td id="xdx_98F_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbGxd6kjNzy4" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth">100,489</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zfa1AannUd2i" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"> 227,629</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zwoKy6vjuG5a" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"> 278,576</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zriOJeR0hkGg" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"> 878</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zMagZgO8mpzf" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth">16,400</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z4pa5RxvoRR6" style="vertical-align: bottom; text-align: right" title="Acquisition of Elizabeth"> 3,173</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_ecustom--AcquisitionOfElizabeth_pn3n3_c20210101__20211231_zSKdHi2UgUE7" style="vertical-align: middle; text-align: right" title="Acquisition of Elizabeth"> 627,145</td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Transfers to inventory</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_ecustom--IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment1_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zSZ6BFbbtyW9" style="vertical-align: bottom; text-align: right" title="Transfers to inventory"> 261,504</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zQgwOB2Y7lP2" style="vertical-align: middle; text-align: right" title="Transfers to inventory"> 261,504</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Others</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z0BDtlMn8C7h" style="vertical-align: bottom; text-align: right" title="Others"> 19</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zP0f6BUisIEj" style="vertical-align: bottom; text-align: right" title="Others"> 3</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zxJZ00uEeku1" style="vertical-align: middle; text-align: right" title="Others">22</td></tr> <tr style="background-color: White"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z3MJpzVVXZpe" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">349,495</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zctRvp4Ptibg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">3,019,934</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zXfMd4Jclp6l" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">13,800,888</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z8pLprgP0NVa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">29,037</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zNkN3s32Dlv7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 3,643,682</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z14V7bcTAOl5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 581,824</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zPwtj7KV4255" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 106,274</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231_zkmFU3ZaCppg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 21,531,134</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="vertical-align: middle; text-align: left">Cost</td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zJEeJ00Y2cQi" style="vertical-align: bottom; text-align: right" title="Balance at beginning">349,495</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTiTCn5ejzwb" style="vertical-align: bottom; text-align: right" title="Balance at beginning">5,358,388</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyOq8u5KWG16" style="vertical-align: bottom; text-align: right" title="Balance at beginning">29,348,048</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z1g7HG5EaA52" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 190,847</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zzXxXKM7gsOd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 3,643,682</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zbpXjrDeLEOc" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 754,606</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_za9IBWYmQqHl" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 445,870</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQeVZfLvUIy3" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 40,090,936</td></tr> <tr style="background-color: White"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zMBDpTEXM004" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (2,338,454)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zf3TnQpLdPI1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (15,547,160)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z29w8cun5EBg" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(161,810)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zGmSvhDYOxtd" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(172,782)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z6XXsanUqjL" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(339,596)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zGT7i59vb0Kd" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (18,559,802)</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">349,495</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">3,019,934</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">13,800,888</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">29,037</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 3,643,682</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 581,824</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 106,274</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 21,531,134</td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Effect of foreign exchange differences</td> <td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (12,314)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(21,167)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (66,796)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(756)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (6,137)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(1,024)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_z94sdaaOW906" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(334)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Effect of foreign exchange differences">(108,528)</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Acquisitions</td> <td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 1,402</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 48,061</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 6,631</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 6,618</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions"> 3,213,068</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Acquisitions">26,218</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zpORIuykySj5" style="vertical-align: bottom; text-align: right" title="Acquisitions">58,521</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Acquisitions"> 3,360,519</td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Capitalized interest <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1) </sup>(notes 29 and 34)</span></td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_fKDEp_z2dw574C71yj" style="vertical-align: bottom; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"> 135,242</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--CapitalizedInterestPropertyPlantAndEquipment_pn3n3_c20220101__20221231_fKDEp_zQzGYXnBYkt1" style="vertical-align: middle; text-align: right" title="Capitalized interest (1) (notes 29 and 34)"> 135,242</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">PP&E provisions for losses and write-offs (note 27)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zh9SK6FhTqu6" style="vertical-align: bottom; text-align: right" title="PP&E provisions for losses and write-offs"> (272)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zHD8z2KhjsP7" style="vertical-align: bottom; text-align: right" title="PP&E provisions for losses and write-offs">25,229</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zmha8ygbevp1" style="vertical-align: bottom; text-align: right" title="PP&E provisions for losses and write-offs">(754)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zk4ylFp59XHj" style="vertical-align: bottom; text-align: right" title="PP&E provisions for losses and write-offs"> (41)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_pn3n3_c20220101__20221231_zDm9jSVjXchf" style="vertical-align: middle; text-align: right" title="PP&E provisions for losses and write-offs">24,162</td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Depreciation (note 26)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLL4Ou8PG6D4" style="vertical-align: bottom; text-align: right" title="Depreciation"> (218,941)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zXgXIuDodcrj" style="vertical-align: bottom; text-align: right" title="Depreciation"> (2,334,638)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z717ox4uh371" style="vertical-align: bottom; text-align: right" title="Depreciation">(7,245)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zQFmrOzFnjgl" style="vertical-align: bottom; text-align: right" title="Depreciation">(104,382)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zqNin6DfKM0d" style="vertical-align: bottom; text-align: right" title="Depreciation"> (54,495)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231_zjvYFuoa6yFf" style="vertical-align: middle; text-align: right" title="Depreciation">(2,719,701)</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Transfers to other asset categories</td> <td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"> (70,520)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"> 314,131</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"> 2,800,864</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"> 5,421</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"> (2,965,725)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zm312fCV9dZg" style="vertical-align: bottom; text-align: right" title="Transfers to other asset categories"> (84,171)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Transfers to intangible assets</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Transfer to intangible assets"> (101,449)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Transfer to intangible assets">(101,449)</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Right of use - Remesurement</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Right of use - Remesurement">99,728</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_ecustom--RightOfUseRemesurementPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Right of use - Remesurement">99,728</td></tr> <tr style="background-color: White"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Consolidation of acquired companies and fair value to asset</td> <td id="xdx_982_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdgPEZzilWEj" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset">217,044</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zzEmGrslAee5" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset">1,309,277</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z87oCml4nLpd" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"> 2,288,415</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zrKKhyoBYgSg" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"> 7,801</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_ze39DdkgayKf" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"> 106,869</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zzk8DlHqEW8h" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset">43,272</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zBIPElVMrOEg" style="vertical-align: bottom; text-align: right" title="Consolidation of acquired companies and fair value to asset"> 171,916</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--GainRecognisedInBargainPurchaseTransaction_pn3n3_c20220101__20221231_zsXrtH6mLCig" style="vertical-align: middle; text-align: right" title="Consolidation of acquired companies and fair value to asset"> 4,144,594</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Others</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"> 91</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"> 4,700</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"> 6</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Others"> (2)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--OthersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zHk5bhScBDUd" style="vertical-align: bottom; text-align: right" title="Others"> (51)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_ecustom--OthersPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Others"> 4,744</td></tr> <tr style="background-color: White"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ze3Fd0mWKmhf" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end">485,107</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zW044ME50Jkl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end">4,451,114</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zOrIyhFDlMA9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end">16,525,293</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zRCTHBVWECxh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end">40,882</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zfdsX07SNM77" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"> 4,025,550</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_ztf4QU8F0A32" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"> 644,880</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zG5f5Qda6kM6" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"> 197,619</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231_zONN0HYB3384" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at end"> 26,370,445</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="vertical-align: middle; text-align: left">Cost</td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zo5sxTx80pH" style="vertical-align: bottom; text-align: right" title="Balance at beginning">485,107</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTMzQi9ES8mk" style="vertical-align: bottom; text-align: right" title="Balance at beginning">8,741,911</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQ79namJrUCi" style="vertical-align: bottom; text-align: right" title="Balance at beginning">36,373,386</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zjz218J1QJIi" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 284,863</td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zRcO2gt5zY6c" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 4,025,550</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_zB9RpqH2rQuj" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 1,057,566</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_ztDUd0YVQxpf" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 643,304</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zOGQcvTRH4Ni" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> 51,611,687</td></tr> <tr style="background-color: White"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zRejk3vYo3g1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (4,290,797)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z8FZM5aigka1" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (19,848,093)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zXdaibh92XMf" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(243,981)</td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--RightofuseAssetsMember_ziqhl8q8boSl" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(412,686)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_fKCop_zYHJ8DKQ43u9" style="vertical-align: bottom; text-align: right" title="Balance at beginning">(445,685)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zJ0AVfrlyCt9" style="vertical-align: bottom; text-align: right" title="Balance at beginning"> (25,241,242)</td></tr> <tr style="background-color: rgb(220,230,241)"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right">485,107</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right">4,451,114</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right">16,525,293</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right">40,882</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 4,025,550</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 644,880</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 197,619</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 26,370,445</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F05_zadyPuLfPii3" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F15_zMhzbzZF9cu8" style="text-align: justify">Refer substantially to assets for railway use, such as yards, rails, mines, and railroad materials;</td> </tr></table> <p style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0C_zbKyaHgtVoK3" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F11_zKRACvqQNCni" style="text-align: justify">The capitalized borrowing costs are basically determined for the projects in Steel and Mining and refer substantially, to:<p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">- CSN: Technological updates and acquisition of new equipment for maintenance of the production capacity of UPV Plant (RJ);</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">- CSN Mineração: Expansion of Casa de Pedra (MG) and TECAR (RJ).</p> </td> </tr></table> <p id="xdx_8A3_zXSKMIleb78d" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>(i)</b></span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Right of use</b></span></td></tr></table> <p style="font: 5pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Below the movements of the right of use:</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfRightsOfUseTableTextBlock_pn3n3_zoz85EjrSqcg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zKdCizQEdhQd" style="display: none">Schedule of rights of use</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 45%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 11%"> </td> <td style="width: 1%"> </td> <td style="width: 9%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 11%">Consolidated</td></tr> <tr style="background-color: white"> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Land</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Buildings and Infrastructure</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Machinery, equipment and facilities</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Others</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Total</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2020</td> <td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zG1cYph249Z8" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> 393,015</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zFX99KBNf64e" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> 66,086</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z3lvHWOnEqM3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">51,946</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zoW2I829mCE2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> 5,621</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zvq3rihoBC5j" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> 516,668</td></tr> <tr style="vertical-align: bottom"> <td>Cost</td> <td id="xdx_983_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zIgWhwhF84Ka" style="text-align: right"> 434,689</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zj7VvAKToLzb" style="text-align: right"> 75,882</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z2ukHaMxbxV2" style="text-align: right">81,598</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zvIpluEL1dEd" style="text-align: right"> 42,617</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zOEoRVf1Z7Jh" style="text-align: right"> 634,786</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Accumulated depreciation</td> <td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRU5jRLS8MT4" style="text-align: right">(41,674)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zOsLT6ulrwRh" style="text-align: right"> (9,796)</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zYy3Qinc3pxe" style="text-align: right"> (29,652)</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zf1liKcPLA24" style="text-align: right"> (36,996)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zuCUW3m71noc" style="text-align: right"> (118,118)</td></tr> <tr style="vertical-align: bottom"> <td>Balance at December 31, 2020</td> <td style="text-align: right"> 393,015</td> <td style="text-align: right"> </td> <td style="text-align: right"> 66,086</td> <td style="text-align: right"> </td> <td style="text-align: right">51,946</td> <td style="text-align: right"> </td> <td style="text-align: right"> 5,621</td> <td style="text-align: right"> </td> <td style="text-align: right"> 516,668</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Effect of foreign exchange differences</td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right">3</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"> (6)</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zSgXNEtK0EJk" style="text-align: right">29</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"> 26</td></tr> <tr style="vertical-align: bottom"> <td>Addition</td> <td id="xdx_989_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right">1,195</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"> 178</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right">40,503</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="text-align: right"> 20,230</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--AdditionsToRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right">62,106</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Remesurement</td> <td id="xdx_98B_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"> 63,120</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"> 18,031</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right">27,958</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--RightofuseAssetsRemeasurement_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"> 109,109</td></tr> <tr style="vertical-align: bottom"> <td>Depreciation </td> <td id="xdx_987_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right">(23,424)</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right">(10,343)</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"> (25,472)</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zYEZxtDEwbai" style="text-align: right">(8,829)</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"> (68,068)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Write-offs</td> <td id="xdx_989_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right">(16,940)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"> (20,944)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--WriteOffRightOfuseAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z8zU8NXu8Ql6" style="text-align: right">(133)</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--WriteOffRightOfuseAssets_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_pn3n3" style="text-align: right"> (38,017)</td></tr> <tr style="vertical-align: bottom"> <td>Transfers to other asset categories</td> <td id="xdx_981_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="text-align: right"> 22,319</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right"> (5,810)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--TransfersToOtherAssetCategories_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_pn3n3" style="text-align: right"> (20,226)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--TransfersToOtherAssetCategories_pn3n3_c20210101__20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zENBxSOM4SG2" style="text-align: right"> 3,717</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2021</td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zyWdErpIbYml" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 439,285</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zYdulaA1YA54" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 68,145</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQtQKe3sX1Yg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">53,759</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxJWgZ8PGnD7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 20,635</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zuDIXRRCIys1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 581,824</td></tr> <tr> <td style="vertical-align: middle; text-align: left">Cost</td> <td id="xdx_98F_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zVQRhX6lAaXh" style="vertical-align: bottom; text-align: right"> 500,826</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zBUC3gq6Hng3" style="vertical-align: bottom; text-align: right"> 94,196</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zRP8cQ9NeXQ8" style="vertical-align: bottom; text-align: right">99,103</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z55GS3wpfDg4" style="vertical-align: bottom; text-align: right"> 60,483</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z9zyt48WAISc" style="vertical-align: bottom; text-align: right"> 754,608</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxuZjywtXjC9" style="vertical-align: bottom; text-align: right">(61,541)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zNKJdFLhsdV7" style="vertical-align: bottom; text-align: right">(26,051)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z8ggB6MlTVac" style="vertical-align: bottom; text-align: right"> (45,344)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zu2uokgdDlL" style="vertical-align: bottom; text-align: right"> (39,848)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zA9BZmGL6F64" style="vertical-align: bottom; text-align: right"> (172,784)</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 439,285</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 68,145</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">53,759</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 20,635</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> 581,824</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Effect of foreign exchange differences</td> <td style="vertical-align: bottom; text-align: right"/> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zgMvcpM05y67" style="vertical-align: bottom; text-align: right"> (360)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zbO6s0U4hwHe" style="vertical-align: bottom; text-align: right"> (62)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z2Xrcy37B0Z7" style="vertical-align: bottom; text-align: right">(602)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zmnP7At6dCWl" style="vertical-align: bottom; text-align: right"> (1,024)</td></tr> <tr style="vertical-align: bottom"> <td>Addition</td> <td id="xdx_98B_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zrJt4y90Omjk" style="text-align: right">2,520</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLOzqKc8Fvcd" style="text-align: right">2,042</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z9M1FUFYb8aa" style="text-align: right"> 4,191</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zPbzPVWb6EE3" style="text-align: right"> 17,465</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--AdditionsToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zdv6Y2drCZYa" style="text-align: right">26,218</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Consolidation of acquired companies</td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPSiTlbzw1Ib" style="text-align: right" title="Consolidation of acquired companies">1,092</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zAzj6sS2NKAe" style="text-align: right" title="Consolidation of acquired companies">35,511</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zQZoDXjMFzm" style="text-align: right" title="Consolidation of acquired companies"> 6,669</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--ConsolidationOfAcquiredCompaniesToRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z6Zcb07CWSOe" style="text-align: right" title="Consolidation of acquired companies">43,272</td></tr> <tr style="vertical-align: bottom"> <td>Remesurement</td> <td id="xdx_983_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z5SEQyoOzcuk" style="text-align: right"> 45,410</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zqMadkYr1x87" style="text-align: right">8,325</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z6vg0djgP4Ze" style="text-align: right">38,430</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zDXFDR5f4Rhc" style="text-align: right"> 7,563</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--RightofuseAssetsRemeasurement_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zjjzsHicPOna" style="text-align: right">99,728</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Depreciation </td> <td id="xdx_986_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zQjp5LfAMYUe" style="text-align: right">(22,153)</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zYKhYc9icr42" style="text-align: right">(16,726)</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyrWpe30Kc1i" style="text-align: right"> (48,142)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zlhDMas3Ftd1" style="text-align: right"> (17,361)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zKVzDK0KMT56" style="text-align: right"> (104,382)</td></tr> <tr style="vertical-align: bottom"> <td>Write-offs</td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--WriteOffRightOfuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQQV44mWmNx5" style="text-align: right"> (754)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--WriteOffRightOfuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zrMpwQ4eMZV4" style="text-align: right"> (754)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Transfers to other asset categories</td> <td id="xdx_98E_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZyz1NjkyUgj" style="text-align: right">(14)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z17Iv0cKnMu4" style="text-align: right">(87)</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zPv9khY81t44" style="text-align: right"> 228</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--TransfersToOtherAssetCategories_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zQ4Yu6kzuXU" style="text-align: right">(127)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Others</td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--OthersRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zeU0iMmgGwEg" style="text-align: right" title="Others">(2)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--OthersRightofuseAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zoCaunb6fNk9" style="text-align: right" title="Others"> (2)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2022</td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z7n8ST2enoMi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 465,048</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zpj6bPAXdgk5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 62,431</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zzgTAztQPahi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">83,161</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zMQgAoz284x3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 34,240</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zcTmRmj9FU2j" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 644,880</td></tr> <tr> <td style="vertical-align: middle; text-align: left">Cost</td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRgDZ8nNOD1i" style="padding-left: 15px; vertical-align: bottom; text-align: right"> 548,756</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zr9o8Mqms0kc" style="padding-left: 15px; vertical-align: bottom; text-align: right"> 107,782</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zGWdB570tOZ9" style="padding-left: 15px; vertical-align: bottom; text-align: right"> 277,865</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zo79fuQ9MiUa" style="padding-left: 15px; vertical-align: bottom; text-align: right">123,164</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zGFA6yPEv1G6" style="padding-left: 15px; vertical-align: bottom; text-align: right"> 1,057,567</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Accumulated depreciation</td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zZAooBDAOyFe" style="padding-left: 15px; vertical-align: bottom; text-align: right"> (83,708)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zWrO6K2ohrKf" style="padding-left: 15px; vertical-align: bottom; text-align: right"> (45,351)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zqdW8cpfIdok" style="padding-left: 15px; vertical-align: bottom; text-align: right">(194,704)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z6GZ0Xp7adqi" style="padding-left: 15px; vertical-align: bottom; text-align: right"> (88,924)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zSATiFiP7lE4" style="padding-left: 15px; vertical-align: bottom; text-align: right">(412,687)</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 465,048</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 62,431</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right">83,161</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 34,240</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> 644,880</td></tr> </table> <p id="xdx_8AD_zTQ4JI4SyzWh" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The average estimated useful lives are as follows (in years):</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfEstimatedUsefulLivesTableTextBlock_pn3n3_z2WyVvzqxbU6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 2)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B3_zeUhS29PIaNi" style="display: none">Schedule of estimated useful lives</span></td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 55%"> </td> <td style="font-weight: bold; width: 22%"> </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 22%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Buildings and Infrastructure</td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zSiPxmMFzBlb" title="Average estimated useful lives">34</span></td> <td> </td> <td style="text-align: right"><span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zY3phbleytug" title="Average estimated useful lives">34</span></td></tr> <tr style="vertical-align: middle"> <td>Machinery, equipment and facilities</td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zgunCWqMFfvh" title="Average estimated useful lives">18</span></td> <td> </td> <td style="text-align: right"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zBOhA3Nbbsye" title="Average estimated useful lives">18</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Furniture and fixtures</td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKIJ1b7sGnV4" title="Average estimated useful lives">12</span></td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKOgeurd0F35" title="Average estimated useful lives">12</span></td></tr> <tr style="vertical-align: middle"> <td>Others</td> <td style="text-align: right"><span id="xdx_903_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zIdMNClNtNA" title="Average estimated useful lives">9</span></td> <td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zma0ii8JH5zg" title="Average estimated useful lives">10</span></td></tr> </table> <p id="xdx_8A3_zdN6WkSWTrp3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Property, plant and equipment are carried at cost of acquisition, formation or construction, minus accumulated depreciation or depletion and any impairment loss. Depreciation is calculated using the straight-line method based on the remaining useful life of assets or the term of the contract, whichever is shorter. The depletion of mines is calculated based on the quantity of ore mined. Land is not depreciated since their useful life is considered indefinite. All other disbursements are expensed as incurred.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Capitalized interest</b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Borrowing costs directly attributable to the acquisition, construction and or production of qualifying assets are capitalized as part of the cost of the asset when it is probable that they will result in future economic benefits and on which date they are ready to determine their functions in the manner intended by the Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Development costs of new ore deposits</b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Costs for the development of new ore deposits, or for the expansion of the capacity of the mines in operation are capitalized and amortized by the method of units produced (extracted) based on the probable and proven quantities of ore.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Exploration expenses </b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Exploration expenses are recognized as expenses until the viability of the mining activity is established; after that period, subsequent costs are capitalized.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Waste removal costs</b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Expenses incurred during the development phase of a mine, prior to the production phase, are accounted for as part of the depreciable development costs. Subsequently, these costs are amortized over the useful life of the mine on the basis of probable and proven reserves.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Stripping costs</b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The stripping costs incurred in the production phase are added to the stock value, except when a specific extraction campaign is carried out to access deeper deposits of the deposit. In this case, costs are capitalized and classified in non-current assets and are amortized over the useful life of the deposit.</p> | |
| CY2020Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
19716223000 | brl |
| CY2021 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
-6463000 | brl |
| CY2021 | ifrs-full |
Acquisitions Through Business Combinations Property Plant And Equipment
AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
|
2993272000 | brl |
| CY2021 | sid |
Capitalized Interest Property Plant And Equipment
CapitalizedInterestPropertyPlantAndEquipment
|
87414000 | brl |
| CY2021 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
-112886000 | brl |
| CY2021 | sid |
Depreciation Property Plant And Equipments
DepreciationPropertyPlantAndEquipments
|
-2112657000 | brl |
| CY2021 | sid |
Right Of Use Remesurement Property Plant And Equipment
RightOfUseRemesurementPropertyPlantAndEquipment
|
109109000 | brl |
| CY2021 | sid |
Aro Updates Property Plant And Equipment
AroUpdatesPropertyPlantAndEquipment
|
2357000 | brl |
| CY2021 | sid |
Transfers To Fixed Assets To Investment Property Without Cash Effect
TransfersToFixedAssetsToInvestmentPropertyWithoutCashEffect
|
-4066000 | brl |
| CY2021 | sid |
Acquisition Of Elizabeth
AcquisitionOfElizabeth
|
627145000 | brl |
| CY2021 | ifrs-full |
Increase Decrease Through Transfers From To Investment Property Property Plant And Equipment
IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment
|
261504000 | brl |
| CY2021 | sid |
Others Property Plant And Equipment
OthersPropertyPlantAndEquipment
|
22000 | brl |
| CY2021Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
21531134000 | brl |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
-108528000 | brl |
| CY2022 | ifrs-full |
Acquisitions Through Business Combinations Property Plant And Equipment
AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
|
3360519000 | brl |
| CY2022 | sid |
Capitalized Interest Property Plant And Equipment
CapitalizedInterestPropertyPlantAndEquipment
|
135242000 | brl |
| CY2022 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
24162000 | brl |
| CY2022 | sid |
Depreciation Property Plant And Equipments
DepreciationPropertyPlantAndEquipments
|
-2719701000 | brl |
| CY2022 | ifrs-full |
Increase Decrease Through Transfers Intangible Assets Other Than Goodwill
IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
|
-101449000 | brl |
| CY2022 | sid |
Right Of Use Remesurement Property Plant And Equipment
RightOfUseRemesurementPropertyPlantAndEquipment
|
99728000 | brl |
| CY2022 | ifrs-full |
Gain Recognised In Bargain Purchase Transaction
GainRecognisedInBargainPurchaseTransaction
|
4144594000 | brl |
| CY2022 | sid |
Others Property Plant And Equipment
OthersPropertyPlantAndEquipment
|
4744000 | brl |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
26370445000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Intangible Assets Explanatory
DisclosureOfIntangibleAssetsExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zCzr2kJOTr55" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-size: 9pt"><b>12.</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt"><span id="xdx_827_zYxWI3YL49Zk">INTANGIBLE ASSETS</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfIntangibleAssetsTableTextBlock_pn3n3_ziMvycWWUrVk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B1_zxkuBlSe2jkc" style="display: none">Schedule of intangible assets</span></td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="padding-left: 15px; text-align: right"> </td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 32%"> </td> <td style="width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 9%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 9%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 9%">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Goodwill</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Customer relationships</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Software</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Trademarks<br/> and<br/> patents</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Rights and licenses (*)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Others</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Total</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2020</td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_z55yihhkbQLe" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning">3,606,156</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zVqBmYZGlDea" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"> 278,041</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zIlNtbsgY1Aa" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"> 45,665</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z6M8OdpdPgih" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning">215,532</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zuclxhnlr1g3" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"> 3,169,349</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zBsoZNZgJMDa" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning">2,051</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231_zf8otnj19c0g" style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Balance at beginning"> 7,316,794</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> Cost </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zu5RtNAzyqm5" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 3,846,563</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJoeg5M1fWFb" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 823,540</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQW0WG7YRh72" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 182,059</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zK8eDzWX6Qw4" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 215,532</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_zSW5kGScrxdf" style="vertical-align: middle; text-align: right" title="Balance at beginning">3,193,787</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8TWyRrUDqw5" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 2,051</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2rqK6ISxkNl" style="vertical-align: middle; text-align: right" title="Balance at beginning">8,263,532</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left"> Accumulated amortization </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zt83EwyvvRw1" style="vertical-align: middle; text-align: right" title="Balance at beginning">(131,077)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zXet63RlN3kh" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (545,499)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ztPsoC1J7df4" style="vertical-align: middle; text-align: right" title="Balance at beginning">(136,394)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_zaaDuE57dfkf" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (24,438)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zhxzDfokqQli" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (837,408)</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> Adjustment for accumulated recoverable value </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zOr45WZR5e33" style="vertical-align: middle; text-align: right" title="Balance at beginning">(109,330)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"/> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zgu2DELo142i" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (109,330)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2020</td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_za12UO7rb7t1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">3,606,156</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z9Edx0K66VV4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 278,041</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zYrOEKCaNKf6" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 45,665</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zt2itgFoMwY9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">215,532</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zcWJwYt5qjXa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 3,169,349</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zyMkjMe24Ai" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">2,051</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20201231_zFDehLWGeXZc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 7,316,794</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Effect of foreign exchange differences</td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z2z7EclFuDS5" style="text-align: right" title="Effect of foreign exchange differences"> (1,835)</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zNoi5J82jMU8" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"> (24)</td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z3g8X0rfCVp8" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences">(1,923)</td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zbMSpj670Oag" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"> (18)</td> <td style="text-align: left"> </td> <td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zf3Oi0HCV0wf" style="padding-left: 15px; text-align: right" title="Effect of foreign exchange differences"> (3,800)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Acquisitions and expenditures</td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zk2XFEuZxby9" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"> 3,302</td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zKabI9JlIBu6" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"> 27</td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zH5EU1of9G47" style="padding-left: 15px; text-align: right" title="Acquisitions and expenditures"> 3,329</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Transfer of property, plant and equipment</td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zQ4LXUMdFV3b" style="padding-left: 15px; text-align: right" title="Transfer of property, plant and equipment"> 29,840</td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td style="padding-left: 15px; text-align: left"/> <td style="text-align: left"> </td> <td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zh2YOhRSoOL1" style="padding-left: 15px; text-align: right" title="Transfer of property, plant and equipment"> 29,840</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Amortization (note 27)</td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zJBjuEuyW20a" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"> (68,294)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zwZObE21TJEh" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"> (12,343)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zL1OlmL2Wwz6" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization">(21,843)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231_zSdTsLswFJhd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"> (102,480)</td></tr> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Disposals</td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zr4YAVRVQhFd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Disposals"> (63)</td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_982_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_zQBzxxBApZ7j" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Disposals">(63)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Transfers to other asset categories</td> <td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zOqjwx8qnmna" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Transfers to other asset categories"> 39,814</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_z55eAFmyHJY8" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Transfers to other asset categories">(39,814)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td></tr> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Business Combination Elizabeth (note 4)</td> <td id="xdx_986_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zecUxZgewUjg" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"> 83,266</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_98E_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zSJLtnpnzQOb" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"> 330,164</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_98A_ecustom--IntangibleAssetsAndGoodwillBusinessCombinationElizabeth_pn3n3_c20210101__20211231_zfgghQJNIA43" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Business Combination Elizabeth"> 413,430</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_ziHNhiy5osbk" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">3,729,236</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zeOF9qLuhKM8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 207,912</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z1ajOSBopVe2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 66,440</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z0q1rBThCzw3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">213,609</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zA5ZhBgZEPA3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 3,437,883</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zUGyIqyvOHkl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">1,970</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231_zbSRw5Eqczif" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 7,657,050</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> Cost </td> <td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2gaHcKCHmea" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 3,969,643</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zOtFxSSFYOM7" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 816,206</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrYAoBcwRHcg" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 221,712</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zaJgo60cCJAa" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 213,609</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_ztc9TUcUDBQ8" style="vertical-align: middle; text-align: right" title="Balance at beginning">3,484,778</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zYD0dc4JheMf" style="vertical-align: middle; text-align: right" title="Balance at beginning"> 1,970</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zmDjrx8Bfdk6" style="vertical-align: middle; text-align: right" title="Balance at beginning">8,707,918</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left"> Accumulated amortization </td> <td id="xdx_986_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z5HMR0w3SLSb" style="vertical-align: middle; text-align: right" title="Balance at beginning">(131,077)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zkfqFxnez8Jg" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (608,294)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zR8QzjGyGRy6" style="vertical-align: middle; text-align: right" title="Balance at beginning">(155,272)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_z2P3LpZcIXZj" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (46,895)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_z1VbhaerXbt" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (941,538)</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> Adjustment for accumulated recoverable value </td> <td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zBYA8GvggEZ2" style="vertical-align: middle; text-align: right" title="Balance at beginning">(109,330)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"/> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zCTkOF4M0R4e" style="vertical-align: middle; text-align: right" title="Balance at beginning"> (109,330)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2021</td> <td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zSM7x6niuL52" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">3,729,236</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98F_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zdQsmFnscHre" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 207,912</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zCospEH367p9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 66,440</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zYyBKiXmXzT7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">213,609</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zsghfgDxoAea" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 3,437,883</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zAPzjoganMyd" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning">1,970</td> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20211231_zQwUn1YJMs3b" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Balance at beginning"> 7,657,050</td></tr> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> Effect of foreign exchange differences </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zAGOXo30RIji" style="vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(26,059)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z0jEMkiVoRo3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(544)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zfh1KYCYUOfi" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (25,399)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zLoHdkfLYx93" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences"> (214)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zNPbZL3LZCn1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Effect of foreign exchange differences">(52,216)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> Acquisitions </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z3lHdsbT9Tn8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"> 830</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zQdUi2i0aUK8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"> 76,764</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zLi2mwc0mqc4" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures">644</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zh77KCpGnZC9" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Acquisitions and expenditures"> 78,238</td></tr> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> Consolidation of acquired companies </td> <td id="xdx_984_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zrprQ81oe8G9" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies">402,247</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zOBWuR2mIU78" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies">33,982</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zjd2Wy4OBbre" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"> 6,008</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98A_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zjrUfTx5uOx2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"> 38,370</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zj37wyBzm2xc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"> 2,677,809</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_ecustom--ConsolidationOfAcquiredCompanies_pn3n3_c20210101__20211231_zYOtFCGxeoEg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Consolidation of acquired companies"> 3,158,416</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> Transfer of property, plant and equipment </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zx7QkxW3wbw7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"> 30,456</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zo01KZ8jRnh1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"> 70,993</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_pn3n3_c20220101__20221231_zANj49kzrax2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Transfer of property, plant and equipment"> 101,449</td></tr> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left"> Amortization (note 26) </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_98E_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_z9V9MsGmdjPd" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"> (63,351)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zxXgYQepVBbk" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"> (15,344)</td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z109ygdPBM68" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization">(1,393)</td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_z0XY4vFpjGg1" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization">(74,795)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left"/> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_982_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231_zxOvsJh6pPkh" style="padding-left: 15px; vertical-align: middle; text-align: right" title="Amortization"> (154,883)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zCPjkUYvp0r5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">4,131,483</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zovouZklvmo7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 152,484</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_z6ZNgQfAfVi4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 87,846</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zAxiKzCKgvXk" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">225,187</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zOBGyUdTFzfc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 6,188,654</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zT3bcRv6k51j" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">2,400</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231_zvQlzCs1Vw62" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">10,788,054</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> Cost </td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zHqWNShP0pj8" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">4,371,890</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ztZk0QU2lzTg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> 753,307</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zdZmLXJWvFzl" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">296,456</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zPcG8ycyVd6i" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">226,581</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_fKCop_z36WokelWE99" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> 6,400,593</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zlDo3DlxnOuf" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">2,400</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zKyjPKUBsihc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">12,051,227</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left"> Accumulated amortization </td> <td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zPHNxtPpLb8l" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> (131,077)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zYpyF7BJBpSi" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">(600,823)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zZIBSUeYSyj7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> (208,610)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zbeiCJJMq025" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning">(1,394)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_fKCop_zqO7XW7RGFW2" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> (211,939)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zNUsq0wwANFg" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> (1,153,843)</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> Adjustment for accumulated recoverable value </td> <td id="xdx_988_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zz6FNBL3dMBf" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> (109,330)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AdjustmentForAccumulatedRecoverableValueMember_zQs2SFB96qde" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Balance at beginning"> (109,330)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Balance at December 31, 2022</td> <td id="xdx_984_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zjk2qtacI5S5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">4,131,483</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zm6SgPmUAlnl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 152,484</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zWqWkvjEidl5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 87,846</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_z29bfh8sf8oi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">225,187</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_987_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--LicencesMember_fKCop_zhi4dGbPQU2d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning"> 6,188,654</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--OtherIntangibleAssetsMember_zBH5NReMlSVl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">2,400</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_eifrs-full--IntangibleAssetsAndGoodwill_iI_pn3n3_c20221231_zq9FOfmlqhf7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right" title="Balance at beginning">10,788,054</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F08_zyXsfJoMQTy9" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F19_zZXyfx4YQKB7" style="text-align: justify">Comprised mainly of: (i) mining rights whose amortization is based on production volume and (ii) Concession agreement for the use of water resources in the acquisition of control of CEEE-G, amortized over the agreement term (note 3.c).</td> </tr></table> <p id="xdx_8A5_zBeT7uCx3Iig" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The average estimated useful lives are as follows (in years):</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfAverageUsefulLifeByNatureTableTextBlock_pn3n3_z8Hcc43qsWU6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 1)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B5_zsAsRDQ7WPH" style="display: none">Schedule of average useful life by nature</span></td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 45%"> </td> <td style="font-weight: bold; width: 27%"> </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 27%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Software</td> <td style="text-align: right"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zEKmQuxmdoSa" title="Average useful lives">10</span></td> <td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zQKyQ5ioIuU1" title="Average useful lives">9</span></td></tr> <tr style="vertical-align: middle"> <td>Customer relationships</td> <td style="text-align: right"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zIMq6Qbykm29" title="Average useful lives">13</span></td> <td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zN8zjxNNVZvj" title="Average useful lives">13</span></td></tr> </table> <p id="xdx_8AD_zJgPbF6XWwre" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>12.a)</b></td><td style="text-align: justify"><b>Goodwill impairment test </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Goodwill arising from expected future profitability of acquired companies and intangible assets with indefinite useful lives (trademarks) were allocated to CSN’s cash-generating units (CGUs) which represent the lowest level of assets or group of assets of the Group. According to IAS36, when a CGU has an intangible asset with no defined useful life allocated, the Company must perform an impairment test. The CGUs with intangible assets in this situation are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfCashGeneratingUnitsTableTextBlock_pn3n3_zRKNIXI4NO13" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 2)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zQOvkK6kCO2l" style="display: none">Schedule of goodwill impairment test</span> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 23%"> </td> <td style="width: 1%"> </td> <td style="width: 9%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 12%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 9%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 10%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 10%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%">Consolidated</td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="4" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Goodwill</td> <td colspan="4" style="font-weight: bold; vertical-align: middle; text-align: center">Trademarks</td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Total</td></tr> <tr style="vertical-align: middle"> <td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Cash generating unity</td> <td style="font-weight: bold"> </td> <td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Segment</td> <td style="font-weight: bold; text-align: center"> </td> <td rowspan="2" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td rowspan="2" style="font-weight: bold; text-align: center">12/31/2021</td> <td style="font-weight: bold; text-align: right"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center">12/31/2021</td> <td style="font-weight: bold; text-align: right; background-color: white"> </td> <td rowspan="2" style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td> <td style="font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> </td> <td rowspan="2" style="font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right; background-color: white"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Packaging <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: center"> Steel </td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_z4F5VSVEWCB8" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Cash generating unity"> 170,163</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_z7cGXIi6ezu" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity">158,748</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_zjHr1LaVmup5" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity">170,163</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--PackagingMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDEp_zRIvWDnBB5gi" style="border-top: Black 0.5pt solid; text-align: right" title="Cash generating unity">158,748</td></tr> <tr style="vertical-align: bottom"> <td>Long steel <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(2)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: center"> Steel </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_z1EHJtBDoDIh" style="text-align: right" title="Cash generating unity"> 235,595</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_z020NxbOajBh" style="text-align: right" title="Cash generating unity">235,595</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zv9v52YMaKVj" style="text-align: right" title="Cash generating unity"> 225,187</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zQsMR2bQLUZf" style="text-align: right" title="Cash generating unity"> 213,609</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zB0LLdFkkPh2" style="text-align: right" title="Cash generating unity">460,782</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--LongStelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDIp_zLmdW3zJNOf6" style="text-align: right" title="Cash generating unity">449,204</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Mining <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(3)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: center"> Mining </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zaLzWn314k4f" style="text-align: right" title="Cash generating unity">3,236,402</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zMRhrrvOrn4g" style="text-align: right" title="Cash generating unity"> 3,236,402</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zjN0QQZpBbmh" style="text-align: right" title="Cash generating unity">3,236,402</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--MiningMember__ifrs-full--SegmentsAxis__custom--MinningMember_fKDMp_zEkmt5fbIOph" style="text-align: right" title="Cash generating unity"> 3,236,402</td></tr> <tr style="vertical-align: bottom"> <td>Other Steel <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(4)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: center"> Steel </td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zpDFNOgTppTj" style="text-align: right" title="Cash generating unity"> 15,225</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zHsZ6e7bkqNb" style="text-align: right" title="Cash generating unity"> 15,225</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zWeRR75QMHj3" style="text-align: right" title="Cash generating unity"> 15,225</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--SteelMember_fKDQp_zdkiULpsj0ja" style="text-align: right" title="Cash generating unity"> 15,225</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Cements <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(5)</sup></span></td> <td style="text-align: right"> </td> <td style="text-align: center"> Cement </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zVwXeag6itU7" style="text-align: right" title="Cash generating unity"> 474,098</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zfa6PQSZkmgk" style="text-align: right" title="Cash generating unity"> 83,266</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zqXRLM1QKCAf" style="text-align: right" title="Cash generating unity">474,098</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsAxis__custom--OtherSteelMember__ifrs-full--SegmentsAxis__custom--CementMember_fKDUp_zjGBZ1NUzNt5" style="text-align: right" title="Cash generating unity"> 83,266</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_zuyHH7bSfLYf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity">4,131,483</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--GoodwillMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"> 3,729,236</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zgxC5zDGWrI2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"> 225,187</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zKlp5T9tDKCd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"> 213,609</td> <td style="font-weight: bold"> </td> <td id="xdx_986_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20221231_zaRp5KLo2i45" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity">4,356,670</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount_iI_pn3n3_c20211231_zrCFTOqbxS82" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Cash generating unity"> 3,942,845</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F02_zj3KYFONLE17" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F15_zURzO7mZQR73" style="text-align: justify">The goodwill of the Packaging cash-generating unit is shown net of impairment loss in the amount of R$<span id="xdx_90E_eifrs-full--ImpairmentLoss_pn3n3_c20220101__20221231_zIAmpOtTiM8d" title="Impairment loss">109,330</span>, recognized in 2011. In 2022, Metalgráfica Iguaçu was acquired by subsidiary Prada and goodwill of R$<span id="xdx_90C_eifrs-full--Goodwill_iI_pn3n3_c20221231_zoaYE0FzTkx7" title="Goodwill">11,415</span> was recognized.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F09_zMKSlUjUhAQe" style="width: 15pt; text-align: right">(2)</td><td style="width: 5pt"/><td id="xdx_F17_zw5WrfpqiPtb" style="text-align: justify">The goodwill and trademark that are recorded in intangible assets at long steel segment, derives from the business combination of Stahlwerk Thuringen GmbH ("SWT") and Gallardo Sections CSN. The assets mentioned are considered to have indefinite useful lives as they are expected to contribute indefinitely to the Company's cash flows.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0D_zlf5mfwnWO6g" style="width: 15pt; text-align: right">(3)</td><td style="width: 5pt"/><td id="xdx_F14_zIN0TWGdjHZ5" style="text-align: justify">Refers to the goodwill for expected future profitability, resulting from the acquisition of Namisa by CSN Mineração concluded in December 2015, which recoverability is tested annually.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_zFHnFRWBOa57" style="width: 15pt; text-align: right">(4)</td><td style="width: 5pt"/><td id="xdx_F1A_zyDy4jZYWNh4" style="text-align: justify">On November 29, 2019, CSN acquired the stake held by CKTR Brasil Serviços Ltda., corresponding to <span id="xdx_902_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CKTRBrasilServicosLtdMember_zYT3QtkrNbI2" title="Stake percentage">50</span>% of CBSI's shares, and now holds <span id="xdx_90A_ecustom--StakePercentage_pid_dp_c20191101__20191129__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zMz2gHGxTf4f" title="Stake percentage">100</span>% of CBSI's share capital.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_zLBZWFtrpvn4" style="width: 15pt; text-align: right">(5)</td><td style="width: 5pt"/><td id="xdx_F17_zDgXuBzWUQMg" style="text-align: justify">In the acquisition of Elizabeth Cimentos S.A. in August 2021 goodwill for expected future profitability in the amount of R$<span id="xdx_907_eifrs-full--Goodwill_iI_pn3n3_c20210831__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElizabethCimentosMember_zz0ZaNr58Ci6" title="Goodwill">83,266</span> was generated, and in December 2022 goodwill for expected future profitability of CSN Cimentos Brasil S.A. in the amount of R$<span id="xdx_906_eifrs-full--Goodwill_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CSNCimentosBrasilSAMember_zO4NyqI3bcg4" title="Goodwill">390,832</span> was recognized. The goodwill is recorded in the acquirer CSN Cimentos S.A.</td> </tr></table> <p id="xdx_8AD_zb5OQXj0WAKe" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The impairment testing of the goodwill and the trademark include the balance of property, plant and equipment of the cash-generating units and also the intangible assets. The test is based on the comparison between the actual balances and the value in use of those units, determining based on the projections of discounted cash flows and use of such assumptions and judgments as: growth rate, costs and expenses, discount rate, working capital, future Capex and macroeconomic assumptions observable in the market.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0">The main assumptions used in calculating the values in use as of December 31, 2022 are as follows:</p> <p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfAssumptionsForIntangibleAssetImpairmentTestTableTextBlock_pn3n3_ziTimCKhXHWh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details 3)"> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 10%"> <span id="xdx_8BF_zItmOOr2pgxc" style="display: none">Schedule of main assumptions for intangible asstes impairment</span></td> <td style="text-align: justify; width: 11%"> </td> <td style="text-align: justify; width: 12%"> </td> <td style="text-align: justify; width: 12%"> </td> <td style="text-align: justify; width: 12%"> </td> <td style="text-align: justify; width: 19%"> </td> <td style="text-align: justify; width: 12%"> </td> <td style="text-align: justify; width: 12%"> </td></tr> <tr style="vertical-align: middle"> <td style="border: Black 0.5pt solid; font-weight: bold; text-align: center; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Packaging </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Mining </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Other Steelmaking </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Flat Steel (*) </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Flat Steel (*) </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Logistics (**) </td> <td style="border-top: Black 0.5pt solid; border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-left-color: Black; border-left-width: 0.5pt"> Cements </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Measurement of recoverable value</td> <td id="xdx_983_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td> <td id="xdx_989_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td> <td id="xdx_982_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td> <td id="xdx_98D_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____z30nfJ7gA2L8" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td> <td id="xdx_98C_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zyGAHH9VPdD6" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td> <td id="xdx_98B_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zRbrBxbDou86" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td> <td id="xdx_983_eifrs-full--DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zSStKU29nu8j" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Measurement of recoverable value">Discounted Cash Flow</td></tr> <tr style="vertical-align: middle"> <td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white">Cash flow projection</td> <td id="xdx_985_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection">Until 2032 + perpetuity</td> <td id="xdx_985_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cash flow projection">Until 2064</td> <td id="xdx_986_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection">Until 2032 + perpetuity</td> <td id="xdx_983_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zH2lCI8PePW5" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection">Until 2032 + perpetuity</td> <td id="xdx_98E_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zS8WSzO28Fnl" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection">Until 2035 + perpetuity</td> <td id="xdx_989_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___ztnYabZueoZ2" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection">Until 2027</td> <td id="xdx_984_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zdx6skDLraSk" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cash flow projection">Until 2050 + perpetuity</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Gross Margin</td> <td id="xdx_988_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">Gross margin updated based on<br/> historical data, impacts of<br/> business restructuring and<br/> market trends</td> <td id="xdx_98A_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">It reflects projection of costs due to the progress of the mining plan as well as startup and project ramp up. Prices and exchange rates projected according to sectoral reports.</td> <td id="xdx_98F_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">Gross margin updated based on historical data and market trends</td> <td id="xdx_982_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zChNqZDmES93" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">Gross margin updated based on historical data and market trends</td> <td id="xdx_984_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zEw5bwCBZgsb" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">Gross margin updated based on historical data and market trends</td> <td id="xdx_987_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zjOTBGnyrYDl" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">Estimated based on market study to captures cargo and operational costs according to market trend studies</td> <td id="xdx_988_eifrs-full--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zvqjDUGtRpnd" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Gross Margin">Gross margin updated based on historical data and market trends</td></tr> <tr style="vertical-align: middle"> <td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white">Cost atualization</td> <td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization">Cost based on historical data of<br/> each product and impacts of<br/> business restructuring</td> <td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization">Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up</td> <td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization">Updated costs based on historical data and market trends</td> <td id="xdx_984_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zuihpgiOZwHa" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization">Updated costs based on historical data and market trends</td> <td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zwuapQGC6f4i" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt; background-color: white" title="Cost atualization">Updated costs based on historical data and market trends</td> <td id="xdx_980_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zfWUMZBU5O1h" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization">Study-based costs and market trends</td> <td id="xdx_98A_ecustom--DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_zKPETron7vw7" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Cost atualization">Study-based costs and market trends</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Perpetual growth rate</td> <td id="xdx_98C_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without growth</td> <td id="xdx_980_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--MiningMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without perpetuity</td> <td id="xdx_98B_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--OtherSteelMember" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without growth</td> <td id="xdx_987_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteelMember_fKg_____zljxtEF7u9x4" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without growth</td> <td id="xdx_988_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--FlatSteel1Member_fKg_____zAbj9ZPj199l" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without growth</td> <td id="xdx_987_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--LogisticMember_fKio___zVknfx2tFjF9" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without perpetuity</td> <td id="xdx_98C_eifrs-full--DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate_c20220101__20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--CementMember_z7RdOVRmB3Hc" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-top-color: Black; border-left-color: Black; border-top-width: 0.5pt; border-left-width: 0.5pt" title="Perpetual growth rate">Without growth</td></tr> <tr style="vertical-align: middle"> <td rowspan="2" style="border-right: Black 0.5pt solid; border-bottom: black 0.5pt solid; border-left: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt; background-color: white">Discount rate</td> <td colspan="7" style="border-top: Black 0.5pt solid; border-right: black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; border-left-color: Black; border-left-width: 0.5pt">For packaging, cash flows were discounted using a discount rate around <span id="xdx_909_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--Packaging1Member_zCmuoA0p3vll" title="Discount rate applied to cash flow projections">9.13</span>% p.a. in real terms. For mining, steel, cement and other steel, cash flows were discounted using a discount rate between <span id="xdx_903_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zTkllnnsWHV3" title="Discount rate applied to cash flow projections">3.53</span>% to <span id="xdx_90B_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zWPJSDKrtwj4" title="Discount rate applied to cash flow projections">13.09</span>% p.a. in real terms and in nominal terms between <span id="xdx_90C_ecustom--NominalTerms_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zh7cTReW4NBc" title="Nominal terms">5.60</span>% to <span id="xdx_90A_ecustom--NominalTerms_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zSTyvkNYNyj5" title="Nominal terms">16.49</span>% p.a. For logistics, cash flows were discounted using a discount rate between <span id="xdx_906_ecustom--DescriptionOfDiscountRatesAppliedToCashFlowProjections1_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_znh7DuxorhMk" title="Description of discount rates applied to cash flow projections">6.01</span>% to <span id="xdx_908_ecustom--DescriptionOfDiscountRatesAppliedToCashFlowProjections1_iI_pid_dp_c20221231__ifrs-full--IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis__custom--PackagingMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zGLNZyaS0SNj" title="Description of discount rates applied to cash flow projections">7.56</span>% p.a. in real terms.</td></tr> <tr style="vertical-align: middle"> <td colspan="7" style="border-right: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center">The discount rate was based on the weighted average cost of capital ("WACC") that reflects the specific risk of each segment.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0A_zq3jRnR6VqHd" style="width: 15pt; text-align: right">*</td><td style="width: 5pt"/><td id="xdx_F18_zzNdLdSigehg" style="text-align: justify">Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets of Stahlwerk Thüringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of these subsidiaries.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0D_zJyHsAiUfOYa" style="width: 15pt; text-align: right">**</td><td style="width: 5pt"/><td id="xdx_F1B_zDPcRGMIOTQ5" style="text-align: justify">Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Logística S.A.;</td> </tr></table> <p id="xdx_8AE_zryMvKHb5rPd" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; line-height: 115%"><span style="font-size: 9pt; line-height: 115%"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Intangible assets basically comprise assets acquired from third parties, including through business combinations. These assets are recorded at acquisition or formation cost and deducted from amortization calculated using the straight-line method based on the economic useful life of each asset, within the estimated periods of exploration or recovery.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Mineral exploration rights are classified as rights and licenses in the intangible group.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Intangible assets with an indefinite useful life are not amortized.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Goodwill</b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Goodwill represents the positive difference between the amount paid and/or payable for the acquisition of a business and the net fair values of assets and liabilities of the subsidiary acquired. Goodwill on acquisitions in business combinations is recorded as intangible assets in the consolidated financial statements. The gain on bargain purchase is recognized as a gain in the income statement for the period of the acquisition. Goodwill is tested for impairment annually or at any time when circumstances indicate a possible loss. Recognized impairment losses on goodwill, if any, are not reversed. Gains and losses on the disposal of a Cash Generating Unit (“CGU”), if any, include the carrying amount of goodwill related to the CGU sold.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Impairment of Non-financial Assets </b></span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 20pt; text-align: justify">Assets that have an indefinite useful life, such as goodwill, are not subject to amortization and are tested annually for impairment. Assets that are subject to amortization and/or depreciation, such as fixed assets and investment properties, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss is recognized at the amount by which the carrying amount of the asset exceeds its recoverable amount. The latter is the higher of an asset's fair value less costs to sell and its value in use. For impairment assessment purposes, assets are grouped at the lowest levels for which there are separately identifiable cash flows (Cash Generating Units). Non-financial assets other than goodwill that have suffered impairment are reviewed subsequently each year for possible reversal of the impairment.</p> | |
| CY2020Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
7316794000 | brl |
| CY2020Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
7316794000 | brl |
| CY2021 | ifrs-full |
Increase Decrease Through Net Exchange Differences Intangible Assets And Goodwill
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
|
-3800000 | brl |
| CY2021 | ifrs-full |
Disposals Intangible Assets And Goodwill
DisposalsIntangibleAssetsAndGoodwill
|
-63000 | brl |
| CY2021 | sid |
Intangible Assets And Goodwill Business Combination Elizabeth
IntangibleAssetsAndGoodwillBusinessCombinationElizabeth
|
413430000 | brl |
| CY2021Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
7657050000 | brl |
| CY2021Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
7657050000 | brl |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Intangible Assets And Goodwill
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
|
-52216000 | brl |
| CY2022 | ifrs-full |
Acquisitions Through Business Combinations Intangible Assets And Goodwill
AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
|
78238000 | brl |
| CY2021 | sid |
Consolidation Of Acquired Companies
ConsolidationOfAcquiredCompanies
|
3158416000 | brl |
| CY2022 | ifrs-full |
Increase Decrease Through Transfers And Other Changes Property Plant And Equipment
IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment
|
101449000 | brl |
| CY2022 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
-154883000 | brl |
| CY2022Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
10788054000 | brl |
| CY2022Q4 | ifrs-full |
Intangible Assets And Goodwill
IntangibleAssetsAndGoodwill
|
10788054000 | brl |
| CY2022Q4 | ifrs-full |
Amount By Which Units Recoverable Amount Exceeds Its Carrying Amount
AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
|
4356670000 | brl |
| CY2021Q4 | ifrs-full |
Amount By Which Units Recoverable Amount Exceeds Its Carrying Amount
AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
|
3942845000 | brl |
| CY2022 | ifrs-full |
Impairment Loss
ImpairmentLoss
|
109330000 | brl |
| CY2022Q4 | ifrs-full |
Goodwill
Goodwill
|
11415000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Borrowings Explanatory
DisclosureOfBorrowingsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfBorrowingsExplanatory_zMYMEXoyvnob" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>13.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82E_zVkFpSSs17R9">BORROWINGS AND FINANCING</span></b></span></td></tr></table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 191.6pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The balances of borrowings and financing that, recorded at amortized cost are as follows:</p> <p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfBorrowingsFinancingAndDebenturesTableTextBlock_pn3n3_zxtdDcHrYBb7" style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details)"> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left"><span id="xdx_8B8_zASkpDBgChAa" style="display: none">Schedule of borrowings and financing</span></td> <td style="font-size: 8pt; vertical-align: top; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 54%"> </td> <td style="font-size: 8pt; width: 2%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 10%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="font-size: 8pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Current Liabilities </td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Non-current Liabilities </td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="font-size: 8pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td> <td style="font-family: Albertus Medium; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="font-size: 8pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Foreign Debt</td> <td style="font-size: 8pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Floating Rates:</td> <td style="font-size: 8pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Prepayment</td> <td style="text-align: center"> </td> <td> </td> <td id="xdx_986_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zJRB6Vu327O" style="text-align: right" title="Borrowings and financing, current">1,571,208</td> <td> </td> <td id="xdx_987_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current">1,626,521</td> <td> </td> <td id="xdx_989_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_z20zorm3dHte" style="text-align: right" title="Borrowings and financing, noncurrent">5,474,359</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent">3,875,713</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Fixed Rates:</td> <td style="font-size: 8pt; text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Bonds, Perpetual bonds, Facility, CCE and ACC</td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zIWEY1w2xcih" style="text-align: right" title="Borrowings and financing, current">1,189,717</td> <td> </td> <td id="xdx_987_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current">678,239</td> <td> </td> <td id="xdx_986_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zuqgcQIkzrC5" style="text-align: right" title="Borrowings and financing, noncurrent"> 16,790,284</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsAndACCMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"> 15,380,392</td></tr> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Intercompany</td> <td style="font-size: 8pt; vertical-align: top; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Fixed interest in EUR</td> <td style="font-size: 8pt; font-weight: bold; text-align: center"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Intercompany</td> <td style="font-size: 8pt; font-weight: bold; text-align: center"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Facility</td> <td style="font-size: 8pt; text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zkKaQDmZHh7d" style="text-align: right" title="Borrowings and financing, current"> 62,187</td> <td> </td> <td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current">550,460</td> <td> </td> <td id="xdx_984_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_zW5BKVPcN6u" style="text-align: right" title="Borrowings and financing, noncurrent">166,302</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FacilityMember__ifrs-full--TypesOfRisksAxis__custom--FixedInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent"> 79,013</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="font-size: 8pt; text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_ziW8JwaBkAh3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current">2,823,112</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current">2,855,220</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_zATMl4FxcBNa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"> 22,430,945</td> <td style="font-weight: bold"> </td> <td id="xdx_981_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"> 19,335,118</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td style="font-size: 8pt; text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Debt agreements in Brazil</td> <td style="font-size: 8pt; font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Floating Rate Securities in R$:</td> <td style="font-size: 8pt; font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">BNDES/FINAME/FINEP, Debentures, NCE and CCB</td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zdUPq5xzeBnk" style="text-align: right" title="Borrowings and financing, current">2,446,840</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, current">2,677,516</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_zLOJhL15utVk" style="text-align: right" title="Borrowings and financing, noncurrent"> 13,740,051</td> <td> </td> <td id="xdx_98C_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember__ifrs-full--TypesOfRisksAxis__custom--VariableInterestMember_pn3n3" style="text-align: right" title="Borrowings and financing, noncurrent">7,886,796</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> </td> <td style="font-size: 8pt; text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zSzzhOXP53e3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current">2,446,840</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--GrossShorttermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current">2,677,516</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zMrPRXDnjx7j" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"> 13,740,051</td> <td style="font-weight: bold"> </td> <td id="xdx_981_ecustom--GrossLongtermBorrowings_c20211231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent">7,886,796</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Total Borrowings and Financing</td> <td style="font-size: 8pt"> </td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--GrossShorttermBorrowings_iI_pn3n3_c20221231_zeIqgPL0PAfj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current">5,269,952</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--GrossShorttermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, current">5,532,736</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--GrossLongtermBorrowings_iI_pn3n3_c20221231_zMqRFQEf0g3h" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"> 36,170,996</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--GrossLongtermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Borrowings and financing, noncurrent"> 27,221,914</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Transaction Costs and Issue Premiums</td> <td style="font-size: 8pt; text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--BorrowingCostsRecognisedAsExpenseCurrent_c20220101__20221231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, current"> (76,316)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--BorrowingCostsRecognisedAsExpenseCurrent_c20210101__20211231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, current"> (45,877)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--BorrowingCostsRecognisedAsExpenseNoncurent_iI_pn3n3_c20221231_zFQ4sxZqJy5h" style="text-align: right" title="Transaction costs and issue premiums, noncurrent"> (445,890)</td> <td> </td> <td id="xdx_98C_ecustom--BorrowingCostsRecognisedAsExpenseNoncurent_c20211231_pn3n3" style="text-align: right" title="Transaction costs and issue premiums, noncurrent"> (201,251)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Total Borrowings and Financing + Transaction cost</td> <td style="font-size: 8pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_986_eifrs-full--ShorttermBorrowings_iI_pn3n3_c20221231_zLeaFxb1xKJf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, current">5,193,636</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--ShorttermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, current">5,486,859</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231_zMk2Iy1alWE4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, noncurrent">35,725,106</td> <td style="font-weight: bold"> </td> <td id="xdx_987_eifrs-full--LongtermBorrowings_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Borrowings and financing and transaction costs, noncurrent">27,020,663</td></tr> </table> <p id="xdx_8AE_zatqJKgCRgxj" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>13.a)</b></td><td style="text-align: justify"><b>Movements of borrowings and financing </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table shows amortization and funding during the year:</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfNewFundingTransactionsAndAmortizationTableTextBlock_pn3n3_zL2E2wHeobbi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 1)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B8_zwnk2b5aIvd9" style="display: none">Schedule of movements of borrowings and financing</span></td> <td> </td> <td id="xdx_492_20220101__20221231_zhjfbOjujUA2" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_492_20210101__20211231_zph7qcDWOIbb" style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 54%"> </td> <td style="width: 1%"> </td> <td style="width: 21%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 23%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr id="xdx_406_eifrs-full--OtherBorrowings_iS_zsseJ7nb8pE4" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Opening balance</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> 32,507,522</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 35,270,653</td></tr> <tr id="xdx_40E_ecustom--AdditionalFundingTransactions_zPoYmR3eJnQi" style="vertical-align: middle"> <td>New debts</td> <td> </td> <td style="text-align: right"> 20,248,223</td> <td style="text-align: right"> </td> <td style="text-align: right"> 12,915,332</td></tr> <tr id="xdx_40D_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_di_z6sKALAY9vAk" style="background-color: #DCE6F1"> <td style="vertical-align: middle">Repayment</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> (10,782,858)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right">(17,639,178)</td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnBorrowings_iN_di_zIRrtV1wjRXj" style="vertical-align: middle"> <td>Payments of charges</td> <td> </td> <td style="text-align: right"> (2,315,586)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (2,137,782)</td></tr> <tr id="xdx_403_ecustom--ChangesInOtherBorrowingsProvisions_z7cpTAMemgdk" style="vertical-align: middle; background-color: #DCE6F1"> <td>Accrued charges (note 29)</td> <td> </td> <td style="text-align: right">2,595,011</td> <td style="text-align: right"> </td> <td style="text-align: right">2,140,961</td></tr> <tr id="xdx_404_ecustom--AcquisitionOfElizabeths_z95F5Qrp5Ld" style="vertical-align: middle"> <td>Acquisition of Elizabeth</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 372,123</td></tr> <tr id="xdx_407_ecustom--ConsolidationOfCompanies_zmcPkNn5V2zj" style="vertical-align: middle; background-color: #DCE6F1"> <td>Consolidation of companies</td> <td> </td> <td style="text-align: right"> 81,978</td> <td style="text-align: right"> </td> <td style="text-align: right"/></tr> <tr id="xdx_407_ecustom--OthersChangesInOtherBorrowings_z0jYwOifeY95" style="vertical-align: middle"> <td>Others <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F2D_zqPSnwXaM7uf">(1)</sup></span></td> <td> </td> <td style="text-align: right"> (1,415,548)</td> <td style="text-align: right"> </td> <td style="text-align: right">1,585,413</td></tr> <tr id="xdx_40B_eifrs-full--OtherBorrowings_iE_zVo7P57Q0T1g" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Closing balance</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 40,918,742</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 32,507,522</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 3.3pt"/><td id="xdx_F06_zffEYdfNa3g5" style="width: 18pt">(1)</td><td id="xdx_F1B_zOkzjENyXwQ9" style="text-align: justify">Including unrealized exchange and monetary variations and funding cost.</td></tr></table> <p id="xdx_8AE_zkBLYckW6pT7" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In 2022, the Company entered into new debt agreements and amortized borrowings and financing as shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfGroupCapturesAndAmortizedLoansTableTextBlock_pn3n3_ziBvVqWs6z48" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 2)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B3_zwf1XcHumNg6" style="display: none">Schedule of financial assets group captures and amortized loans</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 44%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 16%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 16%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Nature</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">New debts</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">Maturities</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Repayment</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Interest payment</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-top-color: Black; border-top-width: 0.5pt">Pre-Payment</td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_983_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_pn3n3" style="text-align: right" title="New debts"> 2,131,171</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> <span id="xdx_909_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember" title="Maturities">2023 to 2032</span> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_98A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_z8dW2OacCd7h" style="text-align: right" title="Repayment">(467,381)</td> <td style="text-align: center"> </td> <td id="xdx_987_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--PrepaymentMember_zygxIWJkxkei" style="text-align: right" title="Interest payment"> (174,797)</td></tr> <tr style="vertical-align: middle"> <td>Bonds, ACC, CCE e Facility </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_pn3n3" style="text-align: right" title="New debts"> 9,253,891</td> <td style="text-align: right"> </td> <td style="text-align: center"> <span id="xdx_900_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember" title="Maturities">2023 to 2032</span> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_zis87I3e7J2j" style="text-align: right" title="Repayment">(3,471,458)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BondsPerpetualBondsACCAndFacilityMember_z7GtJ0oCx2q" style="text-align: right" title="Interest payment"> (951,167)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Debentures</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--AdditionalFundingTransactions_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zXMCiaE9CQng" style="text-align: right" title="New debts"> 7,300,000</td> <td style="text-align: right"> </td> <td style="text-align: center"> <span id="xdx_905_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zioQNjxFbJN1" title="Maturities">2024 to 2037</span> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/></tr> <tr style="vertical-align: middle"> <td>BNDES/FINAME, Debêntures, NCE e CCB </td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--AdditionalFundingTransactions_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_pn3n3" style="text-align: right" title="New debts"> 1,563,161</td> <td style="text-align: right"> </td> <td style="text-align: center"> <span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember" title="Maturities">2023 to 2025</span> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_zBdj8FXqmfek" style="text-align: right" title="Repayment">(6,844,019)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--BNDESFINAMEDebenturesNCEAndCCBMember_ztEvmNcabHs" style="text-align: right" title="Interest payment"> (1,189,622)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--AdditionalFundingTransactions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="New debts"> 20,248,223</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_iN_pn3n3_di_c20220101__20221231_zPmQ4K18xegg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Repayment">(10,782,858)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_ecustom--InterestExpenseOnBorrowing_pn3n3_c20220101__20221231_zCppI7ilvkPi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Interest payment"> (2,315,586)</td></tr> </table> <p id="xdx_8A4_zTRolATeE0ki" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>13.b)</b></td><td style="text-align: justify"><b>Maturities of borrowings and financing presented in current and non-current liabilities</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfMaturitiesOfBorrowingsFinancingAndDebenturesTableTextBlock_pn3n3_zWMGsr9tkgBc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BORROWINGS AND FINANCING (Details 3)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B4_zpkR11J6jiFf" style="display: none">Schedule of financial assets maturities of borrowings, financing and debentures</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 14%"> </td> <td style="text-align: center; width: 1%"> </td> <td style="text-align: center; width: 31%"> </td> <td style="text-align: center; width: 1%"> </td> <td style="text-align: center; width: 26%"> </td> <td style="text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%">Consolidated</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-size: 8.5pt; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Borrowings and financing in foreign currency</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Borrowings and financing in national currency</td> <td style="font-weight: bold; text-align: center"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; border-top-color: Black; border-top-width: 0.5pt">Average rate</td> <td style="text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">in Dollar 5.84%in Euro 3.07%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">in Real 15.40%</td> <td style="font-weight: bold; text-align: center"> </td><td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt"/></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">2023</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_zcl0b0799Na" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,823,112</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_z929bApNfqa8" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,446,840</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoYearsAndNotLaterThanThreeYears1Member_z79okl53Zi82" style="text-align: right" title="Maturities of loans, financing and debentures"> 5,269,952</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">2024</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zJ05Go8LmSYi" style="text-align: right" title="Maturities of loans, financing and debentures"> 852,419</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zbhtshCrCQVi" style="text-align: right" title="Maturities of loans, financing and debentures"> 3,022,057</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearsAndNotLaterThanFourYears1Member_zRcDMWNjYKxf" style="text-align: right" title="Maturities of loans, financing and debentures"> 3,874,476</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">2025</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zaaHJbZSrryb" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,307,737</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zv0xadSlrih5" style="text-align: right" title="Maturities of loans, financing and debentures"> 1,151,692</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourYearsAndNotLaterThanFiveYears1Member_zhW7WSIJTz4j" style="text-align: right" title="Maturities of loans, financing and debentures"> 3,459,429</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">2026</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zksAD50nA8vh" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,469,116</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zOYJc8E4Cvzb" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,170,972</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember_zlgTIGSJoNoi" style="text-align: right" title="Maturities of loans, financing and debentures"> 4,640,088</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">2027</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zn8s2xLxEJTg" style="text-align: right" title="Maturities of loans, financing and debentures"> 796,378</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zFkn5bniL8d9" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,191,107</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFiveYearsAndNotLaterThanSixYears1Member_zKRo42SM9yWj" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,987,485</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">2028 to 2031</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zmaNgaVda7X2" style="text-align: right" title="Maturities of loans, financing and debentures"> 12,992,073</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zIb6KH0RtOe2" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,687,293</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSixYearsAndNotLaterThanSevenYears1Member_zqCyvkceKcll" style="text-align: right" title="Maturities of loans, financing and debentures"> 15,679,366</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">After 2031</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--MaturityAxis__custom--AfterSevenYears1Member_z7bLbbKCWcX3" style="text-align: right" title="Maturities of loans, financing and debentures"> 3,013,222</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--NationalCurrencyMember__ifrs-full--MaturityAxis__custom--AfterSevenYears1Member_zXiPWfB1Fsj8" style="text-align: right" title="Maturities of loans, financing and debentures"> 2,516,930</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSevenYearsAndNotLaterThanSevenYears1Member_zg1nYVwCAXOc" style="text-align: right" title="Maturities of loans, financing and debentures"> 5,530,152</td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember_zIoCaK4uPJBg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"> 25,254,057</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_z7r5Pet8lBn7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"> 16,186,891</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231_zTwA3cmY5Bge" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Maturities of loans, financing and debentures"> 41,440,948</td></tr> </table> <p id="xdx_8A8_ztNcaku5D13g" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.05pt"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; font-size: 9pt">·</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt"><b>Covenants</b></span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><i> </i></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company debt agreements provide for the fulfillment of certain non-financial obligations, as well as the maintenance of certain parameters and performance indicators, such as disclosure of its audited financial statements according to regulatory deadlines or payment of commission for risk assumption, if the indicator of net debt to EBITDA reaches the levels foreseen in those agreements.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of December 31, 2022, the Company is compliant with the financial and non-financial obligations (covenants) of its existing agreements.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Borrowings and financing are initially recognized at fair value, net of transaction costs and subsequently measured at amortized cost using the effective interest rate and charges methods. Interest, commissions, and possible financial charges are recorded pro-rata on an accrual basis.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q4 | sid |
Gross Shortterm Borrowings
GrossShorttermBorrowings
|
5269952000 | brl |
| CY2021Q4 | sid |
Gross Shortterm Borrowings
GrossShorttermBorrowings
|
5532736000 | brl |
| CY2022Q4 | sid |
Gross Longterm Borrowings
GrossLongtermBorrowings
|
36170996000 | brl |
| CY2021Q4 | sid |
Gross Longterm Borrowings
GrossLongtermBorrowings
|
27221914000 | brl |
| CY2022 | sid |
Borrowing Costs Recognised As Expense Current
BorrowingCostsRecognisedAsExpenseCurrent
|
-76316000 | brl |
| CY2021 | sid |
Borrowing Costs Recognised As Expense Current
BorrowingCostsRecognisedAsExpenseCurrent
|
-45877000 | brl |
| CY2022Q4 | sid |
Borrowing Costs Recognised As Expense Noncurent
BorrowingCostsRecognisedAsExpenseNoncurent
|
-445890000 | brl |
| CY2021Q4 | sid |
Borrowing Costs Recognised As Expense Noncurent
BorrowingCostsRecognisedAsExpenseNoncurent
|
-201251000 | brl |
| CY2022Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
5193636000 | brl |
| CY2021Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
5486859000 | brl |
| CY2022Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
35725106000 | brl |
| CY2021Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
27020663000 | brl |
| CY2022Q4 | ifrs-full |
Current Financial Assets At Fair Value Through Profit Or Loss
CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
|
1194491000 | brl |
| CY2022Q4 | ifrs-full |
Current Financial Assets At Amortised Cost
CurrentFinancialAssetsAtAmortisedCost
|
15578870000 | brl |
| CY2022Q4 | ifrs-full |
Current Financial Assets
CurrentFinancialAssets
|
16773361000 | brl |
| CY2021Q4 | ifrs-full |
Current Financial Assets At Fair Value Through Profit Or Loss
CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
|
2395087000 | brl |
| CY2021Q4 | ifrs-full |
Current Financial Assets At Amortised Cost
CurrentFinancialAssetsAtAmortisedCost
|
19587380000 | brl |
| CY2021Q4 | ifrs-full |
Current Financial Assets
CurrentFinancialAssets
|
21982467000 | brl |
| CY2021Q4 | ifrs-full |
Other Borrowings
OtherBorrowings
|
32507522000 | brl |
| CY2020Q4 | ifrs-full |
Other Borrowings
OtherBorrowings
|
35270653000 | brl |
| CY2022 | sid |
Additional Funding Transactions
AdditionalFundingTransactions
|
20248223000 | brl |
| CY2021 | sid |
Additional Funding Transactions
AdditionalFundingTransactions
|
12915332000 | brl |
| CY2022 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
10782858000 | brl |
| CY2021 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
17639178000 | brl |
| CY2022 | ifrs-full |
Interest Expense On Borrowings
InterestExpenseOnBorrowings
|
2315586000 | brl |
| CY2021 | ifrs-full |
Interest Expense On Borrowings
InterestExpenseOnBorrowings
|
2137782000 | brl |
| CY2022 | sid |
Changes In Other Borrowings Provisions
ChangesInOtherBorrowingsProvisions
|
2595011000 | brl |
| CY2021 | sid |
Changes In Other Borrowings Provisions
ChangesInOtherBorrowingsProvisions
|
2140961000 | brl |
| CY2021 | sid |
Acquisition Of Elizabeths
AcquisitionOfElizabeths
|
372123000 | brl |
| CY2022 | sid |
Consolidation Of Companies
ConsolidationOfCompanies
|
81978000 | brl |
| CY2022 | sid |
Others Changes In Other Borrowings
OthersChangesInOtherBorrowings
|
-1415548000 | brl |
| CY2021 | sid |
Others Changes In Other Borrowings
OthersChangesInOtherBorrowings
|
1585413000 | brl |
| CY2022Q4 | ifrs-full |
Other Borrowings
OtherBorrowings
|
40918742000 | brl |
| CY2021Q4 | ifrs-full |
Other Borrowings
OtherBorrowings
|
32507522000 | brl |
| CY2022 | sid |
Additional Funding Transactions
AdditionalFundingTransactions
|
20248223000 | brl |
| CY2022 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
10782858000 | brl |
| CY2022 | sid |
Interest Expense On Borrowing
InterestExpenseOnBorrowing
|
-2315586000 | brl |
| CY2022Q4 | ifrs-full |
Borrowings
Borrowings
|
41440948000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Financial Instruments Explanatory
DisclosureOfFinancialInstrumentsExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_z8sSuWqkxmRe" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-size: 9pt"><b>14.</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt"><span id="xdx_82F_zNgzOrwF5lWg">FINANCIAL INSTRUMENTS</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>14.a)</b></td><td style="text-align: justify"><b>Identification and valuation of financial instruments</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company may operate with several financial instruments, with emphasis on cash and cash equivalents, including financial investments, marketable securities, accounts receivable from customers, accounts payable to suppliers and borrowings and financing. Additionally, the Company may also operate with derivative financial instruments, such as swap of exchange or interest and commodities derivatives.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Considering the nature of these instruments, their fair values are basically determined by the use of quotations in the capital markets in Brazil and the Mercantile and Futures Exchange. The amounts recorded in current assets and liabilities have immediate liquidity or maturity, mostly in the short term. Considering the terms and characteristics of these instruments, the carrying amounts approximate the fair values.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Classification of financial instruments </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfFinancialInstrumentsTableTextBlock_pn3n3_zyfmNCG1zz7j" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left"><span id="xdx_8B6_zZnnLHyxsPPh" style="display: none">Schedule of financial instruments</span></td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 32%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; text-align: center; width: 5%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 10%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 10%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 9%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Consolidated</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Notes</td> <td style="text-align: center"> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Fair value through profit or loss</td> <td style="text-align: center"> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Measured at amortized cost</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Balances</td> <td style="text-align: center"> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Fair value through profit or loss</td> <td style="text-align: center"> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Measured at amortized cost</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Balances</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Assets</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr> <td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left">Current</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="color: red; vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Cash and cash equivalents</td> <td style="text-align: left"> </td> <td style="text-align: center">4</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"> 11,991,356</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_pn3n3" style="text-align: right" title="Total current financial assets">11,991,356</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_zweEzNmseivk" style="text-align: right" title="Total current financial assets at amortised cost"> 16,646,480</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalantMember_zn3RA3QMK5Kh" style="text-align: right" title="Total current financial assets">16,646,480</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Short-term investments</td> <td style="text-align: left"> </td> <td style="text-align: center">5</td> <td style="text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets at fair value through profit or loss"> 1,184,895</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"> 271,590</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_pn3n3" style="text-align: right" title="Total current financial assets"> 1,456,485</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_zRd4hy703CF" style="text-align: right" title="Total current financial assets"> 2,383,059</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_zgXfXeMn8QP3" style="text-align: right" title="Total current financial assets at amortised cost"> 261,673</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ShortTermInvestmentMember_z4horOjQz0q8" style="text-align: right" title="Total current financial assets at fair value through profit or loss"> 2,644,732</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Trade receivables</td> <td style="text-align: left"> </td> <td style="text-align: center">6</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost"> 3,233,164</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_pn3n3" style="text-align: right" title="Total current financial assets"> 3,233,164</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_z56GOyGMWJs3" style="text-align: right" title="Total current financial assets at amortised cost"> 2,597,838</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_zfLz5wTVsyCf" style="text-align: right" title="Total current financial assets"> 2,597,838</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Dividends and interest on equity</td> <td> </td> <td style="text-align: center">9</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="text-align: right" title="Total current financial assets at amortised cost">77,377</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="text-align: right" title="Total current financial assets">77,377</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zJT06iC7wmL3" style="text-align: right" title="Total current financial assets at amortised cost">76,878</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zW8q17ctPJp4" style="text-align: right" title="Total current financial assets">76,878</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Trading securities</td> <td> </td> <td style="text-align: center">9</td> <td> </td> <td id="xdx_989_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zhdi4cDY4Sr5" style="text-align: right" title="Total current financial assets at fair value through profit or loss"> 9,596</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_pn3n3" style="text-align: right" title="Total current financial assets"> 9,596</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zHGBX78buNc6" style="text-align: right" title="Total current financial assets at fair value through profit or loss">12,028</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zz0jt7Vqu9m4" style="text-align: right" title="Total current financial assets">12,028</td></tr> <tr> <td style="padding-left: 30px; vertical-align: bottom; text-align: left">Loans - related parties</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center">9</td> <td style="vertical-align: bottom"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Total current financial assets at amortised cost"> 5,383</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zfkUrURike06" style="vertical-align: middle; text-align: right" title="Total current financial assets"> 5,383</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zFecOibQ8Wu6" style="vertical-align: middle; text-align: right" title="Total current financial assets at amortised cost"> 4,511</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--RelatedPartiesMember_zApo6fKQysei" style="vertical-align: bottom; text-align: right" title="Total current financial assets"> 4,511</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td id="xdx_98F_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at fair value through profit or loss"> 1,194,491</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at amortised cost"> 15,578,870</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets">16,773,361</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zFwl6tE9aom3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at fair value through profit or loss"> 2,395,087</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zMohK0FeSAy2" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets at amortised cost"> 19,587,380</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialAssets_iI_pn3n3_c20211231_zo1W5gaNi2jb" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial assets">21,982,467</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Non-current</td> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="text-align: left"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Investments</td> <td style="text-align: left"> </td> <td style="text-align: center">5</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"> 156,185</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_pn3n3" style="text-align: right" title="Total non-current financial assets"> 156,185</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_z9JseoRGtZe9" style="text-align: right" title="Total non-current financial assets at amortised cost"> 147,671</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zuUerM2w8qse" style="text-align: right" title="Total non-current financial assets"> 147,671</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Other trade receivables</td> <td style="text-align: left"> </td> <td style="text-align: center">9</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost"> 8,059</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_pn3n3" style="text-align: right" title="Total non-current financial assets"> 8,059</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_zk6Z9uaa7L3d" style="text-align: right" title="Total non-current financial assets at amortised cost"> 2,345</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherTradeReceivablesMember_zuAnHfKSsUvg" style="text-align: right" title="Total non-current financial assets"> 2,345</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Eletrobrás compulsory loan</td> <td style="text-align: left"> </td> <td style="text-align: center">9</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_pn3n3" style="text-align: right" title="Total non-current financial assets at amortised cost">58,030</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--NoncurrentFinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_pn3n3" style="text-align: right" title="Total non-current financial assets">58,030</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_zqaYislbz9W" style="text-align: right" title="Total non-current financial assets at amortised cost"> 859,607</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CompulsoryLoanEletrobrasMember_zlV3Fzk5lTQa" style="text-align: right" title="Total non-current financial assets"> 859,607</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Receivables by indemnity</td> <td style="text-align: left"> </td> <td style="text-align: center">9</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zB0EbuzunRzl" style="text-align: right" title="Total non-current financial assets at amortised cost"> 974,863</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zD1ngBWgDcPc" style="text-align: right" title="Total non-current financial assets"> 974,863</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zWxordqbINx4" style="text-align: right" title="Total non-current financial assets at amortised cost"> 534,896</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ReceivablesByIndemnityMember_zIzNADLyZnXa" style="text-align: right" title="Total non-current financial assets"> 534,896</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Loans - related parties</td> <td style="text-align: left"> </td> <td style="text-align: center">9</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zJATqPWKKFNf" style="text-align: right" title="Total non-current financial assets at amortised cost"> 1,384,773</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zhdKN6QTFdbj" style="text-align: right" title="Total non-current financial assets"> 1,384,773</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_zfODlaMuK8P2" style="text-align: right" title="Total non-current financial assets at amortised cost"> 1,143,228</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoansRelatedPartiesMember_ztwsiacWbY7g" style="text-align: right" title="Total non-current financial assets"> 1,143,228</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Investments</td> <td style="text-align: left"> </td> <td style="text-align: center">10</td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zsTNgNI6oqAl" style="text-align: right" title="Total non-current financial assets at fair value through profit or loss">94,700</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zH6bimEwUz9l" style="text-align: right" title="Total non-current financial assets">94,700</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zVibVc1vMDjl" style="text-align: right" title="Total non-current financial assets at fair value through profit or loss"> 190,321</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--InvestmentProperty1Member_zjYuxtoODAq5" style="text-align: right" title="Total non-current financial assets"> 190,321</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold; text-align: left"> </td> <td style="text-align: center; font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at fair value through profit or loss">94,700</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at amortised cost"> 2,581,910</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentFinancialAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets"> 2,676,610</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zyhtup4G89h" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at fair value through profit or loss"> 190,321</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zRu0gz6ifrW4" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets at amortised cost"> 2,687,747</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialAssets_iI_pn3n3_c20211231_zrENq35gtcHd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial assets"> 2,878,068</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="text-align: center; font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Total Assets</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at fair value through profit or loss"> 1,289,191</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--FinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at amortised cost"> 18,160,780</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_eifrs-full--FinancialAssets_iI_pn3n3_c20221231_z6yeQ9WONhY5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets">19,449,971</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zL64mcF687Sk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at fair value through profit or loss"> 2,585,408</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--FinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_znpzWoVdhvz5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets at amortised cost"> 22,275,127</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_eifrs-full--FinancialAssets_iI_pn3n3_c20211231_zEYksIKqJqmg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial assets">24,860,535</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Liabilities</td> <td style="text-align: left"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: left"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; font-weight: bold; text-align: left">Current</td> <td style="text-align: left"> </td> <td style="color: red; text-align: center"> </td> <td style="text-align: left"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 45px; text-align: left">Borrowings and financing </td> <td style="text-align: left"> </td> <td style="text-align: center">13</td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total current financial liabilities at amortised cost"> 5,269,952</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total current financial liabilities"> 5,269,952</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zNpEFjAk3F0g" style="text-align: right" title="Total current financial liabilities at amortised cost"> 5,532,736</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zav1cRaTIY7f" style="text-align: right" title="Total current financial liabilities"> 5,532,736</td></tr> <tr> <td style="padding-left: 45px; vertical-align: bottom; text-align: left">Leases</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center">15</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 177,010</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 177,010</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zitLCaAPBeQa" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 119,047</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zuOtV6P1af9b" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 119,047</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 45px; vertical-align: bottom; text-align: left">Trade payables</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center">16</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 6,596,915</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--CurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 6,596,915</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zSSPGvhL7fN8" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 6,446,999</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zFlbTMSeK5N" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 6,446,999</td></tr> <tr> <td style="padding-left: 45px; vertical-align: bottom; text-align: left">Trade payables - drawee risk</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center">17</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 5,709,069</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zyIsYtUesmbk" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 5,709,069</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zhcZNP4XT3Ta" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 4,439,967</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zVyd69OL5sxg" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 4,439,967</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 45px; vertical-align: bottom; text-align: left">Dividends and interest on capital</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center">17</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 611,307</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_z3X0WPtunel7" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 611,307</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zVTyzCdtaGk1" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities at amortised cost"> 1,206,870</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zygWeiEqcbC2" style="vertical-align: bottom; text-align: right" title="Total current financial liabilities"> 1,206,870</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 45px; text-align: left">Derivative financial instruments</td> <td style="text-align: left"> </td> <td style="color: red; text-align: center"> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zrr9VJpiwsy4" style="text-align: right" title="Total current financial liabilities at fair value through profit or loss"> 416,935</td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zTxsTWqu8oBd" style="text-align: right" title="Total current financial liabilities"> 416,935</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold; text-align: left"> </td> <td style="text-align: center; color: red; font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at fair value through profit or loss"> 416,935</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at amortised cost"> 18,364,253</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentFinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities">18,781,188</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_zLN8zI9KSH48" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities at amortised cost"> 17,745,619</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20211231_zO9B8LiQQBad" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total current financial liabilities">17,745,619</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="text-align: center; color: red; font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="color: red; font-weight: bold; text-align: right"> </td> <td style="color: red; font-weight: bold; text-align: right"> </td> <td style="color: red; font-weight: bold; text-align: right"> </td> <td style="color: red; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; font-weight: bold; text-align: left">Non-current</td> <td style="text-align: left"> </td> <td style="color: red; text-align: center"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 45px; text-align: left">Borrowings and financing </td> <td> </td> <td style="text-align: center">13</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"> 36,170,996</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities">36,170,996</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zdWrYUuJeWaa" style="text-align: right" title="Total non-current financial liabilities at amortised cost"> 27,221,914</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zeAu3rGaZJY1" style="text-align: right" title="Total non-current financial liabilities">27,221,914</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 45px; text-align: left">Leases</td> <td> </td> <td style="text-align: center">15</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost"> 516,836</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities"> 516,836</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zimZBAuvlKQc" style="text-align: right" title="Total non-current financial liabilities at amortised cost"> 492,504</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zKjtffEl6i93" style="text-align: right" title="Total non-current financial liabilities"> 492,504</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 45px; text-align: left">Trade payables</td> <td> </td> <td style="text-align: center">16</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at amortised cost">46,269</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities">46,269</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zerfwRdLmoYg" style="text-align: right" title="Total non-current financial liabilities at amortised cost">98,625</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zDzH6rncVaO7" style="text-align: right" title="Total non-current financial liabilities">98,625</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 45px; text-align: left">Derivative financial instruments</td> <td> </td> <td style="text-align: center">17</td> <td> </td> <td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities at fair value through profit or loss">69,472</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_pn3n3" style="text-align: right" title="Total non-current financial liabilities">69,472</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_znumG4xtY5T1" style="text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"> 101,822</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zxgws9l979Lh" style="text-align: right" title="Total non-current financial liabilities"> 101,822</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold; text-align: left"> </td> <td style="text-align: center; color: red; font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_987_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at fair value through profit or loss">69,472</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at amortised cost"> 36,734,101</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities">36,803,573</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_z67xreA27Qfe" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at fair value through profit or loss"> 101,822</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentFinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_z5qoY7KAybz3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities at amortised cost"> 27,813,043</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--NoncurrentFinancialLiabilities_iI_pn3n3_c20211231_zVkQ6UnsfYM7" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Total non-current financial liabilities">27,914,865</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: center; color: red"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Total Liabilities</td> <td style="vertical-align: bottom"> </td> <td style="color: red; vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"> 486,407</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtAmortisedCost_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities at amortised cost"> 55,098,354</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--FinancialLiabilities_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities">55,584,761</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zBnsMYXQBi4b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"> 101,822</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pn3n3_c20211231_zxWweorzvcj2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities at amortised cost"> 45,558,662</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20211231_zfb6t30SzGD4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilities">45,660,484</td></tr> </table> <p id="xdx_8A9_zylrwXk5ZFhd" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Fair value measurement </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table shows the financial instruments recorded at fair value through profit or loss, classifying them according to the fair value hierarchy:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfFinancialInstrumentsAtFairValueThroughProfitOrLossTableTextBlock_pn3n3_zaMxeQsSEuWh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"> <tr> <td style="padding-left: 30px; vertical-align: bottom; text-align: left"><span id="xdx_8BC_z9DkHvq7syyj"><span id="xdx_8BA_znw6sr7dDXN5" style="display: none">Schedule of financial instruments at fair value through profit or loss</span></span><span style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 44%">Consolidated</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 10%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 8%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 7%">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 10%"> </td> <td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 8%"> </td> <td style="font-size: 10pt; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 7%">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Level 1</td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Level 2</td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Balances</td> <td style="text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Level 1</td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Level 2</td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Balances</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Assets</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Current</td> <td style="text-align: center"> </td> <td style="color: red; text-align: center"> </td> <td style="color: red; text-align: center"> </td> <td style="color: red; text-align: center"> </td> <td style="color: red; text-align: center"> </td> <td style="color: red; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: bottom; text-align: left">Financial investments</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_989_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zP88zGHJQAfa" style="vertical-align: middle; text-align: right" title="Current financial assets at fair value through profit or loss"> 1,184,895</td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"/> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember_zEJxh7RJ0sHf" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss">1,184,895</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zWdzGkLggTbl" style="vertical-align: middle; text-align: right" title="Current financial assets at fair value through profit or loss"> 2,383,059</td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"/> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentesMember_zsXiEf6BngKj" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss">2,383,059</td></tr> <tr> <td style="padding-left: 30px; vertical-align: bottom; text-align: left">Trading securities</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"> 9,596</td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"/> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zVkops4oXun3" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss">9,596</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zuLGgsjcqYQj" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"> 12,028</td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"/> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradingSecuritiesMember_zyaPvFnpeUsb" style="vertical-align: bottom; text-align: right" title="Current financial assets at fair value through profit or loss"> 12,028</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Non-current</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"/> <td style="text-align: center"> </td> <td style="text-align: center"/> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"/> <td style="text-align: center"> </td> <td style="text-align: center"/></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Investments</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pn3n3" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"> 94,700</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zh3sGH4AH4l4" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"> 94,700</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zsMd6LSBLHY6" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"> 190,321</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--InvestmentPropertyMember_zzO05lfYntLl" style="text-align: right" title="Non-current financial assets at fair value through profit or loss"> 190,321</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Total Assets</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zlyfbcc9aqX1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"> 1,289,191</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20221231_zh35q3QZD8yc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss">1,289,191</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20211231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zrqY2DAsH5bb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss"> 2,585,408</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_eifrs-full--FinancialAssetsAtFairValueThroughProfitOrLoss_iI_c20211231_z0XW9WTCtot8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total Financial assets at fair value through profit or loss">2,585,408</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: left">Liabilities</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left">Current</td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Derivative financial instruments</td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zQavU9R1acb3" style="text-align: right" title="Current financial liabilities at fair value through profit or loss"> 416,935</td> <td style="color: red; text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_z6Qvk5STe9Ol" style="text-align: right" title="Current financial liabilities at fair value through profit or loss"> 416,935</td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"/> <td style="color: red; text-align: right"> </td> <td style="color: red; text-align: right"/></tr> <tr> <td style="padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: left">Non-current</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Derivative financial instruments</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zpirsuKaFhLl" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"> 69,472</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zSg2sKuHZ8Xg" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"> 69,472</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z7xJJhuLNZEg" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"> 101,822</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--DerivativesMember_zeXuzJCOHYm9" style="text-align: right" title="Non-current financial liabilities at fair value through profit or loss"> 101,822</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: left">Total Liabilities</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zsyPxxOqJT59" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"> 486,407</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20221231_znQkKIwddVp7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"> 486,407</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zOUbJnzFaPS2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"> 101,822</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--FinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_pn3n3_c20211231_zOiIKx0XMwqi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total financial liabilites at fair value through profit or loss"> 101,822</td></tr> </table> <p id="xdx_8A2_zVQ7X475C2vj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-style: normal"><b>Level 1</b> - Data prices are quoted in an active market for items identical to the assets and liabilities being measured.</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-style: normal"> </span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-style: normal"><b>Level 2</b> - Consider inputs observable in the market, such as interest rates, exchange rates, etc., but are not prices negotiated in active markets.</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-style: normal"> </span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-style: normal"><b>Level 3 - </b>There are no assets and liabilities classified as level 3.</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-style: normal"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>14.b)</b></td><td style="text-align: justify"><b>Financial risk management</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company uses risk management strategies with guidance on the risks incurred on the business. The nature and general position of financial risks are regularly monitored and managed in order to assess results and the financial impact on cash flow. Credit limits and hedge quality of counterparties are also reviewed periodically.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Market risks are hedged when is considered necessary to support the corporate strategy or when it is necessary to maintain the level of financial flexibility.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is exposed to exchange rate, interest rate, market price and liquidity risks.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company may manage some of the risks through the use of derivative instruments not associated with any speculative trading or short selling.</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; line-height: 115%">·</span></td><td style="text-align: justify"><b>Exchange rate risk</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 21.3pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The exposure arises from the existence of assets and liabilities denominated in Dollar or Euro, since the Company’s functional currency is substantially the Real and is referred to as natural exchange exposure. The net exposure is the result of the offsetting of the natural exchange exposure by the instruments of hedge adopted by CSN.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The consolidated net exposure as of December 31, 2022 is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfForeignExchangeExposureTableTextBlock_pn3n3_zrCeuvTBCG6l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B1_zpxJEqOpZdq4" style="display: none">Schedule of foreign exchange exposure</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-size: 12pt; font-weight: bold; width: 67%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; width: 16%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 15%">12/31/2021</td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Foreign Exchange Exposure</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">(Amounts in US$’000)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">(Amounts in US$’000)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Cash and cash equivalents overseas</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalentsOverseasMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"> 1,191,036</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndCashEquivalentsOverseasMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmESka6haMN5" style="text-align: right" title="Net foreign exchange exposure"> 1,656,271</td></tr> <tr style="vertical-align: bottom"> <td>Trade receivables</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure">315,920</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoht7Zej1Cce" style="text-align: right" title="Net foreign exchange exposure"> 212,424</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Financial investments</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"> 26,930</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmeaUzuibdvc" style="text-align: right" title="Net foreign exchange exposure">23,748</td></tr> <tr style="vertical-align: bottom"> <td>Borrowings and financing </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BorrowingsAndFinancingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zR4Sajrjymt" style="text-align: right" title="Net foreign exchange exposure">(4,594,471)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--BorrowingsAndFinancingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyfTvibPKXD4" style="text-align: right" title="Net foreign exchange exposure"> (3,866,290)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Trade payables</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--TradePayablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zTPYAfIiKrt5" style="text-align: right" title="Net foreign exchange exposure"> (366,149)</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--TradePayablesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwFnILvnbbM5" style="text-align: right" title="Net foreign exchange exposure"> (613,961)</td></tr> <tr style="vertical-align: bottom"> <td>Others</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OthersMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z8bATr6Sz87i" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net foreign exchange exposure"> (23,079)</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OthersMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z1jIDOCIa5pc" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net foreign exchange exposure"> (149,532)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: top">Natural Gross Foreign Exchange Exposure (assets - liabilities)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98E_ecustom--GrossCreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure">(3,449,813)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_983_ecustom--GrossCreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSLvrj891adl" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"> (2,737,340)</td></tr> <tr style="vertical-align: bottom"> <td>Cash flow hedge accounting</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"> 4,409,760</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdGDlkaPWuS2" style="text-align: right" title="Net foreign exchange exposure"> 2,655,350</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Exchange rate swap CDI x Dollar </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CreditExposure_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CurrencySwapContractMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Net foreign exchange exposure"> (67,000)</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CurrencySwapContractMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDLAcA10niB" style="text-align: right" title="Net foreign exchange exposure"> (67,000)</td></tr> <tr style="vertical-align: bottom"> <td>Exchange rate swap Real x Dollar</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CreditExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__custom--USMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zHV03T2OLzb2" style="text-align: right" title="Net foreign exchange exposure"> (115,000)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: top">Net foreign exchange exposure</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_ecustom--GrossCreditExposure_c20221231__srt--CurrencyAxis__custom--USMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure">777,947</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_ecustom--GrossCreditExposure_iI_pn3n3_c20211231__srt--CurrencyAxis__custom--USMember_zaoiuYiQBmV4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Foreign exchange exposure"> (148,990)</td></tr> </table> <p id="xdx_8AE_zhcbZXaPZE0k" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN uses Hedge Accounting strategy, as well as derivative financial instruments to protect future cash flows.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Sensitivity analysis of derivative financial instruments and consolidated foreign exchange exposure</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company considered scenarios 1 and 2 to be 25% and 50% deterioration for currency volatility, using the exchange rate closing rate as of December 31, 2022, as a reference.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0">The currencies used in the sensitivity analysis and their respective scenarios are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfCurrenciesUsedInSensitivityAnalysisTableTextBlock_zbKTOOzdFFJg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B6_z7exwj8suSyh" style="display: none">Schedule of scenarios</span></td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; width: 15%"> </td> <td style="font-weight: bold; width: 4%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 27%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%">12/31/2022</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle">Currency</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Exchange rate</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Probable scenario</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold; vertical-align: middle">Scenario 1</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold; vertical-align: middle">Scenario 2</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>USD</td> <td> </td> <td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z2HWnKRFE7H" style="text-align: right" title="Exchange rate">5.2177</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zXrKHpcZwpJ4" style="text-align: right" title="Exchange rate"> 5.2070</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9bM0jc3qVP4" style="text-align: right" title="Exchange rate"> 6.5221</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFIi6X3fPdeh" style="text-align: right" title="Exchange rate">7.8266</td></tr> <tr style="vertical-align: bottom"> <td>EUR</td> <td> </td> <td id="xdx_983_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zWSiSBJ1CbRb" style="text-align: right" title="Exchange rate">5.5694</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znDTA9a20fX4" style="text-align: right" title="Exchange rate"> 5.5580</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCkYk5Qg7XFb" style="text-align: right" title="Exchange rate"> 6.9618</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--EURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoJ9BMvb7QB" style="text-align: right" title="Exchange rate">8.3541</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>USD x EUR</td> <td> </td> <td id="xdx_98C_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwImXcWFTCc7" style="text-align: right" title="Exchange rate">1.0674</td> <td> </td> <td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjSzNi1hhzOl" style="text-align: right" title="Exchange rate"> 1.0674</td> <td> </td> <td id="xdx_98D_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJ8hfhUt6C63" style="text-align: right" title="Exchange rate"> 1.3343</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--ClosingForeignExchangeRate_iI_pid_c20221231__srt--CurrencyAxis__custom--USDXEURMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzgDa4JgR9cc" style="text-align: right" title="Exchange rate">1.6011</td></tr> </table> <p id="xdx_8A4_zAMnJELtDSYc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.05pt">The effects on the result, considering scenarios 1 and 2, are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfSensitivityAnalysisEffectsOnIncomeStatementTableTextBlock_pn3n3_zDVuPhueKdyc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zrmxOlNEAjSi" style="display: none">Schedule of sensitivity analysis effects on income statement</span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 34%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 15%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%">12/31/2022</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Instruments</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Notional</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Risk</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Probable scenario (*) R$<br/></td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Scenario 1 R$</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Scenario 2 R$</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td>Gross exchange position</td> <td> </td> <td id="xdx_98D_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"> (3,449,813)</td> <td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk">Dollar</span></td> <td> </td> <td id="xdx_982_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zWBLJzLeXIy1" style="text-align: right" title="Impact on profit or loss"> 36,913</td> <td> </td> <td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"> (4,500,022)</td> <td> </td> <td id="xdx_98F_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--GrossExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss">(9,000,045)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td>Cash flow hedge accounting</td> <td> </td> <td id="xdx_986_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount">4,409,760</td> <td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk">Dollar</span></td> <td> </td> <td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zYA6XxdZv5n7" style="text-align: right" title="Impact on profit or loss">(47,184)</td> <td> </td> <td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"> 5,752,201</td> <td> </td> <td id="xdx_984_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"> 11,504,402</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td>Exchange rate swap CDI x Dollar </td> <td> </td> <td id="xdx_983_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount">(67,000)</td> <td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk">Dollar</span></td> <td> </td> <td id="xdx_98E_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zcyeHUiSVxwf" style="text-align: right" title="Impact on profit or loss">717</td> <td> </td> <td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss"> (87,396)</td> <td> </td> <td id="xdx_981_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on profit or loss">(174,793)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td>Exchange rate swap Real x Dollar</td> <td> </td> <td id="xdx_986_eifrs-full--NotionalAmount_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfCkPVXcYT38" style="text-align: right" title="Notional amount"> (115,000)</td> <td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfzWnZFKaU0k" title="Risk">Dollar</span></td> <td> </td> <td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zOMype0jf4Eb" style="text-align: right" title="Impact on profit or loss">1,230</td> <td> </td> <td id="xdx_98B_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9VZbnBghQak" style="text-align: right" title="Impact on profit or loss">(150,009)</td> <td> </td> <td id="xdx_984_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSPUIeEOZcff" style="text-align: right" title="Impact on profit or loss">(300,018)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Net exchange position</td> <td style="font-weight: bold"> </td> <td id="xdx_989_eifrs-full--NotionalAmount_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Notional amount"> 777,947</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"><span id="xdx_901_ecustom--CurrencyRisk_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Risk">Dollar</span></td> <td style="font-weight: bold"> </td> <td id="xdx_987_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zoT5HfZNspx9" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"> (8,324)</td> <td style="font-weight: bold"> </td> <td id="xdx_98B_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"> 1,014,774</td> <td style="font-weight: bold"> </td> <td id="xdx_986_eifrs-full--GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfHedgesAxis__custom--NetExchangePositionMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Impact on profit or loss"> 2,029,546</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F08_zvIDepVNcY7k" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F18_zmj6JbD0yzn" style="text-align: justify">The probable scenarios were calculated considering the following variations for the risks: Real x Dollar – valuation of the Real by 0.21% / Real x Euro - valuation of the Real by 0.20% / Euro x Dollar - no variation. Source: Central Bank of Brazil and European Central Bank quotations on March 1, 2023.</td> </tr></table> <p id="xdx_8A4_zJBiDp7rxPtc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; line-height: 115%">·</span></td><td style="text-align: justify"><b>Interest rate risk</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This risk arises from financial investments, borrowings and financing and debentures linked to the fixed and floating interest rates of the CDI, TJLP and LIBOR, exposing these financial assets and liabilities to interest rate fluctuations as shown in the sensitivity analysis table below.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the modification of the global financial market in recent years and in line with the recommendations of international regulatory bodies, the market began to transition from the Libor rate (London Interbank Offered Rate) to the SOFR (Secured Overnight Financing Rate) as of 2022. The Company has not yet migrated its contracts to SOFR, as it is awaiting guidance from the financial market to transition the rate of its contracts.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Sensitivity analysis of changes in interest rates</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We present below the sensitivity analysis for interest rate risks. The Company considered scenarios 1 and 2 to be 25% and 50% deterioration for interest rate volatility using the closing rate as of December 31, 2022, as a reference.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The interest rates used in the sensitivity analysis and their scenarios are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock_pn3n3_zvPup3sjYnp4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zkMUW8YSaQId" style="display: none">Schedule of sensitivity analysis of interest rates</span></td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; width: 19%"> </td> <td style="font-weight: bold; width: 5%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 33%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 22%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%">12/31/2022</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold">Interest</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Interest rate</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold">Scenario 1</td> <td style="text-align: center; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center; font-weight: bold">Scenario 2</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>CDI</td> <td> </td> <td style="text-align: right"><span id="xdx_90B_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWlEsJmatFT9" title="Interest rate (in percent)">13.65</span>%</td> <td> </td> <td style="text-align: right"><span id="xdx_905_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zJNw4nQ6Icec" title="Interest rate (in percent)">17.06</span>%</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zxutceUQHpzi" title="Interest rate (in percent)">20.48</span>%</td></tr> <tr style="vertical-align: bottom"> <td>TJLP</td> <td> </td> <td style="text-align: right"><span id="xdx_909_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z5IZv48ouRA" title="Interest rate (in percent)">7.20</span>%</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90E_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zd40DEB6iHz1" title="Interest rate (in percent)">9.00</span>%</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_902_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXYfCcAJE8Dh" title="Interest rate (in percent)">10.80</span>%</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>LIBOR</td> <td> </td> <td style="text-align: right"><span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpdiy73La7ke" title="Interest rate (in percent)">5.14</span>%</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoEZmyVEtwF4" title="Interest rate (in percent)">6.42</span>%</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90D_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LondonInterbankOfferedRateLIBOROneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zwp7vD57zLv4" title="Interest rate (in percent)">7.71</span>%</td></tr> <tr style="vertical-align: bottom"> <td>SELIC</td> <td> </td> <td style="text-align: right"><span id="xdx_90E_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKLLTxXmqcWb" title="Interest rate (in percent)">13.75</span>%</td> <td> </td> <td style="text-align: right"><span id="xdx_902_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zOMWmbopq2ae" title="Interest rate (in percent)">17.19</span>%</td> <td> </td> <td style="text-align: right"><span id="xdx_90A_ecustom--SensitivityAnalysisInterestRate_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zlhtK0kAlBi4" title="Interest rate (in percent)">20.63</span>%</td></tr> </table> <p id="xdx_8AB_z4XNr1Pl569a" style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The effects on profit and loss, considering scenarios 1 and 2, are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1_pn3n3_zWDdKbY5N8wh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B0_zM7I3p4S4YBb"><span id="xdx_8B1_z0hT30tuEBU3" style="display: none">Schedule of effects on profit and loss</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="font-size: 10pt; vertical-align: bottom; width: 21%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 7%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 13%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 14%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 13%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%">Consolidated</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Changes in interest rates</td> <td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">% p.a</td> <td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Assets</td> <td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Liabilities</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Probable scenario (*)<br/></td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Scenario 1</td> <td style="font-size: 10pt; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Scenario 2</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">CDI</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_906_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zyjUKf4zHDA2" title="Interest">13.65</span></td> <td style="vertical-align: middle"> </td> <td id="xdx_985_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Assets"> 5,026,521</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"> (14,249,092)</td> <td style="vertical-align: middle"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zd3FQAKw3fc9" style="vertical-align: middle; text-align: right" title="Liabilities"> (10,481,452)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpkLXSo44Ts8" style="vertical-align: middle; text-align: right" title="Liabilities"> (10,796,172)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_988_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_ztRPoSI5vQc3" style="vertical-align: middle; text-align: right" title="Liabilities"> (11,110,892)</td></tr> <tr> <td style="vertical-align: bottom">TJLP</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90B_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoxpQgRSDPt1" title="Interest">7.20</span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Liabilities"> (1,044,833)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zwbCXS1yFcgl" style="vertical-align: middle; text-align: right" title="Liabilities"> (1,120,061)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHVo1Stvprc" style="vertical-align: middle; text-align: right" title="Liabilities">(1,138,868)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKt1L0KpYlHa" style="vertical-align: middle; text-align: right" title="Liabilities">(1,157,675)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Libor</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_903_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zalNkQZoVNY7" title="Interest">5.14</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"> (6,936,984)</td> <td style="vertical-align: middle"> </td> <td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_ztLtZbQgcHVg" style="vertical-align: middle; text-align: right" title="Liabilities"> (7,293,466)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zu9jWrkWecBi" style="vertical-align: middle; text-align: right" title="Liabilities">(7,382,586)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWUpTicNEVEc" style="vertical-align: middle; text-align: right" title="Liabilities">(7,471,707)</td></tr> <tr> <td style="vertical-align: middle">Selic</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_908_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXdcQEyxxWh6" title="Interest">13.75</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zG2kZ7TOhhPe" style="vertical-align: middle; text-align: right" title="Liabilities"> (14,596)</td> <td style="vertical-align: middle"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zxThEBeeabo" style="vertical-align: middle; text-align: right" title="Liabilities"> (16,603)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zgmPZedL4ix6" style="vertical-align: middle; text-align: right" title="Liabilities"> (17,105)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zRBH87yVVyy9" style="vertical-align: middle; text-align: right" title="Liabilities"> (17,606)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0A_zeYdXQ1v5Bxh" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F17_zII56rCLpvRk" style="text-align: justify">The sensitivity analysis is based on the premise of maintaining the market values as of December 31, 2022 as a probable scenario recorded in the company´s assets and liabilities.</td> </tr></table> <p id="xdx_8A7_zdPIho2l0xPh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Market price risk</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is also exposed to market risks related to the volatility of commodity and input prices. In line with its risk management policy, risk mitigation strategies involving commodities can be used to reduce cash flow volatility. These mitigation strategies may incorporate derivative instruments, predominantly forward transactions, futures, and options.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Below are the instruments for price risk protection, as shown in the following topics:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>a) Cash flow hedge accounting - “Platts” index</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b><i> </i></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has derivative operations for iron ore, contracted by the subsidiary CSN Mineração, with the objective of reducing the volatility of its exposure to the commodity.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In order to better reflect the accounting effects of the Platts hedge strategy in the result, CSN Mineração opted to make the formal designation of the hedge and consequently adopted hedge accounting of the iron ore derivative as a hedge accounting instrument of its highly probable future iron ore sales. With this, the mark-to-market resulting from the volatility of Platts will be temporarily recorded in shareholders' equity and will be taken to the result when the referred sales occur according to the contracted period of assessment, thus allowing the recognition of the volatility of Platts on the sales of iron ore to be recognized at the same moment.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below shows the result of the derivative instrument until December 31, 2022:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfDollarEuroSwapTableTextBlock_pn3n3_zp5GsQ8sTIu1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 7)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8B3_z2Wni4RH24K" style="display: none">Schedule of dollar x Euro swap</span></td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: right; width: 20%"> </td> <td style="text-align: right; width: 1%"> </td> <td style="text-align: right; width: 7%"> </td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right; width: 7%"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right; width: 7%"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 13%">12/31/2022</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2022</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2021</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2022</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2021</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2022</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Appreciation (R$) </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Fair value (market) </td> <td style="text-align: right"> </td> <td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Other income and expenses (note 27)</td> <td style="text-align: right"> </td> <td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Other comprehensive income</td> <td style="font-weight: bold; text-align: right"> </td> <td colspan="3" rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Exchange variation</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Maturity </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Notional </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Asset position </td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Liability position </td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"> Amounts receivable / (payable) </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">02/02/2021 to 10/02/2021 (Settled)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--MaturityAxis__custom--SettledDate1Member_z0RCggTUkXM8" style="text-align: right" title="Other income and expenses"> (27,728)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--ExchangeVariation_pn3n3_c20210101__20211231__ifrs-full--MaturityAxis__custom--SettledDate1Member_zqA3uAxIEPv4" style="text-align: right" title="Exchange variation"> 16,790</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">05/31/2022 (Settled)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate2Member_zslPzKASoqvl" style="text-align: right" title="Other income and expenses"> 23,374</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--ExchangeVariation_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate2Member_zfgDgnkVxkVc" style="text-align: right" title="Exchange variation"> (1,087)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">12/01/2022 to 12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 797,721</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Appreciation liability position">(873,385)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"> (75,664)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_z3Ud1du6VW3b" style="text-align: right" title="Other income and expenses">(75,664)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate3Member_pn3n3" style="text-align: right" title="Exchange variation">667</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">01/01/2023 to 01/31/2023</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 1,098,354</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Appreciation liability position">(1,218,934)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)">(120,580)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_z053tlUzftQ5" style="text-align: right" title="Other comprehensive income"> 120,580</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate4Member_pn3n3" style="text-align: right" title="Exchange variation"> (1,484)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">02/01/2023 to 02/28/2023</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 1,087,106</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Appreciation liability position">(1,197,361)</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)">(110,255)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_zu93qLwleosf" style="text-align: right" title="Other comprehensive income"> 110,255</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate5Member_pn3n3" style="text-align: right" title="Exchange variation"> (1,244)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">03/01/2023 to 03/31/2023</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 696,149</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Appreciation liability position">(770,062)</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"> (73,913)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_zPOKmoZL5vB" style="text-align: right" title="Other comprehensive income"> 73,913</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate6Member_pn3n3" style="text-align: right" title="Exchange variation"> (938)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">04/01/2023 to 04/30/2023</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 372,109</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Appreciation liability position">(385,572)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"> (13,463)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_z9RTP5N2A9Xc" style="text-align: right" title="Other comprehensive income"> 13,463</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate7Member_pn3n3" style="text-align: right" title="Exchange variation"> (131)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">05/01/2023 to 05/31/2023</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 392,861</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Appreciation liability position">(404,946)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"> (12,085)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_z5V1DPtL1CI4" style="text-align: right" title="Other comprehensive income"> 12,085</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate8Member_pn3n3" style="text-align: right" title="Exchange variation">(81)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">06/01/2023 to 06/30/2023</td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: center"> Platts </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_ecustom--AppreciationAssetPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Appreciation asset position"> 396,961</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--AppreciationLiabilityPosition_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Appreciation liability position">(407,934)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Fair value (market) Amounts receivable / (payable)"> (10,973)</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_zshJkTYG6Yj3" style="text-align: right" title="Other comprehensive income"> 10,973</td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--ExchangeVariation_c20220101__20221231__ifrs-full--MaturityAxis__custom--SettledDate9Member_pn3n3" style="text-align: right" title="Exchange variation">(35)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_ecustom--AppreciationAssetPosition_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position"> 4,841,261</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--AppreciationLiabilityPosition_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position">(5,258,194)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--FairValueMarketAmountsReceivablePayable_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value (market) Amounts receivable / (payable)">(416,933)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20220101__20221231_zb108H3iBhn4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other income and expenses">(52,290)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_ecustom--OtherOperatingIncomeExpenses_pn3n3_c20210101__20211231_zb45nzi9ZKa2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other income and expenses"> (27,728)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--OtherComprehensiveIncomes_pn3n3_c20220101__20221231_zt8zLjKqfK7k" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Other comprehensive income"> 341,269</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"/> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--ExchangeVariation_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Exchange variation"> (4,333)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--ExchangeVariation_pn3n3_c20210101__20211231_zsIttfurmolh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Exchange variation"> 16,790</td></tr> </table> <p id="xdx_8A1_zapGa6cIy5dc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The changes in the amounts related to cash flow hedge accounting - Platts index recorded in shareholders' equity on December 31, 2022, are shown as follows:</p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfChangesInHedgeAccountingPlattsTableTextBlock_pn3n3_zkHNlmM5J1H5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 8)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B6_z5hWgtcb58i" style="display: none">Schedule of fair value of cash flow accounting platts, net</span></td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 57%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%">12/31/2021</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%">Movement</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%">Realization</td> <td style="border-top: Black 0.5pt solid; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 10%">12/31/2022</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Cash flow hedge accounting – “Platts”</td> <td style="text-align: right"> </td> <td> </td> <td id="xdx_984_ecustom--CashFlowHedgeAccountingPlatts_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="text-align: right" title="Cash flow hedge accounting - Platts"> 393,559</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--CashFlowHedgeAccountingPlatts_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="text-align: right" title="Cash flow hedge accounting - Platts"> (52,290)</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--CashFlowHedgeAccountingPlatts_pn3n3_c20220101__20221231_z32S29xUO0qj" style="text-align: right" title="Cash flow hedge accounting - Platts"> 341,269</td></tr> <tr style="vertical-align: bottom"> <td> Income tax and social contribution on cash flow hedge accounting</td> <td style="text-align: right"> </td> <td> </td> <td id="xdx_986_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting">(133,810)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting">17,779</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting_pn3n3_c20220101__20221231_zGIslL4WJag5" style="text-align: right" title="Income tax and social contribution on cash flow hedge accounting">(116,031)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Fair Value of cash flow accounting - Platts, net</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--FairValueOfCashFlowAccountingPlattsNet_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--MovementMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"> 259,749</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--FairValueOfCashFlowAccountingPlattsNet_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--RealizationMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"> (34,511)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_ecustom--FairValueOfCashFlowAccountingPlattsNet_pn3n3_c20220101__20221231_z4H3w1CRfHud" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair Value of cash flow accounting - Platts, net"> 225,238</td></tr> </table> <p id="xdx_8A0_z54XUDpRKQRl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The cash flow hedge accounting - Platts index - has been fully effective since the derivative instruments were contracted.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">To support the above-mentioned designations, the Company prepared formal documentation indicating how the designation of cash flow hedge accounting - Platts index is aligned with CSN's risk management objective and strategy, identifying the hedge instruments used, the hedge object, the nature of the risk to be protected and demonstrating the expectation of high effectiveness of the relations designated. Iron ore derivative instruments (“Platts” index) were designated in amounts equivalent to the portion of future sales, comparing the amounts designated with the amounts expected and approved in the Management and Board budgets.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Sensitivity analysis for Platts price risks</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We present below the sensitivity analysis for Platts price risks. The Company considered scenarios 1 and 2 to be 25% and 50% devaluation in the share price using the closing rate on December 31, 2022, as a reference.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The effects on the result, considering probable scenarios 1 and 2, are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfSensitivityAnalysisForPlattsPriceRisksTableTextBlock_pn3n3_z43M27L487p5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 9)"> <tr> <td style="vertical-align: middle; text-align: left"><span id="xdx_8B6_z3KoXHlSAwj1" style="display: none">Schedule of sensitivity analysis for platts price risks</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 45%"> Maturity </td> <td style="vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 19%"> Probable scenario R$ </td> <td style="vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 16%"> Scenario 1 R$ </td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 17%"> Scenario 2 R$ </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">01/01/2023 to 01/31/2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_zZsVFC61dIUe" style="vertical-align: middle; text-align: right" title="Platts price risks"> (187,669)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_zTXTxZvX6UT6" style="vertical-align: middle; text-align: right" title="Platts price risks"> (362,057)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDateMember_z59MqELOj3bh" style="vertical-align: middle; text-align: right" title="Platts price risks">(654,139)</td></tr> <tr> <td style="vertical-align: middle; text-align: left">02/01/2023 to 02/28/2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zYaDIjdigxOb" style="vertical-align: middle; text-align: right" title="Platts price risks"> (187,132)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zynyuujO5gI" style="vertical-align: middle; text-align: right" title="Platts price risks"> (359,922)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate1Member_zhXUmkhLLyje" style="vertical-align: middle; text-align: right" title="Platts price risks">(649,327)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">03/01/2023 to 03/31/2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_z7ewycg9Dr63" style="vertical-align: middle; text-align: right" title="Platts price risks"> (129,814)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_ziy17J1mJbei" style="vertical-align: middle; text-align: right" title="Platts price risks"> (241,817)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate2Member_zMai98sbo6X5" style="vertical-align: middle; text-align: right" title="Platts price risks">(429,410)</td></tr> <tr> <td style="vertical-align: middle; text-align: left">04/01/2023 to 04/30/2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_zLv2q5Efmeh2" style="vertical-align: middle; text-align: right" title="Platts price risks"> (44,186)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_986_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_z1w4mZW4g3Fg" style="vertical-align: middle; text-align: right" title="Platts price risks"> (100,637)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate3Member_zC4r9vh58xg8" style="vertical-align: middle; text-align: right" title="Platts price risks">(195,186)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">05/01/2023 to 05/31/2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_983_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_z1SQsitujpx2" style="vertical-align: middle; text-align: right" title="Platts price risks"> (47,457)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_zHmXKQR13O09" style="vertical-align: middle; text-align: right" title="Platts price risks"> (107,165)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate4Member_zs3bL1oQlb39" style="vertical-align: middle; text-align: right" title="Platts price risks">(207,171)</td></tr> <tr> <td style="vertical-align: middle; text-align: left">06/01/2023 to 06/30/2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_zeXdOaTM5gyi" style="vertical-align: middle; text-align: right" title="Platts price risks"> (44,919)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_982_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_z07XX0Rej1bc" style="vertical-align: middle; text-align: right" title="Platts price risks"> (104,839)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--MaturityAxis__custom--MaturityDate5Member_zvP7q5wBVwI" style="vertical-align: middle; text-align: right" title="Platts price risks">(205,199)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_ztu1w6ZyA056" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"> (641,177)</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember_zOgujHqTMCHk" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks"> (1,276,437)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_ecustom--PlattsPriceRisks_iI_pn3n3_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember_z4uISfWmKJ89" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Platts price risks">(2,340,432)</td></tr> </table> <p id="xdx_8A3_zE83rMZ27v3k" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>b) Cash flow hedge accounting</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"><b><i> </i></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Foreign exchange hedge</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company and its subsidiary CSN Mineração formally designates relations of hedge of cash flows to protect highly probable future flows exposed to the dollar related to sales made in dollars.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the objective of better reflecting the accounting effects of the hedge exchange rate in the result, CSN and its subsidiary CSN Mineração designated part of their dollar liabilities as an instrument of future hedge exports. As a result, the exchange rate variation resulting from the designated liabilities will be temporarily recorded in shareholders’ equity and will be reflected in the income statement when said exports occur, thus allowing the recognition of dollar fluctuations on liabilities and on exports to be recorded at the same time. It is noteworthy that the adoption of this hedge accounting does not imply the contracting of any financial instrument.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The table below presents a summary of the relations of hedge as of December 31, 2022:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfHedgingInstrumentsTableTextBlock_pn3n3_zbhIOh63gxfj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 10)"> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_8B8_zdQWfhU0OmX6" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><span id="xdx_8BA_z8TjazDO1IY8" style="display: none">Schedule of hedging instruments</span></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 6%"> </td> <td style="width: 1%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 17%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 9%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 9%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="width: 6%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 7%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 8%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 8%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 9%">12/31/2022</td></tr> <tr> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Designation Date</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Hedging Instrument</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Hedged item</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Type of hedged risk</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Hedged period</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Exchange rate on designation</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Designated amounts (US$’000)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Amortizated part (USD'000)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Effect on Result (*) (R$'000)</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Impact on Shareholders' equity (R$'000)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_908_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/23/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_902_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90F_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">August 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98D_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmJZMgH4Z1o6" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.2850</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"> 30,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"> (30,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zDF6XAbKHexd" style="vertical-align: middle; text-align: right" title="Effect on Result"> (11,832)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_90F_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/24/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_901_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_902_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90A_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">August 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zBHULIEZUCga" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3254</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_985_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts">100,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part">(100,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zbzlwBqvkJgd" style="vertical-align: middle; text-align: right" title="Effect on Result"> (39,382.00000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> <span style="-sec-ix-hidden: xdx2ixbrl5444">-</span></td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_906_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/27/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90F_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_902_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_903_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">August 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhxUNytqs5Fk" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3557</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98B_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"> 25,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"> (25,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zQoncWrmdKgf" style="vertical-align: middle; text-align: right" title="Effect on Result">(1,583.00000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> <span style="-sec-ix-hidden: xdx2ixbrl5464">-</span></td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/27/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_908_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">August 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_988_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdcAJcBXmD5a" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3557</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98A_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"> 70,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"> (70,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zT5lHm2JU10k" style="vertical-align: middle; text-align: right" title="Effect on Result"> (26,068.00000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> <span style="-sec-ix-hidden: xdx2ixbrl5484">-</span></td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/27/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_906_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_905_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">August 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_987_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcaVHACw7BHf" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3557</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--HedgedItemAssets_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Designated amounts"> 30,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Amortized part"> (30,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_z7TMK0nxmJGb" style="vertical-align: middle; text-align: right" title="Effect on Result"> (20,038.00000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFourMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> <span style="-sec-ix-hidden: xdx2ixbrl5504">-</span></td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_909_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/28/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_903_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90F_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_901_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOxm7NAuExIg" title="Hedged period">August 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_985_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUaV9y3UTzZ3" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3815</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98F_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgzBHl9HEe4g" style="vertical-align: middle; text-align: right" title="Designated amounts"> 30,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjop8uO0NmE6" style="vertical-align: middle; text-align: right" title="Amortized part"> (30,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zr2Y0M0GQDik" style="vertical-align: middle; text-align: right" title="Effect on Result"> (11,253.00000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesFiveMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> <span style="-sec-ix-hidden: xdx2ixbrl5524">-</span></td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_900_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">3/8/2015</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_906_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_908_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_909_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">July 2018 - October 2022</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98B_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z85k7lMmQPPg" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3940</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98C_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z79z63WhO93h" style="vertical-align: middle; text-align: right" title="Designated amounts">355,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z71gmccVuKC1" style="vertical-align: middle; text-align: right" title="Amortized part">(355,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zzBY31mWVBRh" style="vertical-align: middle; text-align: right" title="Effect on Result"> (22,356)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSixMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> <span style="-sec-ix-hidden: xdx2ixbrl5544">-</span></td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">2/4/2018</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90F_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Bonds</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90B_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">July 2018 - February 2023</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98C_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zECVJxbFfO09" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.3104</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z7XLO1UQeIak" style="vertical-align: middle; text-align: right" title="Designated amounts">1,170,045</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhwazNtxGAfa" style="vertical-align: middle; text-align: right" title="Amortized part">(1,093,045)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zKDoKGL8NDT" style="vertical-align: middle; text-align: right" title="Effect on Result">(389,596)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 290,375</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_905_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">07/31/2019</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90C_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Bonds and Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90C_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">January 2020 - April 2026</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_980_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkpfTUkayD5k" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 3.7649</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98D_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSqTqNAfxcha" style="vertical-align: middle; text-align: right" title="Designated amounts">1,342,761</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zs5t8DQit6r1" style="vertical-align: middle; text-align: right" title="Amortized part">(829,661)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zMhTKeelvUed" style="vertical-align: middle; text-align: right" title="Effect on Result">(770,870)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 745,432</td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_90A_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">10/1/2020</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90E_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Bonds</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90A_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90B_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjNN6ON6p3B2" title="Hedged period">March 2027 - January 2028</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98F_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrv0MbhYMCpa" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 4.0745</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_987_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzGeCBUj85B8" style="vertical-align: middle; text-align: right" title="Designated amounts">1,416,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z3IJ0gcu9PZ4" style="vertical-align: middle; text-align: right" title="Amortized part">(1,287,000)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_z8RawMNbv5Ga" style="vertical-align: middle; text-align: right" title="Effect on Result"> (67,766)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 1,362,073</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMs4aLxWskLe" title="Designation date">01/28/2020</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90E_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zV8UqKEUxce7" title="Hedging instrument">Bonds</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDJXu3tYLuUl" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90E_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zENQ7kbtNknf" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zTkMp0Fd5mIc" title="Hedged period">March 2027 - January 2028</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUMqgNviqUnl" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 4.2064</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98D_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJAKtN21F5Vc" style="vertical-align: middle; text-align: right" title="Designated amounts">1,000,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zD0YrvPfrpA4" style="vertical-align: middle; text-align: right" title="Amortized part"><span style="-sec-ix-hidden: xdx2ixbrl5620">-</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zGbSdFPH9bY" style="vertical-align: middle; text-align: right" title="Effect on Result"><span style="-sec-ix-hidden: xdx2ixbrl5622">-</span></td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrTA7GbTYH0c" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 1,011,300</td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_90B_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z3cjWZUFVsGi" title="Designation date">1/6/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_908_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znOWfIyV254h" title="Hedging instrument">Bonds and Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdvgp2BcSqlj" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFJ3IMqyZfPd" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_905_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zy4SBmg9Z289" title="Hedged period">June 2022 - April 2032</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmBQ1g4BxRcd" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 4.7289</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_987_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5QosF3S1Kii" style="vertical-align: middle; text-align: right" title="Designated amounts">1,145,300</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzGiruQS5Djl" style="vertical-align: middle; text-align: right" title="Amortized part"> (62,200)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zt627OviXn56" style="vertical-align: middle; text-align: right" title="Effect on Result"> (32,290)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondsandExportprepaymentsinUSOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5XsKFAxmtel" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 529,419</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_909_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Designation date">1/6/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_901_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90C_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Hedged period">June 2022 - May 2033</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_986_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z0PSjWsRUNX3" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 4.7289</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_981_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmCB9UaHjR9k" style="vertical-align: middle; text-align: right" title="Designated amounts">878,640</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zGgGjbz7pU73" style="vertical-align: middle; text-align: right" title="Amortized part"> (61,080)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_982_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zuS7FQmpLKF8" style="vertical-align: middle; text-align: right" title="Effect on Result"> (33,265)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesSevenMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 399,623</td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_90E_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zO8932FCFvkc" title="Designation date">1/12/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_905_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zoUSfWJ0Aala" title="Hedging instrument">Bonds</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zrYDxgKHP775" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90F_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zu0YLX53Ot86" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90E_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zBZYs5mvUG05" title="Hedged period">December 2022 - June 2031</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98B_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsBsSBOMqr27" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 5.0360</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQDzL3X5tQB1" style="vertical-align: middle; text-align: right" title="Designated amounts">490,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--BondThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNaJRDN4fene" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity">89,033</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_908_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJrcei4DJmlf" title="Designation date">1/12/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_907_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztlsRkpT0ID" title="Hedging instrument">Advance on foreign exchange contract</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z70lyxyav3V" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_903_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSy9CuhEWRz" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_906_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOIX8eAPGLY4" title="Hedged period">December 2022 - November 2023</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_980_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z2tomDNKD8da" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 5.1643</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_983_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zdXudvLDtKe1" style="vertical-align: middle; text-align: right" title="Designated amounts"> 60,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOKwraUM2Xxj" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> 3,204</td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_903_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQRmN3jgKjT4" title="Designation date">1/12/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_904_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSakmPSVjsv" title="Hedging instrument">Advance on foreign exchange contract</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEIdOmuwzbki" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_900_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zY4Brx2JCpck" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_900_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwAstLgwMfI9" title="Hedged period">December 2022 - December 2025</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_981_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcCw8uWyaYn4" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 5.2565</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztktYOIEB27e" style="vertical-align: middle; text-align: right" title="Designated amounts">100,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractOneMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMhF0HuMc9Xi" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> (3,880)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_900_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNyRth5hNMPc" title="Designation date">1/12/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90B_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqlnLPGmYaD9" title="Hedging instrument">Advance on foreign exchange contract</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zHbUcR7Wf8E2" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zuAHvk1ShRgc" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_908_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgBX6p5Szed1" title="Hedged period">December 2022 - January 2024</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98E_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zVSBxCdvY029" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 5.2660</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMbH0EJIvvgd" style="vertical-align: middle; text-align: right" title="Designated amounts"> 50,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractTwoMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQhzibTRfcTh" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> (2,415)</td></tr> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_904_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmARm8mcGaY5" title="Designation date">1/12/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_900_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ziVf0oGh5J6l" title="Hedging instrument">Advance on foreign exchange contract</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zNikX0JffXWg" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbEM6Pg1iUY3" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_90A_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqIZ6rSkv9fj" title="Hedged period">December 2022 - November 2023</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zuiox7lt2UA5" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 5.3270</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbJnSmHPE777" style="vertical-align: middle; text-align: right" title="Designated amounts"> 20,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--AdvanceOnForeignExchangeContractThreeMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zGSs0vmV3spe" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity"> (2,186)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"><span id="xdx_906_ecustom--HedgingRelationshipDesignationDate_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zA8Hlpo1YYua" title="Designation date">1/12/2022</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: left"><span id="xdx_90B_eifrs-full--DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkUGuG1ryici" title="Hedging instrument">Export prepayments in US$ to third parties</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_907_eifrs-full--DescriptionOfNatureOfRisksBeingHedged_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zv9F2s6bx3Fh" title="Hedged item">Part of the highly probable future monthly iron ore exports</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90D_eifrs-full--DescriptionOfTypeOfHedge_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqTOR6cbqtk3" title="Type of hedged risk">Foreign exchange - R$ vs. US$ spot rate</span></td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> <span id="xdx_909_eifrs-full--DescriptionOfPeriodsWhenCashFlowsExpectedToOccur_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z19YlAUnYVV5" title="Hedged period">December 2022 - June 2027</span> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_986_eifrs-full--AveragePriceOfHedgingInstrument_iI_pid_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zjgJGu0eCtVi" style="vertical-align: middle; text-align: right" title="Exchange rate on designation"> 5.0360</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_983_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkfC2AFaSfii" style="vertical-align: middle; text-align: right" title="Designated amounts"> 70,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExportPrepaymentsInUsToThirdPartiesEightMember__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zI4MAdKQFl1l" style="vertical-align: middle; text-align: right" title="Impact on Shareholders' equity">12,719</td></tr> <tr style="vertical-align: bottom"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: center">Total</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td id="xdx_988_eifrs-full--HedgedItemAssets_iI_pn3n3_c20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOjeGXHCcgM4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Designated amounts">8,382,746</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_ecustom--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueAmortization_iI_pn3n3_c20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5d2oOCxl9Rj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Amortized part">(3,972,986)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--EffectOnFinancialInstrumentsDesignatedAsHedgingInstruments_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_fKCop_zBKzCe6ORKtb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Effect on Result">(1,426,299)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherComprehensiveIncomeNetOfTaxCashFlowHedges_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zM9Lhu10Dtcl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on Shareholders' equity"> 4,434,697</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F02_zCfXbHA6LMFi" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F1D_zLafeTZ3Kiel" style="text-align: justify">The realization of Hedge accounting cash flow is recognized in Other operating income and expenses, note 27.</td> </tr></table> <p id="xdx_8A0_zGeIQOaGuol3" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The net balance of amounts designated and already amortized in dollars totals US$4,409,760.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the hedging relationships described above, the amounts of the debt instruments were fully designated for equivalent iron ore export portions.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of December 31, 2022, the hedging relationships established by the Company were effective according to the retrospective and prospective tests performed. Thus, no reversal for cash flow hedge accounting ineffectiveness was recognized.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>c) Net investment hedge in foreign subsidiaries</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The information related to the net investment hedge did not change in relation to that disclosed in the Company's financial statements as of December 31, 2021. The balance recorded as of December 31, 2022 and December 31, 2021 is R$<span id="xdx_902_ecustom--NetInvestment_iI_pn3n3_c20221231_zk5UDZTcrPxf" title="Net investment"><span id="xdx_905_ecustom--NetInvestment_iI_pn3n3_c20211231_zfY691m6XXGk" title="Net investment">6,293</span></span>.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><b>d) Hedge accounting movements</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The changes in the amounts related to cash flow hedge accounting recorded in shareholders’ equity as of December 31, 2022 are shown as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfChangesInHedgeAccountingTableTextBlock_pn3n3_zUaKAOWQTdV7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 11)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zc3voWlK2UD7" style="display: none">Schedule of hedge accounting movements</span></td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 56%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 11%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Movement</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Realization</td> <td style="border-top: Black 0.5pt solid; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Cash flow hedge accounting</td> <td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z89aOvfgYdb6" style="border-top: Black 0.5pt solid; text-align: right" title="Fair value, net of taxes, beginning">5,763,400</td> <td> </td> <td id="xdx_985_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzCEVhj8oqYa" style="border-top: Black 0.5pt solid; text-align: right" title="Movement"> 97,596</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; text-align: right" title="Realization">(1,426,299)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUb9nsFXgKe6" style="border-top: Black 0.5pt solid; text-align: right" title="Fair value, net of taxes, ending">4,434,697</td></tr> <tr style="vertical-align: bottom"> <td>Income tax and social contribution on cash flow hedge accounting</td> <td id="xdx_984_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5LDcqwn0Dxj" style="text-align: right" title="Fair value, net of taxes, beginning"> (1,959,556)</td> <td> </td> <td id="xdx_981_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSVXCsOu3ua3" style="text-align: right" title="Movement"> (33,183)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOugd04j9V1i" style="text-align: right" title="Realization"> 484,942</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__custom--IncomeTaxAndSocialContributionOnCashFlowHedgeAccountingMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzm5XsQSs7nd" style="text-align: right" title="Fair value, net of taxes, ending"> (1,507,797)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom">Fair Value of cash flow accounting, net taxes</td> <td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zpn5OUNLUkx4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value, net of taxes, beginning">3,803,844</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98C_eifrs-full--GainsLossesOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_ztZXOoXT7c4h" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Movement"> 64,413</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_983_eifrs-full--ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zJjzwMXdjnhd" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Realization">(941,357)</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_eifrs-full--FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--TypesOfHedgesAxis__ifrs-full--CashFlowHedgesMember_zhrnKDBbxSYd" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value, net of taxes, ending">2,926,900</td></tr> </table> <p id="xdx_8A0_zpoJJBEiwibg" style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Credit risk</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The exposure to credit risks of financial institutions considers the parameters established in the financial policy. The Company practices a detailed analysis of the financial situation of its customers and suppliers, the determination of a credit limit and the permanent monitoring of its outstanding balance.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With regard to financial investments, the Company only invests in institutions with low credit risk assessed by credit rating agencies. Since part of the funds is invested in repo operations that are backed by Brazilian government bonds, there is also exposure to the credit risk of the country.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As for the exposure to credit risk in accounts receivable and other receivables, the Company has a credit risk committee, in which each new customer is analyzed individually regarding their financial condition, before granting the credit limit and payment terms, and periodically reviewed based on procedures and circumstances of each business area.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Liquidity risk</b></span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">It is the risk that the Company may not have sufficient net funds to honor its financial commitments as a result of the mismatch of term or volume between expected receipts and payments.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Future receipt and payment premises are established to manage cash liquidity in domestic and foreign currencies, which are monitored on a day-to-day basis by the Treasury Department. The payment schedules for long-term installments of borrowings, financing and debentures are shown in note 13.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following are the contractual maturities of financial liabilities including interest.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfContractualMaturitiesOfFinancialLiabilitiesTableTextBlock_pn3n3_zcHCsXF2B6z5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 12)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_z8rthE4U3gKj" style="display: none">Schedule of contractual maturities of financial liabilities including interest</span></td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 41%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 11%">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom; text-align: justify">At December 31, 2022</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Less than one year</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">From one to two years</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">From two to five years</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Over five years</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Total</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid">Borrowings, financing and debentures (note 13)</td> <td id="xdx_982_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zESc0cPj9orh" style="text-align: right" title="Contractual maturities">5,269,952</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zIF3semabObc" style="text-align: right" title="Contractual maturities">3,874,476</td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zwVnE64CXsc6" style="text-align: right" title="Contractual maturities"> 11,087,002</td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z6CQqDNynIYg" style="text-align: right" title="Contractual maturities"> 21,209,518</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--BorrowingsAndFinancingMember_zbSmWi5IzLG4" style="font-weight: bold; text-align: right" title="Contractual maturities"> 41,440,948</td></tr> <tr style="vertical-align: bottom"> <td>Lease Liabilities (note 15)</td> <td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z7zKkTeW6mpk" style="text-align: right" title="Contractual maturities">177,010</td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zUJKfzqvhTp7" style="text-align: right" title="Contractual maturities">155,938</td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zoGhBXqMsKwj" style="text-align: right" title="Contractual maturities">139,118</td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zkSXJiN37S4k" style="text-align: right" title="Contractual maturities">221,780</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--LeasesMember_zK6K8oWYn651" style="font-weight: bold; text-align: right" title="Contractual maturities">693,846</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Derivative financial instruments (note 14 a)</td> <td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zsEiAKY95Svf" style="text-align: right" title="Contractual maturities">416,935</td> <td style="color: red; text-align: left"> </td> <td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zdkVd2EE9F46" style="text-align: right" title="Contractual maturities"> 69,472</td> <td style="color: red; text-align: left"> </td> <td style="text-align: right"/> <td style="color: red; text-align: left"> </td> <td style="color: red; text-align: right"/> <td style="color: red; text-align: right"> </td> <td id="xdx_980_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--DerivativesMember_zro2j4u6kCFg" style="font-weight: bold; text-align: right" title="Contractual maturities">486,407</td></tr> <tr style="vertical-align: bottom"> <td>Trade payables (note 16)</td> <td id="xdx_983_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zsHUcAuGm5fi" style="text-align: right" title="Contractual maturities">6,596,915</td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zhgc9zlqxMCb" style="text-align: right" title="Contractual maturities"> 27,838</td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_z8HHP66sgV88" style="text-align: right" title="Contractual maturities"> 18,411</td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_z8s5i1VE1DR4" style="text-align: right" title="Contractual maturities"> 20</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesMember_zvONdt4LvdR9" style="font-weight: bold; text-align: right" title="Contractual maturities">6,643,184</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Trade payables - Drawee Risk (note 17)</td> <td id="xdx_988_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zMx1cMMkhg74" style="text-align: right" title="Contractual maturities">5,709,069</td> <td style="text-align: left"> </td> <td style="text-align: right"/> <td style="text-align: left"> </td> <td style="text-align: right"/> <td style="text-align: left"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zRkKeEx59Mzl" style="font-weight: bold; text-align: right" title="Contractual maturities">5,709,069</td></tr> <tr style="vertical-align: bottom"> <td>Dividends and interest on equity (note 17)</td> <td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zhwNNeg9VwJ" style="text-align: right" title="Contractual maturities">611,307</td> <td style="text-align: left"> </td> <td style="text-align: right"/> <td style="text-align: left"> </td> <td style="text-align: right"/> <td style="text-align: left"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--DividendsAndInterestOnEquityMember_zCyn6trH6751" style="font-weight: bold; text-align: right" title="Contractual maturities">611,307</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td id="xdx_98E_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zYZ5FZp3j0X3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"> 18,781,188</td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zblZ7OTlMFe6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities">4,127,724</td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_z70Rg6WZzqW4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"> 11,244,531</td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ContractualMaturities_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zW4KNJ5FqVI2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"> 21,431,318</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--ContractualMaturities_iI_pn3n3_c20221231_zLeOtxMjZnda" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Contractual maturities"> 55,584,761</td></tr> </table> <p id="xdx_8AF_zYaG6dHsHCAc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>IV - Fair values of assets and liabilities in relation to the book value</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Financial assets and liabilities measured at fair value through profit or loss are recorded in current and non-current assets and liabilities and gains and losses are recorded as financial income and expenses, respectively.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amounts are recorded in the financial statements at their book values, which are substantially similar to those that would be obtained if they were traded on the market. The fair values of other long-term assets and liabilities do not differ significantly from their book values, except for the amounts below.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The estimated fair value for certain consolidated long-term borrowings and financing was calculated at current market rates, considering the nature, term and risks similar to those of the registered contracts, as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFairValuesOfAssetsAndLiabilitiesTableTextBlock_pn3n3_zSpIG7MFZMKe" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 13)"> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: justify"><span id="xdx_8BE_zErPMfaFyBF" style="display: none">Schedule of Fair values of assets and liabilities in book value</span></td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 27%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 18%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%">12/31/2022</td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 18%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: justify"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Closing Balance</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Fair value</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Closing Balance</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Fair value</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Fixed Rate Notes</td> <td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Closing Balance"> 15,656,088</td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtFairValue_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Fair value">13,782,836</td> <td style="text-align: left"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Closing Balance"> 15,617,091</td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--FinancialLiabilitiesAtFairValue_c20211231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FixedRateNotesMember__ifrs-full--TypesOfRisksAxis__ifrs-full--LiquidityRiskMember_pn3n3" style="text-align: right" title="Fair value">15,700,276</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td style="text-align: justify">Source: Bloomberg</td> </tr></table> <p id="xdx_8A8_zHcynG5SU2yg" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>14.c)</b></td><td style="text-align: justify"><b>Derivative financial instruments portfolio position </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b>Swap exchange rate Dollar x Euro </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The subsidiary Lusosider Produtos Siderúrgicos S.A. has derivative transactions to hedge its dollar exposure against the euro. The operation was settled in 2021.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b>Swap exchange rate CDI x Dollar </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has derivative transactions to protect its debt in NCE raised in September 2019 with maturity in October 2023 in the amount of US$67 million (equivalent to R$278 million) at a cost compatible with that usually practiced by the Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b>Swap exchange rate Real x Dollar </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The subsidiary CSN Cimentos, after contracting a borrowing in foreign currency of US$<span id="xdx_90D_eifrs-full--OtherBorrowings_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNCimentosMember_zZEoehicskl5" title="Borrowings">115,000</span>, contracted derivative operations to protect its exposure to the dollar, maturing on June 10, 2027.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b>Swap exchange rate CDI x IPCA</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The subsidiaries CSN Mineração and CSN Cimentos issued debentures during 2021 and 2022, respectively, and entered derivative transactions to hedge their exposure to the IPCA. CSN Mineração's contracts have maturities scheduled from 2031 to 2037, while CSN Cimentos' contracts mature in 2032.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b>Below is the position of the derivatives:</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfPositionOfDerivativesTableTextBlock_pn3n3_zTx5KNRwECll" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 14)"> <tr style="vertical-align: middle"> <td style="font-style: italic"><span id="xdx_8B6_zWu0XiYm3Ap8" style="display: none">Schedule of position of the derivatives</span></td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 26%"> </td> <td style="width: 1%"> </td> <td style="width: 13%"> </td> <td style="width: 1%"> </td> <td style="width: 6%"> </td> <td style="width: 1%"> </td> <td style="width: 7%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 6%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 6%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 6%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 7%">12/31/2022</td> <td style="text-align: left; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 6%">12/31/2021</td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; padding-left: 15px; font-weight: bold; text-align: left; width: 8%">12/31/2020</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Appreciation (R$)</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Fair value (market)</td> <td> </td> <td colspan="5" rowspan="2" style="font-weight: bold; text-align: center">Impact on financial income (expenses) (note 28)</td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Instrument</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Maturity</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Functional Currency</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; text-align: center">Notional amount</td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Asset position</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Liability position</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Amounts receivable / (payable)</td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Exchange rate swap</td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; font-style: italic; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="color: red; font-weight: bold; text-align: center"> </td> <td style="color: red; font-weight: bold; text-align: center"> </td> <td style="color: red; font-weight: bold; text-align: center"> </td> <td style="color: red; font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; font-style: italic; text-align: left"> </td> <td style="font-weight: bold; font-style: italic; text-align: left"> </td> <td style="font-weight: bold; font-style: italic; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="color: red"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic">Exchange rate swap Dollar x Euro </td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zObQFF7DHNca" title="Maturity">Settled</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_904_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zklRGKImGrHd" title="Functional Currency">Dollar</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"/> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"/> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEtFjY3gUfC" style="text-align: right" title="Impact on financial income (expenses)"> 7,119</td> <td style="color: red; text-align: right"> </td> <td id="xdx_987_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zinyguJxzsNc" style="text-align: right" title="Impact on financial income (expenses)"> (9,672)</td></tr> <tr style="vertical-align: middle"> <td style="font-style: italic">Exchange rate swap Dollar x Real</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity">Settled</span></td> <td style="text-align: right"> </td> <td> <span id="xdx_90D_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency">Dollar</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQKLzZ02Vlc9" style="font-weight: bold; text-align: right" title="Notional amount"> 100,000</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> <span id="xdx_903_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" title="Impact on financial income (expenses)">176,991</span></td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> <span id="xdx_909_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbDE94Z27dMd" title="Impact on financial income (expenses)">37,322</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Exchange rate swap CDI x Dollar </td> <td style="text-align: right"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZj8DFJZaiU3" title="Maturity">10/02/2023</span></td> <td style="text-align: right"> </td> <td> <span id="xdx_90B_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwQrRlEULZPk" title="Functional Currency">Dollar</span> </td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyAJOo2rP2rh" style="text-align: right" title="Notional amount"> 67,000</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzOsdai7dgu4" style="text-align: right" title="Appreciation asset position">297,020</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z9LzFi5aVcb2" style="text-align: right" title="Appreciation liability position">(355,025)</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkyahwkKKhBi" style="text-align: right" title="Fair value market amoount receivable / payable"> (58,005)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSq99myBDK06" style="text-align: right" title="Impact on financial income (expenses)"> 43,817</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zyVBgWp1DWA2" style="text-align: right" title="Impact on financial income (expenses)">(9,960)</td> <td> </td> <td id="xdx_986_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zzrJe6rjl9Nd" style="text-align: right" title="Impact on financial income (expenses)"> (106,143)</td></tr> <tr> <td style="font-style: italic; vertical-align: top; text-align: left">Exchange rate swap Real x Dollar</td> <td style="font-style: italic; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90D_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQGmCqmHp6Bf" title="Maturity">10/6/2027</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> <span id="xdx_90E_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zk82PXfLx1sh" title="Functional Currency">Dollar</span> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbtdIxB0mvG8" style="vertical-align: middle; text-align: right" title="Notional amount"> 115,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_981_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ztGbIE3fdKfa" style="vertical-align: middle; text-align: right" title="Appreciation asset position">622,776</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_ziJIBLYZg1t3" style="vertical-align: middle; text-align: right" title="Appreciation liability position">(634,243)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zs04jc4slY2a" style="vertical-align: middle; text-align: right" title="Fair value market amoount receivable / payable"> (11,467)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapRealDollarMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zkRe7lJzGsPi" style="vertical-align: middle; text-align: right" title="Impact on financial income (expenses)">(11,467)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; font-style: italic">Total Swap </td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOuK07lNSeTi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Notional amount"> 282,000</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgaoNIQR2r0c" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position">919,796</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZTsrDOnVR75" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position">(989,268)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCHwpgQoWCdf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"> (69,472)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z6sRyDBtxR5e" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"> 209,341</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFtQeGAGllHa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"> 34,481</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--TotalSwapMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z0hDmZqGqd8k" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"> (115,815)</td></tr> <tr> <td style="font-weight: bold; font-style: italic; vertical-align: top; text-align: left"> </td> <td style="font-weight: bold; font-style: italic; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"/> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"/> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; font-style: italic; vertical-align: top; text-align: center">Interest rate swap</td> <td style="font-weight: bold; font-style: italic; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"/> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"/> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-style: italic; text-align: left">Interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity">07/15/2031</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_904_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency">Real</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"> 576,448</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zttOcElo4dek" style="text-align: right" title="Appreciation asset position">612,994</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z1qN7MSUoIAl" style="text-align: right" title="Appreciation liability position">(649,635)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Fair value market amoount receivable / payable"> (36,641)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on financial income (expenses)">(67,471)</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcGFwMka5w71" style="text-align: right" title="Impact on financial income (expenses)"> (17,432)</td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_900_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Maturity">07/15/2032</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_90F_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember" title="Functional Currency">Real</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Notional amount"> 745,000</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEXGRvZE6rP2" style="text-align: right" title="Appreciation asset position">813,924</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5gGYqQGOn77" style="text-align: right" title="Appreciation liability position">(850,497)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Fair value market amoount receivable / payable"> (36,573)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAOneMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Impact on financial income (expenses)">(36,571)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-style: italic; text-align: left">Interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_90C_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zd53B9DVEmZ5" title="Maturity">07/15/2036</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_90E_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZ3px6d4YVuh" title="Functional Currency">Real</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zEgpRj544Se3" style="text-align: right" title="Notional amount"> 423,552</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmKglT1LVaA6" style="text-align: right" title="Appreciation asset position">449,550</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zw9Ked51gctj" style="text-align: right" title="Appreciation liability position">(492,040)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhy8st3KFN33" style="text-align: right" title="Fair value market amoount receivable / payable"> (42,490)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zfk6wAB0gI7e" style="text-align: right" title="Impact on financial income (expenses)">(25,057)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCATwoMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zv5rr5VQEW61" style="text-align: right" title="Impact on financial income (expenses)"> (17,488)</td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zelLO09mdWX5" title="Maturity">07/15/2037</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_900_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zcbZQhXvGCsa" title="Functional Currency">Real</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zZk1Di3YEc6a" style="text-align: right" title="Notional amount"> 655,382</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zlGCQtJkdCyh" style="text-align: right" title="Appreciation asset position">691,974</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zhxhSiaZZXM7" style="text-align: right" title="Appreciation liability position">(717,553)</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zg1JWTttAuX3" style="text-align: right" title="Fair value market amoount receivable / payable"> (25,579)</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAThreeMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOPRIJROktkj" style="text-align: right" title="Impact on financial income (expenses)">(25,579)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-style: italic; text-align: left">Interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5wAweSe6bha" title="Maturity">02/16/2032</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_907_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zFNPVOaj6gUk" title="Functional Currency">Real</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zCQ4cfgtikzb" style="text-align: right" title="Notional amount"> 600,000</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmIB3U2ji02l" style="text-align: right" title="Appreciation asset position">657,792</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zDXCW30G55Mf" style="text-align: right" title="Appreciation liability position">(666,223)</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgJ1DLCBhVP1" style="text-align: right" title="Fair value market amoount receivable / payable">(8,431)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFourMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z5afgUyM3VRj" style="text-align: right" title="Impact on financial income (expenses)">(24,089)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Maturity_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_znrKSN7fhRDd" title="Maturity">12/2/2032</span></td> <td style="font-weight: bold; text-align: right"> </td> <td> <span id="xdx_903_ecustom--FunctionalCurrency_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJ6cVUGySapi" title="Functional Currency">Real</span> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--NotionalAmounts_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zQ231JtwhIRl" style="text-align: right" title="Notional amount"> 600,000</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z4Lv4ZkcuPO3" style="text-align: right" title="Appreciation asset position">658,086</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zwI6HuLlEnTe" style="text-align: right" title="Appreciation liability position">(666,351)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--FairValueMarketAmoountReceivablePayable_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zo9TeDEoiUx9" style="text-align: right" title="Fair value market amoount receivable / payable">(8,265)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateDebenturesCDIIPCAFiveMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zLORO9tPeL5h" style="text-align: right" title="Impact on financial income (expenses)">(79,130)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; font-style: italic">Total interest rate (Debentures) CDI x IPCA</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_ecustom--NotionalAmounts_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Notional amount"> 3,600,382</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zSPeNLgFsoUe" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position">3,884,320</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zn9HKPvb0aZi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"> (4,042,299)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"> (157,979)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"> (257,897)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--TotalInterestRateDebenturesCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zgZzi3g1YNIg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"> (34,920)</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--AppreciationAssetPositions_pn3n3_c20220101__20221231_zlgMucefEtal" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation asset position">4,804,116</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--AppreciationLiabilityPositions_pn3n3_c20220101__20221231_zTl5sd8m4Pd2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Appreciation liability position"> (5,031,567)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--FairValueMarketAmoountReceivablePayable_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value market amoount receivable / payable"> (227,451)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)">(48,556)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20210101__20211231_zAT9CipX3msh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)">(439)</td> <td> </td> <td id="xdx_98B_ecustom--ImpactOnFinancialIncomeExpenses_pn3n3_c20200101__20201231_z0TVgH2kxJdc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Impact on financial income (expenses)"> (115,815)</td></tr> </table> <p id="xdx_8A2_zwEHd0y8RSjf" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Classification of derivatives in the balance sheet and income statement</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfBalanceSheetAndStatementOfIncomeTableTextBlock_pn3n3_zcHs2bGJHRDi" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 15)"> <tr style="vertical-align: middle"> <td style="font-style: italic; text-align: left"><span id="xdx_8B3_zMYxECXcRHAf" style="display: none">Schedule of balance sheet and statement of income</span></td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; width: 43%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 13%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 9%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%">12/31/2022</td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%">12/31/2021</td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%">12/31/2020</td></tr> <tr style="vertical-align: middle"> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Instruments</td> <td> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Liabilities</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td colspan="5" rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; text-align: center">Financial income (expenses), net (note 28)</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Non-current</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Total</td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Exchange rate swap (NDF) Dollar x real (settled)</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="text-align: right" title="Financial income (expenses), net">176,991</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarRealMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zUPBfSseqlh5" style="text-align: right" title="Financial income (expenses), net"> 37,322</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-style: italic; text-align: left">Exchange rate swap Dollar x Euro (Settled)</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zOV3DlAxF6bk" style="text-align: right" title="Financial income (expenses), net"> 7,119</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapDollarEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zpwORnh9w83e" style="text-align: right" title="Financial income (expenses), net">(9,070)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Exchange rate swap GBP x Euro </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapGBPEuroMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z51dEMflxNmb" style="text-align: right" title="Financial income (expenses), net">(602)</td></tr> <tr style="vertical-align: middle"> <td style="font-style: italic; text-align: left">Exchange rate swap CDI x Dollar </td> <td> </td> <td id="xdx_988_eifrs-full--NoncurrentDerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zzGyIqEf2kbe" style="text-align: right" title="Liabilities non-current"> (58,005)</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--DerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zfiQ8marK19i" style="text-align: right" title="Total">(58,005)</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20220101__20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_z41THBlHpy5j" style="text-align: right" title="Financial income (expenses), net"> 43,817</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zRnIyuQdKWWj" style="text-align: right" title="Financial income (expenses), net">(9,960)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIDollarMember_zsUL3iUJm4Qg" style="text-align: right" title="Financial income (expenses), net"> (106,143)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-style: italic; text-align: left">Interest rate swap CDI x IPCA</td> <td> </td> <td id="xdx_981_eifrs-full--NoncurrentDerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateSwapCDIIPCAMember_zzhm6pH5x9d4" style="text-align: right" title="Liabilities non-current"> (157,979)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--DerivativeFinancialLiabilities_iI_pn3n3_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember__ifrs-full--HedgingInstrumentsAxis__custom--InterestRateSwapCDIIPCAMember_znzS9tRR3hxa" style="text-align: right" title="Total"> (157,979)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20220101__20221231__ifrs-full--HedgingInstrumentsAxis__custom--ExchangeRateSwapCDIIPCAMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zmvY6HtwDsRk" style="text-align: right" title="Total"> (257,897)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (34,920)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td id="xdx_98B_eifrs-full--NoncurrentDerivativeFinancialLiabilities_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Liabilities non-current"> (227,451)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--DerivativeFinancialLiabilities_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> (227,451)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_c20220101__20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"> (48,556)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20210101__20211231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsaHiD1kXfK5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net">(439)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--TradingIncomeExpenseOnDerivativeFinancialInstruments_pn3n3_c20200101__20201231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsYVtalsibq9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Financial income (expenses), net"> (115,815)</td></tr> </table> <p id="xdx_8AF_z3rlEZyVlV8a" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Derivative instruments SWAP CDI x IPCA are fully classified in the borrowings and financing group, since they are linked to debentures in order to protect exposure to the IPCA.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-style: normal"><b>14.d)</b></span></td><td style="text-align: justify"><span style="font-style: normal"><b>Investments in securities measured at fair value through profit or loss </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has common shares (USIM3), preferred shares (USIM5) of Siderúrgica de Minas Gerais S.A. (“Usiminas”) and shares of Panatlântica S.A. (PATI3), which are designated as fair value through profit or loss.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Usiminas shares are classified as current assets in financial investments and Panatlântica shares are classified as non-current assets under the investment line item. They are recorded at fair value, based on the market price quote in B3.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with the Company’s policy, the gains and losses arising from the variation in the share price are recorded directly in the income statement as financial result in the case of financial investments, or as other operating income and expenses in the case of long-term investments.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfOtherOperatingIncomeAndExpensesTableTextBlock_pn3n3_zBgSdPftg6Tc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 16)"> <tr> <td style="vertical-align: middle; text-align: center"><span id="xdx_8B3_z5cf2AtSR0Cj" style="display: none">Schedule of other operating income and expenses</span></td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Class of shares</td> <td style="border-top: Black 0.5pt solid; font-size: 11pt; vertical-align: bottom"> </td> <td colspan="7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-size: 11pt; vertical-align: bottom"> </td> <td colspan="7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2021</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2021</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2020</td></tr> <tr style="vertical-align: middle"> <td style="font-size: 11pt; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Quantity</td> <td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Equity interest (%)</td> <td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Share price</td> <td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Closing Balance</td> <td style="font-size: 11pt; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Quantity</td> <td style="font-size: 11pt; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Equity interest (%)</td> <td style="font-size: 11pt; text-align: center; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Share price</td> <td style="font-size: 11pt; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Closing Balance</td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Profit or loss (notes 27 and 28)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center; width: 14%">USIM3</td> <td style="font-size: 11pt; vertical-align: bottom; width: 1%"> </td> <td id="xdx_986_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zA6APGJ4Fuu5" style="vertical-align: middle; text-align: right; width: 8%" title="Quantity (in shares)">106,620,851</td> <td style="font-size: 11pt; vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: middle; text-align: center; width: 8%"><span id="xdx_904_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_ztjke7Wnjx94" title="Equity interest (%)">15.12</span>%</td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td id="xdx_988_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_z4F408S9JiE1" style="vertical-align: middle; text-align: right; width: 5%" title="Share price">7.41</td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td id="xdx_984_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_pn3n3" style="vertical-align: middle; text-align: right; width: 7%" title="Closing Balance">790,061</td> <td style="font-size: 11pt; vertical-align: bottom; width: 1%"> </td> <td id="xdx_98D_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zqgcblQmwJm5" style="vertical-align: middle; text-align: right; width: 8%" title="Quantity (in shares)">106,620,851</td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="vertical-align: middle; text-align: center; width: 6%"><span id="xdx_909_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zib0EEdNSMR" title="Equity interest (%)">15.12</span>%</td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td id="xdx_98B_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zudfvckn03R5" style="vertical-align: middle; text-align: right; width: 4%" title="Share price"> 14.51</td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td id="xdx_984_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zDYEFD5VnY" style="vertical-align: middle; text-align: right; width: 7%" title="Closing Balance"> 1,547,069</td> <td style="vertical-align: middle; text-align: center; width: 1%"> </td> <td id="xdx_986_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_pn3n3" style="vertical-align: middle; text-align: right; width: 7%" title="Fair value adjustment recognized in profit or loss">(757,008)</td> <td style="vertical-align: middle; text-align: center; width: 1%"> </td> <td id="xdx_98C_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zpad4Up2wi4c" style="vertical-align: middle; text-align: right; width: 7%" title="Fair value adjustment recognized in profit or loss"> (121,593)</td> <td style="vertical-align: middle; text-align: center; width: 1%"> </td> <td id="xdx_989_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember_zTa2DOA5Jhve" style="vertical-align: middle; text-align: right; width: 8%" title="Fair value adjustment recognized in profit or loss">623,652</td></tr> <tr> <td style="vertical-align: middle; text-align: center">USIM5</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td id="xdx_983_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zCufAlzlUWt5" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"> 55,144,456</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90D_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zWzHgxonZazg" title="Equity interest (%)">10.07</span>%</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zJOPAJ2CPG1a" style="vertical-align: middle; text-align: right" title="Share price">7.16</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98B_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Closing Balance">394,834</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td id="xdx_98B_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z6YQXvaxBe2k" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"> 55,144,456</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z4X60PaMaDtl" title="Equity interest (%)">10.07</span>%</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zY8sE2KseQQ2" style="vertical-align: middle; text-align: right" title="Share price"> 15.16</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zjTvaCZSFboh" style="vertical-align: middle; text-align: right" title="Closing Balance">835,990</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_98E_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss">(441,156)</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_98E_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zpfYREMx2hLb" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> 506,890</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_988_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zNcrG8TvW5ce" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss">566,837</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: center"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--StockValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance">1,184,895</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_ecustom--StockValue_iI_pn3n3_c20211231_zYUpEZ25k5t7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"> 2,383,059</td> <td style="vertical-align: bottom; text-align: center"> </td> <td id="xdx_98C_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> (1,198,164)</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231_zN2rqMNu1ez7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> 385,297</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_988_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231_zK4pVPxRL7Ub" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss">1,190,489</td></tr> <tr> <td style="vertical-align: middle; text-align: center">PATI3</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td id="xdx_982_ecustom--NumberOfShares_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zFkd9qWkLd29" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"> 2,705,726</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90A_ecustom--InvestmentInterestRate1_pid_dp_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zY4KIjIISzW8" title="Equity interest (%)">11.31</span>%</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_ecustom--SharePrice1_iI_pid_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zom8EKXkCaa9" style="vertical-align: middle; text-align: right" title="Share price"> 35.00</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_pn3n3" style="vertical-align: middle; text-align: right" title="Closing Balance"> 94,700</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td id="xdx_984_ecustom--NumberOfShares_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zynU3Pj9a82j" style="vertical-align: middle; text-align: right" title="Quantity (in shares)"> 2,705,726</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_900_ecustom--InvestmentInterestRate1_pid_dp_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zMX7HkWyyUr3" title="Equity interest (%)">11.31</span>%</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--SharePrice1_iI_pid_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zFMvMT25H4fh" style="vertical-align: middle; text-align: right" title="Share price"> 70.34</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zAejRPkLgbTe" style="vertical-align: middle; text-align: right" title="Closing Balance">190,321</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_983_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_pn3n3" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> (95,620)</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_984_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zxiEEYpkPz94" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> 109,254</td> <td style="vertical-align: middle; text-align: center"> </td> <td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember_zQVCIg0nTzS8" style="vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> 12,579</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--StockValue_c20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance">1,279,595</td> <td style="font-size: 11pt; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_ecustom--StockValue_iI_pn3n3_c20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_zXptBRwXllzb" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Closing Balance"> 2,573,380</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> (1,293,784)</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_zWDDGh29u1y2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss"> 494,551</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--FairValueAdjustmentRecognizedInProfitOrloss_pn3n3_c20200101__20201231__ifrs-full--ClassesOfShareCapitalAxis__custom--TotalSharesMember_z8miwin9yKwf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Fair value adjustment recognized in profit or loss">1,203,068</td></tr> </table> <p id="xdx_8A0_zBpW0rlBUXGd" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Stock market price risks</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is exposed to the risk of changes in the stock price due to the investments measured at fair value through profit or loss that have their quotations based on the market price on the B3.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Sensitivity analysis for stock price risks</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We present below the sensitivity analysis for the stock price risks. The Company considered scenarios 1 and 2 with <span id="xdx_90B_ecustom--PercentageOfScenarios_iI_pid_uPure_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zbBWV85pxyl1" title="Percentage of scenarios">25</span>% and <span id="xdx_907_ecustom--PercentageOfScenarios_iI_pid_uPure_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zMc15GLyhYj7" title="Percentage of scenarios">50</span>% devaluation in the stock price using as reference the closing price on December 31, 2022. The probable scenario considered a <span id="xdx_90B_ecustom--StockPrice_iI_pid_dp_c20221231__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zAK4Jrff0doa" title="Stock price">5</span>% devaluation in the stock price.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The effects on the result, considering probable scenarios, 1 and 2 are demonstrated below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfSensitivityAnalysisEffectsOnClassOfSharesTableTextBlock_pn3n3_zE5VUFmM7zYg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 17)"> <tr> <td style="vertical-align: middle; text-align: left"><span id="xdx_8B6_zEd036PPWUV1" style="display: none">Schedule of sensitivity analysis for stock price risks</span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="text-align: left; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 33%">Class of shares</td> <td style="vertical-align: bottom; background-color: white; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 20%">Probable scenario</td> <td style="vertical-align: middle; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 20%">Scenario 1</td> <td style="vertical-align: middle; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: left; background-color: white; width: 21%">Scenario 2</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td> </td> <td style="font-weight: bold; text-align: center">5%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center">25%</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center">50%</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> USIM3 </td> <td> </td> <td id="xdx_983_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zC1QKF7wJF32" style="text-align: right" title="Sensitivity analysis for stock price risks"> (39,503)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zfcvgV0ZO1vi" style="text-align: right" title="Sensitivity analysis for stock price risks"> (197,515)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--OrdinarySharesOneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zqOpwpkr6jNk" style="text-align: right" title="Sensitivity analysis for stock price risks">(395,030)</td></tr> <tr> <td style="vertical-align: middle; text-align: left"> USIM5 </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98A_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zTLQu6Lo2981" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"> (19,742)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_987_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zQd6BpKDYlY4" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks"> (98,709)</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_981_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesoneMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zXPmvlF5sR24" style="vertical-align: middle; text-align: right" title="Sensitivity analysis for stock price risks">(197,417)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> PATI3 </td> <td> </td> <td id="xdx_982_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_zdjj9eLJp8F6" style="text-align: right" title="Sensitivity analysis for stock price risks">(4,735)</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIThreeMember_zu6YwwFOirsl" style="text-align: right" title="Sensitivity analysis for stock price risks"> (23,675)</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--SensitivityAnalysisForStockPriceRisks_pn3n3_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--PreferenceSharesTwoMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIITwoMember_zlwnZHi2tIi7" style="text-align: right" title="Sensitivity analysis for stock price risks"> (47,350)</td></tr> </table> <p id="xdx_8A6_z81xDo7sPiLl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>14.e)</b></td><td style="text-align: justify"><b>Capital management</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company seeks to optimize its capital structure in order to reduce its financial costs and maximize the return to its shareholders. The table below shows the evolution of the Company’s consolidated capital structure, with financing by equity and third-party capital:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfCapitalManagementTableTextBlock_pn3n3_zO6LPFSOd2b4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 18)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zNUwGtyKTd2a" style="display: none">Schedule of capital management</span></td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 62%">Thousands of reais</td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%">12/31/2022</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 18%">12/31/2021</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Shareholder's equity (equity)</td> <td> </td> <td id="xdx_987_eifrs-full--Equity_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pn3n3" style="text-align: right" title="Shareholder's equity (equity)"> 21,907,929</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_zEqx5gR5LnJ9" style="text-align: right" title="Shareholder's equity (equity)"> 23,374,389</td></tr> <tr style="vertical-align: bottom"> <td>Borrowings and Financing (Third-party capital)</td> <td> </td> <td id="xdx_98E_ecustom--BorrowingsAndFinancingThirdPartyCapital_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pn3n3" style="text-align: right" title="Borrowings and Financing (Third-party capital)"> 40,918,742</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--BorrowingsAndFinancingThirdPartyCapital_iI_pn3n3_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_zJqxW8b4cry4" style="text-align: right" title="Borrowings and Financing (Third-party capital)"> 32,507,522</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Gross Debit/Shareholder's equity</td> <td> </td> <td id="xdx_980_ecustom--GrossDebitperShareholdersEquity_c20221231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_pdd" style="text-align: right" title="Gross Debit/Shareholder's equity"> 1.87</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--GrossDebitperShareholdersEquity_iI_pid_c20211231__ifrs-full--TypesOfRisksAxis__custom--CapitalManagementMember_z2Fk4ECVnQ3i" style="text-align: right" title="Gross Debit/Shareholder's equity"> 1.39</td></tr> </table> <p id="xdx_8A7_zHQPMJA0nf1c" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s financial instruments are classified according to the definition of the business model adopted by the Company and the characteristics of the cash flow, in the case of financial assets.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Upon initial recognition, financial assets can be classified into three categories: assets measured at amortization cost, fair value through profit or loss and fair value through other comprehensive income.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Financial assets are derecognized when the rights to receive cash flows have expired or have been transferred; in the latter case, provided that the Company has substantially transferred all risks and rewards of ownership.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">If the company substantially holds all the risks and rewards of ownership of the financial asset, it must continue to recognize the financial asset.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Financial liabilities are classified as amortized cost or fair value through profit or loss. Management determines the classification of its financial liabilities upon initial recognition.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Financial liabilities are derecognized only when they are extinguished, that is, when the obligation specified in the contract is settled, canceled, or expires. The Company also derecognizes a financial liability when the terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Financial assets and liabilities are offset and the net amount presented in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle them on a net basis, or realize the asset and settle the liability simultaneously.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Derivative Financial Instruments and Hedging Activities</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Initially, derivatives are recognized at fair value on the date that a derivative contract is entered and are subsequently measured at fair value with the changes recorded in the income statement in the caption Financial Result in the income statement.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Hedge accounting:</b> The Company adopts hedge accounting and designates certain financial liabilities as a hedging instrument for foreign exchange risk and price risk (“Platts” index) associated with cash flows arising from forecasted and highly probable exports (cash flow hedge).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company documents, at the inception of the transaction, the relationships between the hedging instruments and the hedged items (expected exports), as well as the risk management objectives and strategy for undertaking various hedging transactions. In addition, it documents its assessment, both at the hedge's inception and on an ongoing basis, that the hedge transactions are highly effective in offsetting changes in cash flows of hedged items.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The effective portion of the changes in the fair value of financial liabilities designated and qualifying as cash flow hedge is recognized in equity, under “Hedge Accounting”. Gains or losses related to the ineffective portion are recognized in other operating expenses/income, when applicable.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Gains and losses from cash flow hedge accounting of debt financial instruments and iron ore derivative financial instruments will not immediately affect the Company's result, but only to the extent that exports are realized.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amounts accumulated in equity are realized in the operating result in the periods when the forecast exports affect the result.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">When a hedge instrument expires or is settled early, or when the hedge relationship no longer meets the criteria for hedge accounting, or when Management decides to discontinue hedge accounting, any cumulative gain or loss existing in equity at that time remains in equity, and from that time onwards the foreign exchange variations are recorded in the financial result. When the forecast transaction is realized, the gain or loss is reclassified to operating income. When a forecast transaction is no longer expected to take place, the cumulative gain or loss that had been reported in equity is immediately transferred to the income statement under “Other operations”.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Investment hedge:</b> The Company designates for net investment hedge a portion of its financial liabilities as a hedging instrument of its investments abroad with functional currency different from the Group's currency in accordance with IAS 39 and IFRS 9. This relationship occurs because financial liabilities are related to investments in the amounts necessary for the effective relationship.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company documents, at the inception of the transaction, the relationships between hedging instruments and hedged items, as well as the risk management objectives and strategy for undertaking hedging transactions. The Company also documents its assessment, both at hedge inception and on an ongoing basis, that the hedging transactions are highly effective in offsetting changes in the hedged items.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The effective portion of changes in the fair value of financial liabilities that are designated and qualify as net investment hedges is recognized in equity under Hedge Accounting. The gains or losses related to the ineffective portion are recognized in Other Operations, when applicable. If at any time during the hedge relationship the debt balance is greater than the investment balance, the exchange variation on the excess debt is reclassified to the income statement as other operating income/expenses (hedge ineffectiveness).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amounts accumulated in the equity will be realized in the income statement by the disposal or partial disposal of the foreign operation.</p> <p style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q4 | ifrs-full |
Noncurrent Financial Assets At Fair Value Through Profit Or Loss
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
|
94700000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Financial Assets At Amortised Cost
NoncurrentFinancialAssetsAtAmortisedCost
|
2581910000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Financial Assets
NoncurrentFinancialAssets
|
2676610000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Financial Assets At Fair Value Through Profit Or Loss
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
|
190321000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Financial Assets At Amortised Cost
NoncurrentFinancialAssetsAtAmortisedCost
|
2687747000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Financial Assets
NoncurrentFinancialAssets
|
2878068000 | brl |
| CY2022Q4 | ifrs-full |
Financial Assets At Fair Value Through Profit Or Loss
FinancialAssetsAtFairValueThroughProfitOrLoss
|
1289191000 | brl |
| CY2022Q4 | ifrs-full |
Financial Assets At Amortised Cost
FinancialAssetsAtAmortisedCost
|
18160780000 | brl |
| CY2022Q4 | ifrs-full |
Financial Assets
FinancialAssets
|
19449971000 | brl |
| CY2021Q4 | ifrs-full |
Financial Assets At Fair Value Through Profit Or Loss
FinancialAssetsAtFairValueThroughProfitOrLoss
|
2585408000 | brl |
| CY2021Q4 | ifrs-full |
Financial Assets At Amortised Cost
FinancialAssetsAtAmortisedCost
|
22275127000 | brl |
| CY2021Q4 | ifrs-full |
Financial Assets
FinancialAssets
|
24860535000 | brl |
| CY2022Q4 | ifrs-full |
Current Financial Liabilities At Fair Value Through Profit Or Loss
CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
416935000 | brl |
| CY2022Q4 | ifrs-full |
Current Financial Liabilities At Amortised Cost
CurrentFinancialLiabilitiesAtAmortisedCost
|
18364253000 | brl |
| CY2022Q4 | ifrs-full |
Current Financial Liabilities
CurrentFinancialLiabilities
|
18781188000 | brl |
| CY2021Q4 | ifrs-full |
Current Financial Liabilities At Amortised Cost
CurrentFinancialLiabilitiesAtAmortisedCost
|
17745619000 | brl |
| CY2021Q4 | ifrs-full |
Current Financial Liabilities
CurrentFinancialLiabilities
|
17745619000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
69472000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Financial Liabilities At Amortised Cost
NoncurrentFinancialLiabilitiesAtAmortisedCost
|
36734101000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Financial Liabilities
NoncurrentFinancialLiabilities
|
36803573000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss
NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
101822000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Financial Liabilities At Amortised Cost
NoncurrentFinancialLiabilitiesAtAmortisedCost
|
27813043000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Financial Liabilities
NoncurrentFinancialLiabilities
|
27914865000 | brl |
| CY2022Q4 | ifrs-full |
Financial Liabilities At Fair Value Through Profit Or Loss
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
486407000 | brl |
| CY2022Q4 | ifrs-full |
Financial Liabilities At Amortised Cost
FinancialLiabilitiesAtAmortisedCost
|
55098354000 | brl |
| CY2022Q4 | ifrs-full |
Financial Liabilities
FinancialLiabilities
|
55584761000 | brl |
| CY2021Q4 | ifrs-full |
Financial Liabilities At Fair Value Through Profit Or Loss
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
101822000 | brl |
| CY2021Q4 | ifrs-full |
Financial Liabilities At Amortised Cost
FinancialLiabilitiesAtAmortisedCost
|
45558662000 | brl |
| CY2021Q4 | ifrs-full |
Financial Liabilities
FinancialLiabilities
|
45660484000 | brl |
| CY2022Q4 | ifrs-full |
Financial Assets At Fair Value Through Profit Or Loss
FinancialAssetsAtFairValueThroughProfitOrLoss
|
1289191000 | brl |
| CY2021Q4 | ifrs-full |
Financial Assets At Fair Value Through Profit Or Loss
FinancialAssetsAtFairValueThroughProfitOrLoss
|
2585408000 | brl |
| CY2022Q4 | ifrs-full |
Financial Liabilities At Fair Value Through Profit Or Loss
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
486407000 | brl |
| CY2021Q4 | ifrs-full |
Financial Liabilities At Fair Value Through Profit Or Loss
FinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
101822000 | brl |
| CY2022 | sid |
Summary Of Sensitivity Analysis Of Interest Rate Swaps Table Text Block1
SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfSensitivityAnalysisOfInterestRateSwapsTableTextBlock1_pn3n3_zWDdKbY5N8wh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B0_zM7I3p4S4YBb"><span id="xdx_8B1_z0hT30tuEBU3" style="display: none">Schedule of effects on profit and loss</span></span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="font-size: 10pt; vertical-align: bottom; width: 21%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 7%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 13%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 14%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 13%"> </td> <td style="font-size: 10pt; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; width: 13%">Consolidated</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Changes in interest rates</td> <td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">% p.a</td> <td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Assets</td> <td style="font-family: Calibri, Helvetica, Sans-Serif; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Liabilities</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Probable scenario (*)<br/></td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Scenario 1</td> <td style="font-size: 10pt; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Scenario 2</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">CDI</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_906_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zyjUKf4zHDA2" title="Interest">13.65</span></td> <td style="vertical-align: middle"> </td> <td id="xdx_985_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Assets"> 5,026,521</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"> (14,249,092)</td> <td style="vertical-align: middle"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zd3FQAKw3fc9" style="vertical-align: middle; text-align: right" title="Liabilities"> (10,481,452)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zpkLXSo44Ts8" style="vertical-align: middle; text-align: right" title="Liabilities"> (10,796,172)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_988_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_ztRPoSI5vQc3" style="vertical-align: middle; text-align: right" title="Liabilities"> (11,110,892)</td></tr> <tr> <td style="vertical-align: bottom">TJLP</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90B_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zoxpQgRSDPt1" title="Interest">7.20</span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Liabilities"> (1,044,833)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zwbCXS1yFcgl" style="vertical-align: middle; text-align: right" title="Liabilities"> (1,120,061)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHVo1Stvprc" style="vertical-align: middle; text-align: right" title="Liabilities">(1,138,868)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zKt1L0KpYlHa" style="vertical-align: middle; text-align: right" title="Liabilities">(1,157,675)</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Libor</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_903_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zalNkQZoVNY7" title="Interest">5.14</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="vertical-align: middle; text-align: right" title="Liabilities"> (6,936,984)</td> <td style="vertical-align: middle"> </td> <td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_ztLtZbQgcHVg" style="vertical-align: middle; text-align: right" title="Liabilities"> (7,293,466)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zu9jWrkWecBi" style="vertical-align: middle; text-align: right" title="Liabilities">(7,382,586)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zWUpTicNEVEc" style="vertical-align: middle; text-align: right" title="Liabilities">(7,471,707)</td></tr> <tr> <td style="vertical-align: middle">Selic</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_908_ecustom--InterestRatesDuringTheYear_iI_pid_dp_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zXdcQEyxxWh6" title="Interest">13.75</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zG2kZ7TOhhPe" style="vertical-align: middle; text-align: right" title="Liabilities"> (14,596)</td> <td style="vertical-align: middle"> </td> <td id="xdx_989_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_fKCop_zxThEBeeabo" style="vertical-align: middle; text-align: right" title="Liabilities"> (16,603)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_982_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zgmPZedL4ix6" style="vertical-align: middle; text-align: right" title="Liabilities"> (17,105)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iI_pn3n3_c20221231__custom--VariableInterestRateAxis__custom--SELICMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zRBH87yVVyy9" style="vertical-align: middle; text-align: right" title="Liabilities"> (17,606)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0A_zeYdXQ1v5Bxh" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F17_zII56rCLpvRk" style="text-align: justify">The sensitivity analysis is based on the premise of maintaining the market values as of December 31, 2022 as a probable scenario recorded in the company´s assets and liabilities.</td> </tr></table> | |
| CY2022 | sid |
Appreciation Asset Position
AppreciationAssetPosition
|
4841261000 | brl |
| CY2022 | sid |
Appreciation Liability Position
AppreciationLiabilityPosition
|
-5258194000 | brl |
| CY2022 | sid |
Fair Value Market Amounts Receivable Payable
FairValueMarketAmountsReceivablePayable
|
-416933000 | brl |
| CY2022 | sid |
Other Operating Income Expenses
OtherOperatingIncomeExpenses
|
-52290000 | brl |
| CY2021 | sid |
Other Operating Income Expenses
OtherOperatingIncomeExpenses
|
-27728000 | brl |
| CY2022 | sid |
Other Comprehensive Incomes
OtherComprehensiveIncomes
|
341269000 | brl |
| CY2022 | sid |
Exchange Variation
ExchangeVariation
|
-4333000 | brl |
| CY2021 | sid |
Exchange Variation
ExchangeVariation
|
16790000 | brl |
| CY2022 | sid |
Cash Flow Hedge Accounting Platts
CashFlowHedgeAccountingPlatts
|
341269000 | brl |
| CY2022 | sid |
Income Tax And Social Contribution On Cash Flow Hedge Accounting
IncomeTaxAndSocialContributionOnCashFlowHedgeAccounting
|
-116031000 | brl |
| CY2022 | sid |
Fair Value Of Cash Flow Accounting Platts Net
FairValueOfCashFlowAccountingPlattsNet
|
225238000 | brl |
| CY2022Q4 | sid |
Net Investment
NetInvestment
|
6293000 | brl |
| CY2021Q4 | sid |
Net Investment
NetInvestment
|
6293000 | brl |
| CY2020Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
530131000 | brl |
| CY2022 | sid |
Lease Liabilities New Leases
LeaseLiabilitiesNewLeases
|
29633000 | brl |
| CY2022Q4 | sid |
Contractual Maturities
ContractualMaturities
|
55584761000 | brl |
| CY2022 | sid |
Appreciation Asset Positions
AppreciationAssetPositions
|
4804116000 | brl |
| CY2022 | sid |
Appreciation Liability Positions
AppreciationLiabilityPositions
|
-5031567000 | brl |
| CY2022 | sid |
Fair Value Market Amoount Receivable Payable
FairValueMarketAmoountReceivablePayable
|
-227451000 | brl |
| CY2022 | sid |
Impact On Financial Income Expenses
ImpactOnFinancialIncomeExpenses
|
-48556000 | brl |
| CY2021 | sid |
Impact On Financial Income Expenses
ImpactOnFinancialIncomeExpenses
|
-439000 | brl |
| CY2020 | sid |
Impact On Financial Income Expenses
ImpactOnFinancialIncomeExpenses
|
-115815000 | brl |
| CY2022Q4 | sid |
Stock Value
StockValue
|
1184895000 | brl |
| CY2021Q4 | sid |
Stock Value
StockValue
|
2383059000 | brl |
| CY2022 | sid |
Fair Value Adjustment Recognized In Profit Orloss
FairValueAdjustmentRecognizedInProfitOrloss
|
-1198164000 | brl |
| CY2021 | sid |
Fair Value Adjustment Recognized In Profit Orloss
FairValueAdjustmentRecognizedInProfitOrloss
|
385297000 | brl |
| CY2020 | sid |
Fair Value Adjustment Recognized In Profit Orloss
FairValueAdjustmentRecognizedInProfitOrloss
|
1190489000 | brl |
| CY2021 | sid |
Lease Liabilities New Leases
LeaseLiabilitiesNewLeases
|
69379000 | brl |
| CY2022 | sid |
Lease Liabilities Present Value Adjustments Newlease
LeaseLiabilitiesPresentValueAdjustmentsNewlease
|
-3300000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfLeasesExplanatory_zPRR0TczKVDj" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-size: 9pt"><b>15.</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span> <span style="font-size: 9pt"><span id="xdx_82C_zojvaYv1VX9">LEASE LIABILITIES</span></span></b></p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">Lease liabilities are shown below:</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfLeaseLiabilitiesTableTextBlock_pn3n3_zvdc31FzzvEa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"> <tr style="vertical-align: middle"> <td style="font-weight: bold"><span id="xdx_8B4_z4wSOTQ2hnH7" style="display: none">Schedule of lease liabilities</span></td> <td id="xdx_492_20221231_z7R2lovGf6Bc" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_491_20211231_zFcXz51iEBr" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="color: #333333; width: 49%"> </td> <td style="color: #333333; width: 25%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 25%">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td></tr> <tr id="xdx_404_eifrs-full--GrossLeaseLiabilities_iI_zLqs8aMWS8Ld" style="vertical-align: middle; background-color: #DCE6F1"> <td>Leases</td> <td style="text-align: right"> 1,916,636</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,790,193</td></tr> <tr id="xdx_40C_ecustom--PresentValueAdjustmentLeasesLiabilities_iI_zWWvICJJNElb" style="vertical-align: middle"> <td>Present value adjustment - Leases</td> <td style="text-align: right"> (1,222,790)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (1,178,642)</td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iI_zuWPBCzZhvNa" style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: rgb(220,230,241)">Leases</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 693,846</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 611,551</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Classified:</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_40B_eifrs-full--CurrentLeaseLiabilities_iI_zrf2STK8qTXg" style="vertical-align: middle; background-color: #DCE6F1"> <td>Current</td> <td style="text-align: right"> 177,010</td> <td style="text-align: right"> </td> <td style="text-align: right"> 119,047</td></tr> <tr id="xdx_408_eifrs-full--NoncurrentLeaseLiabilities_iI_zalzG5e4PHUk" style="vertical-align: middle"> <td>Non-current</td> <td style="text-align: right"> 516,836</td> <td style="text-align: right"> </td> <td style="text-align: right"> 492,504</td></tr> <tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_zRxbQCOd0FC6" style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: rgb(220,230,241)">Leases</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 693,846</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 611,551</td></tr> </table> <p id="xdx_8AC_zTfD4qTPV2Q4" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The Company has lease agreements for port terminals in Itaguaí, the Solid Bulk Terminal - TECAR, used for loading and unloading iron ores and others and the Container Terminal - TECON, with remaining terms of 25 and 29 years, respectively, and lease agreement for railway operation using the Northeast network with a remaining term of 7 years.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">Additionally, the Company has operating equipment lease agreements, used mainly in the mining and steel operations, and real estate, used as operating facilities and administrative and sales offices, in several locations where the Company operates, with remaining terms of <span id="xdx_904_ecustom--LeaseAgreementRemainingTerm_dtY_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OperationalFacilitiesMember_z6VDTv5QDRrg" title="Lease agreement remaining term">1</span> to <span id="xdx_90C_ecustom--LeaseAgreementRemainingTerm_dtY_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OperationalFacilitiesMember_zc4DoEAcqfzk" title="Lease agreement remaining term">13</span> years.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The present value of the future obligations was measured using the implicit rate observed in the contracts and for the contracts that did not have a rate, the Company applied the incremental borrowing rate - IBR, both in nominal terms.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The average incremental rate used in measuring lease and right-of-use liabilities in the agreements entered into during the year ended December 31, 2022 ranges from <span id="xdx_907_ecustom--AverageIncrementalRate_pid_dp_c20220101__20221231__ifrs-full--RangeAxis__custom--TwoYearArrangementMember_z4Sujt2dF94" title="Average increment rate">14.00</span>% to <span id="xdx_903_ecustom--AverageIncrementalRate_pid_dp_c20220101__20221231__ifrs-full--RangeAxis__custom--FiveYearArrangementMember_zVG6SUHz6bz9" title="Average increment rate">18.02</span>% p.a. (R$) for contracts with a term of 2 to 5 years and is 1.10% p.a. (EURO) for contracts with a term of 12 years.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The movement of lease liabilities is shown in the table below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfMovementOfLeaseLiabilitiesTableTextBlock_pn3n3_zo8WosnQYKje" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 1)"> <tr style="vertical-align: middle"> <td><span id="xdx_8BF_zf4jVrUr0MFa" style="display: none">Schedule of movement of lease liabilities</span></td> <td id="xdx_497_20220101__20221231_zYAhK5K6L021" style="text-align: center"> </td> <td style="text-align: center"> </td> <td id="xdx_492_20210101__20211231_zJjwcCna2KT7" style="text-align: center"> </td></tr> <tr> <td style="vertical-align: middle; width: 64%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 16%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 19%">Consolidated</td></tr> <tr> <td style="vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td></tr> <tr id="xdx_40B_eifrs-full--LeaseLiabilities_iS_zIRmwkY2Fbo7" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Opening balance</td> <td style="font-weight: bold; text-align: right">611,551</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right">530,131</td></tr> <tr id="xdx_40F_ecustom--LeaseLiabilitiesNewLeases_zVfeuZJf3xeb" style="vertical-align: middle"> <td>New leases</td> <td style="text-align: right"> 29,633</td> <td style="text-align: center"> </td> <td style="text-align: right"> 69,379</td></tr> <tr id="xdx_40E_ecustom--LeaseLiabilitiesPresentValueAdjustmentsNewlease_z9N5aiKz7Gr6" style="vertical-align: middle; background-color: #DCE6F1"> <td>Present Value Adjustments - New leases</td> <td style="text-align: right"> (3,300)</td> <td style="text-align: center"> </td> <td style="text-align: right"> (7,273)</td></tr> <tr id="xdx_402_ecustom--LeaseLiabilitiesContractReview_zG3Q5sbCOeC8" style="vertical-align: middle"> <td>Contract review</td> <td style="text-align: right"> 99,419</td> <td style="text-align: center"> </td> <td style="text-align: right">109,860</td></tr> <tr id="xdx_400_ecustom--LeaseLiabilitiesWriteoff_z7VHn8iRlA61" style="vertical-align: middle; background-color: #DCE6F1"> <td>Write-off</td> <td style="text-align: right"> (781)</td> <td style="text-align: center"> </td> <td style="text-align: right">(38,626)</td></tr> <tr id="xdx_408_ecustom--LeaseLiabilitiesPayments_iI_zvziBZs6P3W8" style="vertical-align: middle"> <td>Payments</td> <td style="text-align: right"> (155,995)</td> <td style="text-align: center"> </td> <td style="text-align: right"> (114,303)</td></tr> <tr id="xdx_409_ecustom--LeaseLiabilitiesInterestAppropriated_z2zCaYfyPqgl" style="vertical-align: middle; background-color: #DCE6F1"> <td>Interest appropriated</td> <td style="text-align: right"> 69,510</td> <td style="text-align: center"> </td> <td style="text-align: right"> 62,470</td></tr> <tr id="xdx_40D_ecustom--LeaseLiabilitiesAcquisitionOfCompanies_z103cvdtUvyf"> <td style="vertical-align: bottom">Acquisition of companies</td> <td style="vertical-align: middle; text-align: right"> 45,352</td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle; text-align: center"/></tr> <tr id="xdx_409_ecustom--ExchangeVariations_zepPjJshwGEa" style="vertical-align: middle; background-color: #DCE6F1"> <td>Exchange variation</td> <td style="text-align: right"> (1,543)</td> <td style="text-align: center"> </td> <td style="text-align: right"> (87)</td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iE_ziZMwTlTQ9o1" style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold">Net balance</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">693,846</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">611,551</td></tr> </table> <p id="xdx_8A7_zY57XpsG4J2b" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The estimated future minimum payments for the lease agreements include determinable variable payments, which are certain to occur, based on minimum performance and contractually fixed rates.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">As of December 31, 2022, the expected minimum payments are the following:</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfEstimatedFutureMinimumPaymentsForLeaseAgreementsTableTextBlock_pn3n3_zUj1mgHZM8v1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 2)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zk1VH9FTj7mj" style="display: none">Schedule of expected minimum payments</span></td> <td id="xdx_495_20221231__ifrs-full--MaturityAxis__custom--NotLaterThanOne1YearMember_zrKgRJIxm5bg" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_496_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zVKHUhj00pUh" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_496_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zWCzRmCAqNo3" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_498_20221231_zxahGtr5CvAf" style="text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom; width: 33%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"> </td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"> </td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: right; width: 16%"> </td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 16%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> Less than one year </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> Between one and five years </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> Over five years </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> Total </td></tr> <tr id="xdx_406_eifrs-full--GrossLeaseLiabilities_iI_zuTXzlUdYV15" style="vertical-align: bottom; background-color: #DCE6F1"> <td> Leases </td> <td style="text-align: right"> 183,928</td> <td style="text-align: right"> </td> <td style="text-align: right"> 419,882</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,312,826</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,916,636</td></tr> <tr id="xdx_407_ecustom--PresentValueAdjustmentLeasesLiabilities_iI_zogqGlnUDR9c" style="vertical-align: bottom"> <td> Present value adjustment - Leases </td> <td style="text-align: right"> (6,918)</td> <td style="text-align: right"> </td> <td style="text-align: right">(124,826)</td> <td style="text-align: right"> </td> <td style="text-align: right">(1,091,046)</td> <td style="text-align: right"> </td> <td style="text-align: right">(1,222,790)</td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_zuVapzjTbfr5" style="background-color: #DCE6F1"> <td style="color: rgb(220,230,241); vertical-align: bottom; text-align: right"> Total lease liabilities</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"> 177,010</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"> 295,056</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"> 221,780</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"> 693,846</td></tr> </table> <p id="xdx_8AE_zTyzubv0JCf" style="font: 10pt/115% Courier New, Courier, Monospace; margin: 0; text-align: justify; background-color: white"/> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Courier New, Courier, Monospace; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="vertical-align: top"> <td style="width: 2.85pt"/><td style="width: 22.65pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Recoverable PIS / COFINS</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">Lease liabilities were measured at the amount of consideration with suppliers, that is, without considering the tax credits incurred after payment. The potential right of PIS and COFINS embedded in the lease liability is shown below.</p> <p style="font: 10pt/115% Courier New, Courier, Monospace; margin: 0; text-align: justify; background-color: white"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRecoverablePisCofinsTableTextBlock_pn3n3_zLgkM7U36X5g" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 3)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B1_zfvNLzyd8inj" style="display: none">Schedule of recoverable pis confins</span></td> <td id="xdx_49C_20221231_zrYlFYymq0Eb" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_491_20211231_zxC2vohYC2X9" style="text-align: center"> </td></tr> <tr> <td style="color: #333333; vertical-align: middle; width: 63%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 16%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 20%">Consolidated</td></tr> <tr> <td style="color: #333333; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td></tr> <tr id="xdx_40C_ecustom--LeaseLiabilitiesOne_iI_zxuhmmF9k0B4" style="vertical-align: middle; background-color: #DCE6F1"> <td>Leases</td> <td style="text-align: right">1,835,101</td> <td style="text-align: right"> </td> <td style="text-align: right">1,777,209</td></tr> <tr id="xdx_407_ecustom--LeaseLiabilitiesPresentValueAdjustmentsOne_iI_zTWfclGFt8O5" style="vertical-align: middle"> <td>Present value adjustment - Leases</td> <td style="text-align: right"> (1,221,378)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (1,177,668)</td></tr> <tr id="xdx_401_ecustom--LeaseLiabilitiesPotencialPISAndCOFINSCredit_iI_zAiBmijkEEAd" style="vertical-align: middle; background-color: #DCE6F1"> <td>Potencial PIS and COFINS credit</td> <td style="text-align: right">169,747</td> <td style="text-align: right"> </td> <td style="text-align: right">164,392</td></tr> <tr id="xdx_409_ecustom--LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit_iI_z3KG1373fAma" style="vertical-align: middle"> <td>Present value adjustment – Potential PIS and COFINS credit</td> <td style="text-align: right"> (112,977)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (108,934)</td></tr> </table> <p id="xdx_8A7_zoZBDx9k5Cjc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Courier New, Courier, Monospace; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="vertical-align: top"> <td style="width: 2.85pt"/><td style="width: 22.65pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Lease payments not recognized as a liability:</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The Company chose not to recognize lease liabilities in contracts with a term of less than 12 months and for low value assets. Payments made for these contracts are recognized as expenses when incurred.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The Company has contracts for the right to use ports (TECAR) and railways (FTL) which, even if they establish minimum performance, it is not possible to determine its cash flow since these payments are fully variable and will only be known when they occur. In such cases, payments will be recognized as expenses when incurred.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The expenses related to payments not included in the measurement of the lease liability during the year are:</p> <p style="font: 10pt/115% Courier New, Courier, Monospace; margin: 0; text-align: justify; background-color: white"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfMeasurementOfLeaseLiabilityTableTextBlock_pn3n3_zGmVl7F9Da61" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - LEASE LIABILITIES (Details 4)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zdFoIihmHJza" style="display: none">Schedule of measurement of the lease liability</span></td> <td id="xdx_497_20220101__20221231_zI8ninVT9Gzh" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49B_20210101__20211231_zKAUhShPdsP3" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_494_20200101__20201231_zM2YhPahcaCd" style="text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom; width: 41%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 19%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr id="xdx_400_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_zE1mVKIoCyFj" style="vertical-align: bottom; background-color: #DCE6F1"> <td> Contract less than 12 months</td> <td style="text-align: right"> 995</td> <td style="text-align: right"> </td> <td style="text-align: right"> 339</td> <td style="text-align: right"> </td> <td style="text-align: right"> 549</td></tr> <tr id="xdx_404_eifrs-full--ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed_zyGT468QhDrl" style="vertical-align: bottom"> <td> Lower Assets value </td> <td style="text-align: right"> 5,859</td> <td style="text-align: right"> </td> <td style="text-align: right"> 4,975</td> <td style="text-align: right"> </td> <td style="text-align: right"> 9,563</td></tr> <tr id="xdx_40A_eifrs-full--ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities_z8mKppgs8sxg" style="vertical-align: bottom; background-color: #DCE6F1"> <td> Variable lease payments </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> 325,913</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> 498,529</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> 270,449</td></tr> <tr id="xdx_400_ecustom--ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities_zasLzvPkHs74" style="vertical-align: bottom"> <td style="color: White; font-weight: bold; text-align: left">Total</td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 332,767</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 503,843</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 280,561</td></tr> </table> <p id="xdx_8AB_zSqoqtIKrRKh" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">When entering into a contract, the Company assesses whether the contract is, or contains, a lease. The lease is characterized by a lease or transfer of the right to use for a fixed period in exchange for monthly payments. The leased asset must be clearly specified.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company determines in the initial recognition, the lease term or non-cancellable term, which will be used in the measurement of the right-of-use assets and the lease liability. The lease term will be reevaluated by the Company when a significant event or significant change occurs in the circumstances that are under the control of the lessee and affects the non-cancellable term. The Company adopts exemption from recognition, as provided for in the standard, for the lessee of contracts with terms of less than 12 (twelve) months, or whose underlying asset object of the contract is of low value.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At inception, the Company recognizes the right to use the asset and the lease liability at present value. The right-of-use asset should be measured at cost. The cost includes the lease liability, upfront costs, advance payments, and estimated costs to disassemble, remove or restore. The lease liability is measured at the present value of the lease payments expected to be made during the life of the agreement, discounted at the implicit interest rate of the lease or, if the rate is not determinable, an incremental rate will be used to determine the present value.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For contracts that the Company determines the business rate, it is understood that this rate is the rate implied in nominal terms and to which it is applied in discounting the flow of future payments. In contracts with no rate definition, the Company applied the incremental loan rate, obtaining it through consultations with banks where it has a relationship, adjusted for the inflation forecast for the coming years.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For the subsequent measurement, the cost method to the right-of-use asset is used and, in depreciation the requirements of IAS 16 – Property, Plant and Equipment are applied. However, for the purpose of depreciation, the Company determines the use of the straight-line method based on the remaining useful life of the assets or the term of the contract, whichever is the shorter.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The effects of PIS and COFINS recoverable generated after the effective payment of the obligations will be recorded as a reduction of the depreciation expenses of the right of use and of the financial expenses recognized monthly.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The IAS 36 - Impairment of Assets will also be applied in order to determine whether the right-of-use asset is impaired and to account for any impairment loss identified.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In accordance with the guidelines of IFRS 16, the Company used the discounted cash flow technique to measure and remeasure liabilities, without considering the projected inflation in the flows to be discounted.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q4 | ifrs-full |
Gross Lease Liabilities
GrossLeaseLiabilities
|
1916636000 | brl |
| CY2021Q4 | ifrs-full |
Gross Lease Liabilities
GrossLeaseLiabilities
|
1790193000 | brl |
| CY2022Q4 | sid |
Present Value Adjustment Leases Liabilities
PresentValueAdjustmentLeasesLiabilities
|
-1222790000 | brl |
| CY2021Q4 | sid |
Present Value Adjustment Leases Liabilities
PresentValueAdjustmentLeasesLiabilities
|
-1178642000 | brl |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
693846000 | brl |
| CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
611551000 | brl |
| CY2022Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
177010000 | brl |
| CY2021Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
119047000 | brl |
| CY2022Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
516836000 | brl |
| CY2021Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
492504000 | brl |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
693846000 | brl |
| CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
611551000 | brl |
| CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
611551000 | brl |
| CY2021 | sid |
Lease Liabilities Present Value Adjustments Newlease
LeaseLiabilitiesPresentValueAdjustmentsNewlease
|
-7273000 | brl |
| CY2022 | sid |
Lease Liabilities Contract Review
LeaseLiabilitiesContractReview
|
99419000 | brl |
| CY2021 | sid |
Lease Liabilities Contract Review
LeaseLiabilitiesContractReview
|
109860000 | brl |
| CY2022 | sid |
Lease Liabilities Writeoff
LeaseLiabilitiesWriteoff
|
-781000 | brl |
| CY2021 | sid |
Lease Liabilities Writeoff
LeaseLiabilitiesWriteoff
|
-38626000 | brl |
| CY2022 | sid |
Lease Liabilities Payments
LeaseLiabilitiesPayments
|
-155995000 | brl |
| CY2021 | sid |
Lease Liabilities Payments
LeaseLiabilitiesPayments
|
-114303000 | brl |
| CY2022 | sid |
Lease Liabilities Interest Appropriated
LeaseLiabilitiesInterestAppropriated
|
69510000 | brl |
| CY2021 | sid |
Lease Liabilities Interest Appropriated
LeaseLiabilitiesInterestAppropriated
|
62470000 | brl |
| CY2022 | sid |
Lease Liabilities Acquisition Of Companies
LeaseLiabilitiesAcquisitionOfCompanies
|
45352000 | brl |
| CY2022 | sid |
Exchange Variations
ExchangeVariations
|
-1543000 | brl |
| CY2021 | sid |
Exchange Variations
ExchangeVariations
|
-87000 | brl |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
693846000 | brl |
| CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
611551000 | brl |
| CY2022Q4 | ifrs-full |
Gross Lease Liabilities
GrossLeaseLiabilities
|
1916636000 | brl |
| CY2022Q4 | sid |
Present Value Adjustment Leases Liabilities
PresentValueAdjustmentLeasesLiabilities
|
-1222790000 | brl |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
693846000 | brl |
| CY2022Q4 | sid |
Lease Liabilities One
LeaseLiabilitiesOne
|
1835101000 | brl |
| CY2021Q4 | sid |
Lease Liabilities One
LeaseLiabilitiesOne
|
1777209000 | brl |
| CY2022Q4 | sid |
Lease Liabilities Present Value Adjustments One
LeaseLiabilitiesPresentValueAdjustmentsOne
|
-1221378000 | brl |
| CY2021Q4 | sid |
Lease Liabilities Present Value Adjustments One
LeaseLiabilitiesPresentValueAdjustmentsOne
|
-1177668000 | brl |
| CY2022Q4 | sid |
Lease Liabilities Potencial Pis And Cofins Credit
LeaseLiabilitiesPotencialPISAndCOFINSCredit
|
169747000 | brl |
| CY2021Q4 | sid |
Lease Liabilities Potencial Pis And Cofins Credit
LeaseLiabilitiesPotencialPISAndCOFINSCredit
|
164392000 | brl |
| CY2022Q4 | sid |
Lease Liabilities Present Value Adjustmentsleases Pis And Cofins Credit
LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit
|
-112977000 | brl |
| CY2021Q4 | sid |
Lease Liabilities Present Value Adjustmentsleases Pis And Cofins Credit
LeaseLiabilitiesPresentValueAdjustmentsleasesPISAndCOFINSCredit
|
-108934000 | brl |
| CY2022 | ifrs-full |
Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
|
995000 | brl |
| CY2021 | ifrs-full |
Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
|
339000 | brl |
| CY2020 | ifrs-full |
Expense Relating To Shortterm Leases For Which Recognition Exemption Has Been Used
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
|
549000 | brl |
| CY2022 | ifrs-full |
Expense Relating To Leases Of Lowvalue Assets For Which Recognition Exemption Has Been Used
ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
|
5859000 | brl |
| CY2021 | ifrs-full |
Expense Relating To Leases Of Lowvalue Assets For Which Recognition Exemption Has Been Used
ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
|
4975000 | brl |
| CY2020 | ifrs-full |
Expense Relating To Leases Of Lowvalue Assets For Which Recognition Exemption Has Been Used
ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
|
9563000 | brl |
| CY2022 | ifrs-full |
Expense Relating To Variable Lease Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
325913000 | brl |
| CY2021 | ifrs-full |
Expense Relating To Variable Lease Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
498529000 | brl |
| CY2020 | ifrs-full |
Expense Relating To Variable Lease Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
270449000 | brl |
| CY2022 | sid |
Expense Relating To Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
332767000 | brl |
| CY2021 | sid |
Expense Relating To Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
503843000 | brl |
| CY2020 | sid |
Expense Relating To Payments Not Included In Measurement Of Lease Liabilities
ExpenseRelatingToPaymentsNotIncludedInMeasurementOfLeaseLiabilities
|
280561000 | brl |
| CY2022 | sid |
Disclosure Of Trade Payables Explanatory
DisclosureOfTradePayablesExplanatory
|
<p id="xdx_804_ecustom--DisclosureOfTradePayablesExplanatory_znywStugj1o3" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>16.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_821_zUdfsLPwLRni">TRADE PAYABLES</span></b></span></td></tr></table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_88D_ecustom--ScheduleOfTradePayablesTableTextBlock_pn3n3_zlQnoo21JJGj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TRADE PAYABLES (Details)"> <tr style="vertical-align: middle"> <td style="color: #333333"><span id="xdx_8BF_zeuIFXEwurWc" style="display: none">Schedule of trade payables</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="color: #333333; text-align: center"> </td> <td style="color: #333333; text-align: center"> </td> <td style="color: #333333; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 49%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 25%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 25%">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Trade payables</td> <td id="xdx_989_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_c20221231_pn3n3" style="text-align: right" title="Trade payables"> 6,723,077</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_iI_pn3n3_c20211231_zkXQv6GVHnok" style="text-align: right" title="Trade payables"> 6,657,702</td></tr> <tr style="vertical-align: middle"> <td>(-) Adjustment present value</td> <td id="xdx_981_ecustom--AdjustmentPresentValue_c20221231_pn3n3" style="text-align: right" title="(-) Adjustment present value">(79,893)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--AdjustmentPresentValue_iI_pn3n3_c20211231_zBkIEyFxQi99" style="text-align: right" title="(-) Adjustment present value"> (112,078)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td id="xdx_986_eifrs-full--TradeAndOtherPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Trade payable, net"> 6,643,184</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--TradeAndOtherPayables_iI_pn3n3_c20211231_zQJDpN6Eeqph" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Trade payable, net"> 6,545,624</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="color: #333333"> </td> <td style="color: #333333; text-align: center"> </td> <td style="color: #333333; text-align: center"> </td> <td style="color: #333333; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Classified:</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Current</td> <td id="xdx_98B_ecustom--TradeAndOtherPayablesClassified_c20221231__ifrs-full--AssetsAndLiabilitiesAxis__custom--CurrentTradePayablesMember_pn3n3" style="text-align: right" title="Non current"> 6,596,915</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--TradeAndOtherPayablesClassified_iI_pn3n3_c20211231__ifrs-full--AssetsAndLiabilitiesAxis__custom--CurrentTradePayablesMember_z3cdZapPmiw2" style="text-align: right" title="Non current"> 6,446,999</td></tr> <tr style="vertical-align: middle"> <td>Non-current</td> <td id="xdx_986_ecustom--TradeAndOtherPayablesClassified_c20221231__ifrs-full--AssetsAndLiabilitiesAxis__custom--NonCurrentTradePayablesMember_pn3n3" style="text-align: right" title="Non current"> 46,269</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--TradeAndOtherPayablesClassified_iI_pn3n3_c20211231__ifrs-full--AssetsAndLiabilitiesAxis__custom--NonCurrentTradePayablesMember_zsYxvyFXRjf8" style="text-align: right" title="Non current"> 98,625</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 6,643,184</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 6,545,624</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company classifies drawee risk operations and forfaiting with suppliers in other liabilities as per note 17 – other payables. As of December 31, 2022, The Company had, a balance of R$<span id="xdx_90C_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20221231_zyPHFqU1I3x2" title="Trade payables">5,709,069</span> (as of December 31, 2021, R$<span id="xdx_902_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20211231_zoyzYoEko9p2" title="Trade payables">4,439,967</span>). These are negotiated with financial institutions, by which suppliers anticipate receivables and, on the other hand, extend our payment terms. The effective prepayment of receivables depends on the acceptance by the suppliers, given that their participation is not mandatory. The Company is not reimbursed and/or benefited by the financial institution for discounts for payment executed before the maturity date agreed with the supplier, there is no change in the degree of subordination of the note in the event of judicial execution, nor changes in the existing commercial conditions between Company and its suppliers.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">They are initially recognized at fair value, and subsequently measured at amortized cost, using the effective interest rate method and adjusted to present value when applicable, based on the estimated rate of the Company's cost of capital.</p> | |
| CY2022Q4 | ifrs-full |
Trade And Other Payables To Trade Suppliers
TradeAndOtherPayablesToTradeSuppliers
|
6723077000 | brl |
| CY2021Q4 | ifrs-full |
Trade And Other Payables To Trade Suppliers
TradeAndOtherPayablesToTradeSuppliers
|
6657702000 | brl |
| CY2022Q4 | sid |
Adjustment Present Value
AdjustmentPresentValue
|
-79893000 | brl |
| CY2021Q4 | sid |
Adjustment Present Value
AdjustmentPresentValue
|
-112078000 | brl |
| CY2022Q4 | ifrs-full |
Trade And Other Payables
TradeAndOtherPayables
|
6643184000 | brl |
| CY2021Q4 | ifrs-full |
Trade And Other Payables
TradeAndOtherPayables
|
6545624000 | brl |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
5709069000 | brl |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
4439967000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Trade And Other Payables Explanatory
DisclosureOfTradeAndOtherPayablesExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zX9aIOVapkb7" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>17.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_826_zBAfV5ChkzT">OTHER PAYABLES</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The other payables classified in current and non-current liabilities are comprised as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfOtherPayablesTableTextBlock_pn3n3_zfQk08aQhxfj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER PAYABLES (Details)"> <tr style="vertical-align: middle"> <td><span id="xdx_8BA_znFAkOg6ztog" style="display: none">Schedule of other payables</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="width: 54%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 11%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 12%">Consolidated</td></tr> <tr style="vertical-align: middle; background-color: white"> <td> </td> <td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Current</td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Non-current</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2021</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Payables to related parties (note 22 a)</td> <td id="xdx_98A_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_pn3n3" style="text-align: right" title="Other payables, current">109,087</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_zSNfV3Apow4i" style="text-align: right" title="Other payables, current">50,624</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent">53,356</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--PayablesToRelatedPartiesMember_zrgpPMlbnfGj" style="text-align: right" title="Other payables, noncurrent">66,607</td></tr> <tr style="vertical-align: middle"> <td style="background-color: white">Derivative financial instruments (note 14 a)</td> <td id="xdx_987_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_z2iveDy5VNi" style="text-align: right" title="Other payables, current">416,935</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_pn3n3" style="text-align: right" title="Other payables, noncurrent">69,472</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DerivativeFinancialInstrumentsMember_za3dIgs3p8Z1" style="text-align: right" title="Other payables, noncurrent">101,822</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Dividends and interest on capital</td> <td id="xdx_98E_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DividendsAndInterestOnCapitalPayableMember_pn3n3" style="text-align: right" title="Other payables, current">611,307</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DividendsAndInterestOnCapitalPayableMember_zGF181weivXc" style="text-align: right" title="Other payables, current">1,206,870</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td>Advances from customers <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_zrfeHSlobyV7" style="text-align: right" title="Other payables, current">1,120,072</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_z2k9QlY9pfZa" style="text-align: right" title="Other payables, current">2,140,783</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_z84IUco0Rwva" style="text-align: right" title="Other payables, noncurrent">943,919</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AdvancesFromCustomersMember_fKDEp_zt8yRfkKTAM4" style="text-align: right" title="Other payables, noncurrent">947,896</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Taxes in installments (note 19)</td> <td id="xdx_988_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Other payables, current">280,721</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_zPmgW1PtxxBj" style="text-align: right" title="Other payables, current">51,999</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Other payables, noncurrent">184,106</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesInInstallmentsMember_zyh3eukn1O6b" style="text-align: right" title="Other payables, noncurrent">152,420</td></tr> <tr style="vertical-align: middle"> <td>Profit sharing - employees</td> <td id="xdx_98B_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProfitSharingEmployeesMember_pn3n3" style="text-align: right" title="Other payables, current">266,705</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProfitSharingEmployeesMember_zJDiS93I1pz1" style="text-align: right" title="Other payables, current">223,885</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Taxes payable</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesPayableMember_pn3n3" style="text-align: right" title="Other payables, noncurrent">10,925</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxesPayableMember_zyBnUMU0tOa7" style="text-align: right" title="Other payables, noncurrent">10,378</td></tr> <tr style="vertical-align: middle"> <td>Provision for consumption and services</td> <td id="xdx_987_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionFromConsumptionAndServicesMember_pn3n3" style="text-align: right" title="Other payables, current">241,965</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionFromConsumptionAndServicesMember_zIOGajUx5DSd" style="text-align: right" title="Other payables, current">216,692</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Third party materials in our possession</td> <td id="xdx_98F_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ThirdPartyMaterialsInOurPossessionMember_pn3n3" style="text-align: right" title="Other payables, current">303,858</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ThirdPartyMaterialsInOurPossessionMember_zZCjTYdUewb6" style="text-align: right" title="Other payables, current">418,084</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td>Trade payables - Drawee Risk and forfaiting (note 16)</td> <td id="xdx_985_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_z03WhAtqag2h" style="text-align: right" title="Other payables, current">5,709,069</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesDraweeRiskMember_zX4gvlZO0DW6" style="text-align: right" title="Other payables, current">4,439,967</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Trade payables (note 16)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zWyhsq1wakpd" style="text-align: right" title="Other payables, noncurrent">46,269</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_znRNFhhO6Yj" style="text-align: right" title="Other payables, noncurrent">98,625</td></tr> <tr style="vertical-align: middle"> <td>Lease Liabilities (note 15)</td> <td id="xdx_98A_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_pn3n3" style="text-align: right" title="Other payables, current"> 177,010</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_zSpkI7ZYcxzi" style="text-align: right" title="Other payables, current"> 119,047</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent">516,836</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--LeaseLiabilitiesMember_zMOqq7k0ucte" style="text-align: right" title="Other payables, noncurrent">492,504</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Other payables</td> <td id="xdx_98B_eifrs-full--OtherCurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_pn3n3" style="text-align: right" title="Other payables, current"> 81,922</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--OtherCurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_zZ1gVCcUrg9e" style="text-align: right" title="Other payables, current"> 36,703</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--OtherNoncurrentPayables_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_pn3n3" style="text-align: right" title="Other payables, noncurrent">391,535</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--OtherNoncurrentPayables_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherPayablesMember_zRdl6xPlBqw9" style="text-align: right" title="Other payables, noncurrent">77,912</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td id="xdx_98D_ecustom--TotalOtherCurrentPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other current payables">9,318,651</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_ecustom--TotalOtherCurrentPayables_iI_pn3n3_c20211231_z5SaXnSpJ3K3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other current payables">8,904,654</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--TotalOtherNunCurrentPayables_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other non current payables">2,216,418</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--TotalOtherNunCurrentPayables_iI_pn3n3_c20211231_zYycaEZTmvEj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total other non current payables">1,948,164</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F05_zxlBg3t17fXl" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F1B_zKurl8ugwct6" style="text-align: justify"><span style="text-decoration: underline">Advances from Customers</span>: As of December 31, 2021, refers to iron ore supply contracts signed by the subsidiary CSN Mineração with an important international player. Additionally in 2022, the subsidiaries CSN Mineração and CSN Cimentos entered into advance contracts for the sale of electricity with national operators in the sector to be executed for up to 8 years, consequently, they received in advance the amount of R$772,000.</td> </tr></table> <p id="xdx_8A3_zej1Sag6Kkc9" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2022Q4 | sid |
Total Other Current Payables
TotalOtherCurrentPayables
|
9318651000 | brl |
| CY2021Q4 | sid |
Total Other Current Payables
TotalOtherCurrentPayables
|
8904654000 | brl |
| CY2022Q4 | sid |
Total Other Nun Current Payables
TotalOtherNunCurrentPayables
|
2216418000 | brl |
| CY2021Q4 | sid |
Total Other Nun Current Payables
TotalOtherNunCurrentPayables
|
1948164000 | brl |
| CY2022 | sid |
Disclosure Of Income Tax And Social Contribution Explanatory
DisclosureOfIncomeTaxAndSocialContributionExplanatory
|
<p id="xdx_806_ecustom--DisclosureOfIncomeTaxAndSocialContributionExplanatory_z5RKGlcZ3TIh" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>18.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_825_z2je82ZV1eFd">INCOME TAX AND SOCIAL CONTRIBUTION</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>18.a)</b></td><td style="text-align: justify"><b>Income tax and social contribution recognized in profit or loss:</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The income tax and social contribution recognized in net income for the year are as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_pn3n3_zgAD6EAcRH4l" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details)"> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8BF_zvnhFACyPzHl" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><span id="xdx_8BA_z0FBkSiW4BQa" style="display: none">Schedule of income tax and social contribution income (expense)</span></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td id="xdx_49D_20220101__20221231_zLXMB2RaLYEl" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_49B_20210101__20211231_zccVrIJJ5HZ9" style="text-align: center"> </td> <td style="text-align: right"> </td> <td id="xdx_492_20200101__20201231_zofIlpYCEfu5" style="text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="color: #333333; width: 53%"> </td> <td style="color: #333333; width: 15%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 15%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 15%">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2021</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right">12/31/2020</td></tr> <tr id="xdx_404_ecustom--IncomeTaxExpenseContinuingOperationsAbstract_iB" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Income tax and social contribution income (expense)</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentTaxExpenseIncome_z33FF2unPT77" style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; text-align: left">Current</td> <td style="text-align: right"> (1,537,966)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (4,240,802)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (2,052,204)</td></tr> <tr id="xdx_409_eifrs-full--DeferredTaxExpenseIncome_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Deferred</td> <td style="text-align: right"> (420,773)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (759,355)</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,426,696</td></tr> <tr id="xdx_409_ecustom--TotalIncomeTaxExpenseContinuingOperations_zghGCFPkPp78" style="vertical-align: middle; background-color: white"> <td style="color: White; font-weight: bold">Total </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (1,958,739)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (5,000,157)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (625,508)</td></tr> </table> <p id="xdx_8AD_z3UMOthFgN16" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The reconciliation of the Company's income tax and social contribution expenses and income and the of the effective tax rate on income before IRPJ and CSLL are shown below:</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfReconciliationOfIncomeTaxAndSocialContributionIncomeExpenseTableTextBlock_pn3n3_zM4Dt4taEEW6" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 1)"> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left"><span id="xdx_8BF_zUUWxQaVkqK1" style="display: none">Schedule of reconciliation of income tax and social contribution income (expense)</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="color: #333333; width: 59%"> </td> <td style="color: #333333; width: 13%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 13%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 13%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Profit before income tax and social contribution</td> <td id="xdx_98B_eifrs-full--AccountingProfit_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"> 4,126,437</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--AccountingProfit_pn3n3_c20210101__20211231_z0BsSY1Em3r4" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution">18,595,778</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--AccountingProfit_pn3n3_c20200101__20201231_zQ861X14mBRg" style="font-weight: bold; text-align: right" title="Profit/(Loss) before income tax and social contribution"> 4,918,126</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Tax rate</td> <td style="border-bottom: Black 0.5pt solid; text-align: right"><span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_c20220101__20221231_zkczsExUpl54" title="Applicable tax rate">34</span>%</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"><span id="xdx_901_eifrs-full--ApplicableTaxRate_pid_dp_c20210101__20211231_zJcAIEfj3YLa" title="Applicable tax rate">34</span>%</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"><span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_c20200101__20201231_zljNRLWtPymb" title="Applicable tax rate">34</span>%</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Income tax and social contribution at combined statutory rate</td> <td id="xdx_984_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"> (1,402,989)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_c20210101__20211231_znB1NJq14l47" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"> (6,322,565)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_c20200101__20201231_zJjmdZIKxnI2" style="font-weight: bold; text-align: right" title="Income tax and social contribution at combined statutory rate"> (1,672,163)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Adjustment to reflect the effective rate:</td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Equity in results of affiliated companies</td> <td id="xdx_989_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"> 155,125</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_z4GwYwbVraf7" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate">71,833</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--EquityInResultsOfAffiliatedCompaniesMember_zJfLvl2qmkq2" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate">28,391</td></tr> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Difference Tax Rate in companies abroad</td> <td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_pn3n3" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"> (338,278)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_zzQRGfurtm4c" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"> (437,567)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--ProfitWithDifferentiatedRatesOrUntaxedMember_zB7bWmN97l5h" style="vertical-align: middle; text-align: right" title="Adjustment to reflect the effective rate"> (519,840)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Transfer Price Adjustment and Profits Abroad</td> <td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"> (195,112)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_zZX6kZXO9am3" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"> (55,821)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TransferPricingAdjustmentMember_zAQgQvNv9YQ6" style="vertical-align: bottom; text-align: right" title="Adjustment to reflect the effective rate"> (15,645)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Tax loss carryforwards without recognizing deferred taxes</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxLossCarryforwardsWithoutRecognizingDeferredTaxesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"> (27,758)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Indebtdness limit</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--LimitOfIndebtednessMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"> (25,087)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Unrecorded deferred taxes on temporary differences</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--UnrecordedDeferredTaxesOnTemporaryDifferencesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"> 5,142</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Income taxes and social contribution on foreign profit</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--IncomeTaxAndSocialContributionOnForeignProfitMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"> (13,011)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Tax incentives</td> <td id="xdx_981_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate">50,333</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_z0hvRPt0nCV4" style="text-align: right" title="Adjustment to reflect the effective rate"> 273,040</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--TaxIncentivesMember_z7cmH0EdXlbk" style="text-align: right" title="Adjustment to reflect the effective rate">64,818</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Interest on equity</td> <td id="xdx_98C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_pn3n3" style="text-align: right" title="Adjustment to reflect the effective rate"> 290,968</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_zJTZPMFrW6ei" style="text-align: right" title="Adjustment to reflect the effective rate"> 185,325</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--InterestOnEquityMember_zv5Ha6VSbHgg" style="text-align: right" title="Adjustment to reflect the effective rate">17,177</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Recognition/(reversal) of tax credits</td> <td id="xdx_98B_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zWucRPWQYZKl" style="text-align: right" title="Adjustment to reflect the effective rate"> (562,014)</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zubJ9eswcUHj" style="text-align: right" title="Adjustment to reflect the effective rate"> 1,027,252</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--RecognitionOfTaxCreditsMember_zc6wMWNVoY0a" style="text-align: right" title="Adjustment to reflect the effective rate"> 1,540,087</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Other permanent exclusions (additions) (i)</td> <td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20220101__20221231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_zk7gXjoXEqE1" style="text-align: right" title="Adjustment to reflect the effective rate">43,228</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20210101__20211231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_z04syQA3H3Me" style="text-align: right" title="Adjustment to reflect the effective rate"> 258,346</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_pn3n3_c20200101__20201231__custom--IncomeTaxAndSocialContributionAxis__custom--OtherPermanentDeductionsAdditionsMember_fKGkp_zv4e1ykN7L9a" style="text-align: right" title="Adjustment to reflect the effective rate"> (7,619)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Income tax and social contribution in net income for the year</td> <td id="xdx_983_ecustom--IncomeTaxExpenseContinuingOperations1_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"> (1,958,739)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--IncomeTaxExpenseContinuingOperations1_pn3n3_c20210101__20211231_z2TJgjxAX5u" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"> (5,000,157)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--IncomeTaxExpenseContinuingOperations1_pn3n3_c20200101__20201231_zT8uASfMnFBa" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Income tax and social contribution"> (625,508)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Effective tax rate</td> <td style="font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20220101__20221231_zXpbHetQAeT4" title="Tax rate effect of tax losses">47</span>%</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_908_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20210101__20211231_zHcH373UdTEl" title="Tax rate effect of tax losses">27</span>%</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--TaxRateEffectOfTaxLosses_pid_dp_c20200101__20201231_z3AJgl4td99" title="Tax rate effect of tax losses">13</span>%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0A_zP50QeVxHYD3" style="width: 15pt; text-align: right">(i)</td><td style="width: 5pt"/><td id="xdx_F1F_z1gZLEaZYIb3" style="text-align: justify">In 2021 the Company recognized a credit for the unconstitutionality of the levy of IRPJ and CSLL on amounts referring to the SELIC rate received due to the repetition of undue tax payment.</td> </tr></table> <p id="xdx_8A8_zahaj47atyae" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>18.b)</b></td><td style="text-align: justify"><b>Deferred income tax and social contribution:</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Deferred income tax and social contribution balances are as follows:</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfDeferredIncomeTaxAndSocialContributionTableTextBlock_pn3n3_zWTCW7yHyn5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 2)"> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left"><span id="xdx_8BF_zhPHY8CX1sYl" style="display: none">Schedule of deferred income tax and social contribution</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 55%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 14%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 14%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 14%">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left">Deferred</td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="border-top: black 0.5pt solid; vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Income tax losses</td> <td style="text-align: left"> </td> <td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_z4CUrmELO4U" style="text-align: right" title="Total deferred">2,679,028</td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_zVhr6P3yqSSf" style="text-align: right" title="Total deferred">1,537,623</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredIncomeTaxLossesMember_zMFwfcCrgNla" style="text-align: right" title="Total deferred">1,848,999</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Social contribution tax losses</td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zhaSopiMGUP5" style="text-align: right" title="Total deferred">894,183</td> <td style="text-align: left"> </td> <td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zVKh6HbWohi4" style="text-align: right" title="Total deferred">583,845</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--DeferredSocialContributionTaxLossesMember_zh7DThwKDrG9" style="text-align: right" title="Total deferred">688,208</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Temporary differences</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zgeWfE2CW06b" style="font-weight: bold; text-align: right" title="Total deferred">1,305,557</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zqS9oBtUc4Hi" style="font-weight: bold; text-align: right" title="Total deferred">2,447,543</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--TemporaryDifferencesMember_zqWSjT3Jp7V2" style="font-weight: bold; text-align: right" title="Total deferred">718,903</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Tax, social security, labor, civil and environmental provisions</td> <td style="text-align: left"> </td> <td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_zJTtF8sYorc7" style="text-align: right" title="Total deferred">584,834</td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_z8X6JJX1rCni" style="text-align: right" title="Total deferred">265,328</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--TaxSocialSecurityLaborCivilAndEnvironmentalRisksMember_z0PthPwQcHhi" style="text-align: right" title="Total deferred">279,149</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Estimated losses on assets</td> <td style="text-align: left"> </td> <td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_zYZUJqlSDpp5" style="text-align: right" title="Total deferred">369,826</td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_z3fhAcZTwZeh" style="text-align: right" title="Total deferred">283,266</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--EstimatedLossesOnAssetsMember_ziKtPLn8ZUH6" style="text-align: right" title="Total deferred">161,016</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Gains/(Losses) on financial assets</td> <td style="text-align: left"> </td> <td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_z449OWZgdJHd" style="text-align: right" title="Total deferred">468,813</td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_z5GFvHRuy0l6" style="text-align: right" title="Total deferred">6,484</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--GainsLossesOnFinancialAssetsMember_zeo9AVGiCaI4" style="text-align: right" title="Total deferred">5,027</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Actuarial Liabilities (Pension and Health Plan)</td> <td style="text-align: left"> </td> <td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_zZuvugbelvJ5" style="text-align: right" title="Total deferred">226,875</td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_z06XCkDUgyLk" style="text-align: right" title="Total deferred">210,009</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--ActuarialLiabilityPensionAndHealthcarePlanMember_zrQin0HkYuyb" style="text-align: right" title="Total deferred">262,457</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Provision for consumption and services</td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_z50OyzhR8uca" style="text-align: right" title="Total deferred">205,880</td> <td style="text-align: left"> </td> <td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_z6aVk7EGUCWl" style="text-align: right" title="Total deferred">163,620</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--ProvisionForConsumptionAndServicesMember_zhbEViOFbk2i" style="text-align: right" title="Total deferred">154,452</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Cash Flow Hedge Accounting and Unrealized Exchange Variations</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zbcNc6oUpB66" style="vertical-align: middle; text-align: right" title="Total deferred">1,459,012</td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zrbUDVYGjZ5" style="vertical-align: middle; text-align: right" title="Total deferred">2,985,859</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--CashFlowHedgeAccountingMember_zkBDBjtFxi44" style="vertical-align: middle; text-align: right" title="Total deferred">4,487,710</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">(Gain) on loss of control of Transnordestina</td> <td style="text-align: left"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zLSWSwGnuW9e" style="text-align: right" title="Total deferred"> (224,096)</td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zfG3vceQ4IE5" style="text-align: right" title="Total deferred">(92,180)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--GainLossOfControlInTransnordestinaMember_zUtMvI2QvWPl" style="text-align: right" title="Total deferred">(92,180)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Fair Value SWT/CBL Acquisition</td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_z2Qu4MSG8mHi" style="text-align: right" title="Total deferred"> (149,489)</td> <td style="text-align: left"> </td> <td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_zEobAQJfLoY5" style="text-align: right" title="Total deferred"> (178,160)</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--FairValueSWTCBLAcquisitionMember_zR49Iv3drhT7" style="text-align: right" title="Total deferred"> (212,015)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Business combination</td> <td style="text-align: left"> </td> <td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_zF1OQF7rgoH5" style="text-align: right" title="Total deferred"> (1,632,370)</td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_z8zHeSO5U7lf" style="text-align: right" title="Total deferred"> (1,338,674)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--BusinessCombinationMember_zLFFPxD2i4uj" style="text-align: right" title="Total deferred"> (1,015,049)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 30px; text-align: left">Others</td> <td style="text-align: left"> </td> <td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_z6VjIA2Odvgj" style="text-align: right" title="Total deferred"> (3,728)</td> <td style="text-align: left"> </td> <td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_zH2sYoLORtv4" style="text-align: right" title="Total deferred">141,991</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_c20201231__custom--DeferredTaxAssetLiabilityAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Total deferred">(53,685)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Total</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zXizfLeunOqa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred">4,878,768</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_ztwIW6gdvze4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred">4,569,011</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231_zj6EmQcnM8bh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred">3,256,110</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Total Deferred Assets</td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--DeferredTaxAssets1_iI_pn3n3_c20221231_zcnxhYFO2AM" style="text-align: right" title="Total deferred assets">5,095,718</td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--DeferredTaxAssets1_iI_pn3n3_c20211231_zN1B1evxiD02" style="text-align: right" title="Total deferred assets">5,072,092</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--DeferredTaxAssets1_iI_pn3n3_c20201231_zR7AmLNcgw93" style="text-align: right" title="Total deferred assets">3,874,946</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Total Deferred Liabilities</td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20221231_zajdYK6NCWu4" style="text-align: right" title="Total Deferred Liabilities"> (216,950)</td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20211231_zF92T40882b5" style="text-align: right" title="Total Deferred Liabilities"> (503,081)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--DeferredTaxLiabilities1_iI_pn3n3_c20201231_zWK9nkZi1qSi" style="text-align: right" title="Total Deferred Liabilities"> (618,836)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Total Deferred</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zyqkF7K8sOAd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred">4,878,768</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zd2GhqGL1r2b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred">4,569,011</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20201231_zFJzWyQXtoZ7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total deferred">3,256,110</td></tr> </table> <p id="xdx_8A8_zUnOXjKtkJZ5" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company has in its corporate structure subsidiaries abroad, whose income is taxed by the income tax in the respective countries where they were constituted at rates lower than those in force in Brazil. In the period between 2018 and 2022, these subsidiaries generated income in the amount of R$<span id="xdx_90D_ecustom--ProfitGeneratedByForeignSubsidiaries_pn3n3_c20220101__20221231_z9W3TJx5q7ph" title="Profit generated by foreign subsidiaries">471,514</span>. If the Brazilian tax authorities understand that this income is subject to additional taxation in Brazil for income tax and social contribution, these, if due, would reach approximately R$<span id="xdx_90F_ecustom--IncomeTaxAndSocialContribution_pn3n3_c20220101__20221231_zEBKYjUx9sJ6" title="Income tax and social contribution">160,315</span>. The Company, based on the position of its legal advisors, assessed only the likelihood of loss as possible in the event of possible tax questioning and, therefore, no provision was recognized in the financial statements.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In addition, management evaluated the precepts of IFRIC 23 - “Uncertainty Over Income Tax Treatments” and recognized in 2021 the credit for the unconstitutionality of the levy of the IRPJ and CSLL on the amounts of default interest referring to the SELIC rate received due to the repetition of tax undue payment.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A sensitivity analysis of consumption of tax credits was carried out considering a variation in macroeconomic assumptions, operating performance, and liquidity events. Thus, considering the results of the study carried out, which indicates that it is probable the existence of taxable income to use the balance of deferred income tax and social contribution.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The estimate of recovery of the deferred tax assets of IRPJ and CSLL are presented net when they refer to a single jurisdiction, as shown in the table below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfEstimatedRecoveryOfDeferredTaxAssetsTableTextBlock_pn3n3_zAeURWJNvYUh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 3)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8BA_zO8flbhh4PTb" style="display: none; font-size: 10pt"><span id="xdx_8B6_zEqd5gm8T5d5" style="display: none">Schedule of estimated recovery of deferred tax assets</span></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="text-align: left"> </td> <td style="text-align: center; background-color: white"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left; width: 73%"> </td> <td style="font-weight: bold; text-align: center; background-color: white; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 26%">Consolidated</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">2023</td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearMember_zC6AIL0g2Ouh" style="text-align: right" title="Deferred Asset">825,267</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">2024</td> <td> </td> <td id="xdx_981_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourYearMember_z5YHZceukWx9" style="text-align: right; background-color: white" title="Deferred Asset">704,944</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">2025</td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFiveYearMember_zIy0bkbJRCNl" style="text-align: right" title="Deferred Asset">601,980</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">2026</td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSixYearMember_zPPA5MgQVSGa" style="text-align: right; background-color: white" title="Deferred Asset">722,660</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">2027 e demais</td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--DeferredTaxAssets2_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__custom--LaterThanSevenYearMember_zhZwvpfVQDMc" style="text-align: right" title="Deferred Asset">3,203,872</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Deferred asset</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_984_ecustom--DeferredTaxAssets2_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deferred Asset">6,058,723</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Deferred liabilities - Parent Company</td> <td style="border-top-color: Black; border-top-width: 0.5pt"> </td> <td id="xdx_986_ecustom--DeferredLiabilitiesParentCompany_c20221231_pn3n3" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Deferred liabilities - Parent Company"> (963,005)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Net deferred asset</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_980_ecustom--GrossDeferredTaxAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Net Deferred Asset">5,095,718</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Deferred liabilities - subsidiaries</td> <td style="font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--DeferredLiabilitiesSubsidiaries_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Deferred liabilities - Subsidiaries"> (216,950)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Net deferred asset</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold"> </td> <td id="xdx_987_eifrs-full--NetDeferredTaxAssets_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net Deferred Asset">4,878,768</td></tr> </table> <p id="xdx_8A3_zdW99eoaZ9d9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>18.c)</b></td><td style="text-align: justify"><b>Changes in deferred income tax and social contribution</b></td></tr></table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The changes in deferred taxes is shown below:</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfChangesInDeferredIncomeTaxAndSocialContributionTableTextBlock_pn3n3_zLAnLMDmBJAl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 4)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zM0yAr7WZE8" style="display: none"><span id="xdx_8B6_zOVYmwZghqX1" style="display: none">Schedule of changes in deferred income tax and social contribution</span></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 71%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 28%">Consolidated</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2019</td> <td style="font-weight: bold"> </td> <td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20200101__20201231_zpsWYWZKyz68" style="font-weight: bold; text-align: right" title="Deferred taxes, beginning">1,883,765</td></tr> <tr style="vertical-align: bottom"> <td>Recognized in the result</td> <td> </td> <td id="xdx_980_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20200101__20201231_zeIzg2b9UwW" style="text-align: right" title="Deferred tax recognized in the result">1,426,696</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Recognized in other comprehensive income</td> <td> </td> <td id="xdx_98B_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20200101__20201231_zXfRqXIreQz6" style="text-align: right" title="Deferred tax recognized in other comprehensive income">(59,380)</td></tr> <tr style="vertical-align: bottom"> <td>Acquisition of companies</td> <td> </td> <td id="xdx_98C_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20200101__20201231_zsJFehVM0Bn7" style="border-bottom: black 0.5pt solid; text-align: right" title="Deferred tax acquisition of companies">5,029</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2020</td> <td style="font-weight: bold"> </td> <td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20210101__20211231_z3NG8tuuBXVk" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: black; border-top-width: 0.5pt" title="Deferred taxes, beginning">3,256,110</td></tr> <tr style="vertical-align: bottom"> <td>Recognized in the result</td> <td> </td> <td id="xdx_986_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20210101__20211231_zFFrzJj0AoJl" style="text-align: right" title="Deferred tax recognized in the result"> (759,355)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Recognized in other comprehensive income</td> <td> </td> <td id="xdx_983_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20210101__20211231_zGry8kOxSg7d" style="text-align: right" title="Deferred tax recognized in other comprehensive income">2,073,437</td></tr> <tr style="vertical-align: bottom"> <td>Acquisition of companies</td> <td> </td> <td id="xdx_984_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20210101__20211231_zkMtZrATJ5p1" style="border-bottom: black 0.5pt solid; text-align: right" title="Deferred tax acquisition of companies"> (1,181)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2021</td> <td style="font-weight: bold"> </td> <td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_c20220101__20221231_zvIOw5TdMqd5" style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: black; border-top-width: 0.5pt" title="Deferred taxes, beginning">4,569,011</td></tr> <tr style="vertical-align: bottom"> <td>Recognized in the result</td> <td> </td> <td id="xdx_98F_ecustom--DeferredTaxRecognizedInResult_pn3n3_c20220101__20221231_zJ5OOeizuuG2" style="text-align: right" title="Deferred tax recognized in the result"> (420,773)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Recognized in other comprehensive income</td> <td> </td> <td id="xdx_987_ecustom--DeferredTaxRecognizedInOtherComprehensiveIncome_pn3n3_c20220101__20221231_zr9uF5xjCTca" style="text-align: right" title="Deferred tax recognized in other comprehensive income"> (322,876)</td></tr> <tr style="vertical-align: bottom"> <td>Acquisition of companies</td> <td> </td> <td id="xdx_985_ecustom--DeferredTaxAcquisitionOfCompanies_pn3n3_c20220101__20221231_zD0idRG6u7jh" style="text-align: right" title="Deferred tax acquisition of companies">1,053,406</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Balance at December 31, 2022</td> <td style="font-weight: bold"> </td> <td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_c20220101__20221231_z7Onb5vt01S6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Deferred taxes, ending">4,878,768</td></tr> </table> <p id="xdx_8AF_zNqihoBL8v7h" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>18.d)</b></td><td style="text-align: justify"><b>Income tax and social contribution recognized in equity:</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The income tax and social contribution recognized directly in equity are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_pn3n3_zCZ2sPOOSzOl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B0_zM8VvU9uOn31" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><span id="xdx_8B0_z1XuhQh24wkg" style="display: none">Schedule of income tax and social contribution recognized in shareholders' equity</span></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="color: #333333; width: 65%"> </td> <td style="color: #333333; width: 17%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="color: #333333; font-weight: bold; text-align: right; width: 17%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Income tax and social contribution</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Actuarial gains on defined benefit pension plan</td> <td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan">100,139</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan"> 104,533</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Exchange differences on translating foreign operations </td> <td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20220101__20221231_z5x9Wo6YlFy4" style="text-align: right" title="Exchange differences on translating foreign operations"> (325,350)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20210101__20211231_zS5LUT9QsxL3" style="text-align: right" title="Exchange differences on translating foreign operations"> (325,350)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Cash flow hedge accounting</td> <td id="xdx_982_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20220101__20221231_pn3n3" style="text-align: right" title="Cash flow hedge accounting">1,571,953</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20210101__20211231_pn3n3" style="text-align: right" title="Cash flow hedge accounting"> 1,959,556</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: Black"/> <td id="xdx_983_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20220101__20221231_z28MIulw45g3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total">2,693,484</td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_98A_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20210101__20211231_z3qTYKxfTbA1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 1,738,739</td></tr> </table> <p id="xdx_8AE_zwzIEhAqESB5" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Current income tax and social contribution are calculated based on the tax laws enacted by the end of the reporting period, including in the countries where the Group entities operate and generate taxable income. Management periodically assesses the positions taken in the tax calculations with respect to situations where applicable tax regulations are open to interpretations. The Group recognizes provisions where appropriate, based on the estimated payments to tax authorities. The income tax and social contribution expense comprises current and deferred taxes. Current and deferred taxes are recognized in profit or loss unless they are related to business combinations or items recognized directly in equity. </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Current tax expense is the expected payment of taxable income for the year, using the nominal rate approved or substantially approved on the balance sheet date, and any adjustment of taxes payable related to previous years. Current income tax and social contribution are posted net in liabilities whenever there are amounts payable, or in assets whenever such amounts paid in advance exceed the total amount due at the reporting date.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Deferred tax is recognized in relation to temporary differences between the tax bases of assets and liabilities and their book values in the financial statements. Deferred tax is not recognized for temporary differences arising from the initial recognition of assets and liabilities in a transaction that is not a business combination, that does not affect nor accounting profit nor tax profit or loss, differences related to investments in subsidiaries and controlled entities when it is probable that they will not revert in a foreseeable future and from the initial recognition of goodwill, in accordance with IAS 12 - Income Taxes. The amount of the deferred tax determined is based on the expectation of realization or settlement of the temporary difference and uses the nominal rate approved or substantially approved.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Deferred income tax assets and liabilities are presented net in the balance sheet whenever there is a legal right and the intention to offset them upon the calculation of current taxes, usually related to the same legal entity and the same taxation authority.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Deferred income tax and social contribution assets are recognized on recoverable balances of tax loss and negative basis of CSLL, tax credits and deductible temporary differences. Such assets are reviewed at each year-end date and will be reduced to the extent that their realization is less likely to occur.</p> | |
| CY2022 | ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
-1537966000 | brl |
| CY2021 | ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
-4240802000 | brl |
| CY2020 | ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
-2052204000 | brl |
| CY2022 | ifrs-full |
Deferred Tax Expense Income
DeferredTaxExpenseIncome
|
-420773000 | brl |
| CY2021 | ifrs-full |
Deferred Tax Expense Income
DeferredTaxExpenseIncome
|
-759355000 | brl |
| CY2020 | ifrs-full |
Deferred Tax Expense Income
DeferredTaxExpenseIncome
|
1426696000 | brl |
| CY2022 | sid |
Total Income Tax Expense Continuing Operations
TotalIncomeTaxExpenseContinuingOperations
|
-1958739000 | brl |
| CY2021 | sid |
Total Income Tax Expense Continuing Operations
TotalIncomeTaxExpenseContinuingOperations
|
-5000157000 | brl |
| CY2020 | sid |
Total Income Tax Expense Continuing Operations
TotalIncomeTaxExpenseContinuingOperations
|
-625508000 | brl |
| CY2022 | ifrs-full |
Accounting Profit
AccountingProfit
|
4126437000 | brl |
| CY2021 | ifrs-full |
Accounting Profit
AccountingProfit
|
18595778000 | brl |
| CY2020 | ifrs-full |
Accounting Profit
AccountingProfit
|
4918126000 | brl |
| CY2022 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.34 | pure |
| CY2021 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.34 | pure |
| CY2020 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.34 | pure |
| CY2022 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-1402989000 | brl |
| CY2021 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-6322565000 | brl |
| CY2020 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-1672163000 | brl |
| CY2022 | sid |
Income Tax Expense Continuing Operations1
IncomeTaxExpenseContinuingOperations1
|
-1958739000 | brl |
| CY2021 | sid |
Income Tax Expense Continuing Operations1
IncomeTaxExpenseContinuingOperations1
|
-5000157000 | brl |
| CY2020 | sid |
Income Tax Expense Continuing Operations1
IncomeTaxExpenseContinuingOperations1
|
-625508000 | brl |
| CY2022 | ifrs-full |
Tax Rate Effect Of Tax Losses
TaxRateEffectOfTaxLosses
|
0.47 | pure |
| CY2021 | ifrs-full |
Tax Rate Effect Of Tax Losses
TaxRateEffectOfTaxLosses
|
0.27 | pure |
| CY2020 | ifrs-full |
Tax Rate Effect Of Tax Losses
TaxRateEffectOfTaxLosses
|
0.13 | pure |
| CY2022Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
4878768000 | brl |
| CY2021Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
4569011000 | brl |
| CY2020Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
3256110000 | brl |
| CY2022Q4 | sid |
Deferred Tax Assets1
DeferredTaxAssets1
|
5095718000 | brl |
| CY2021Q4 | sid |
Deferred Tax Assets1
DeferredTaxAssets1
|
5072092000 | brl |
| CY2020Q4 | sid |
Deferred Tax Assets1
DeferredTaxAssets1
|
3874946000 | brl |
| CY2022Q4 | sid |
Deferred Tax Liabilities1
DeferredTaxLiabilities1
|
-216950000 | brl |
| CY2021Q4 | sid |
Deferred Tax Liabilities1
DeferredTaxLiabilities1
|
-503081000 | brl |
| CY2020Q4 | sid |
Deferred Tax Liabilities1
DeferredTaxLiabilities1
|
-618836000 | brl |
| CY2022Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
4878768000 | brl |
| CY2021Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
4569011000 | brl |
| CY2020Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
3256110000 | brl |
| CY2022 | sid |
Profit Generated By Foreign Subsidiaries
ProfitGeneratedByForeignSubsidiaries
|
471514000 | brl |
| CY2022 | sid |
Income Tax And Social Contribution
IncomeTaxAndSocialContribution
|
160315000 | brl |
| CY2022Q4 | sid |
Deferred Tax Assets2
DeferredTaxAssets2
|
6058723000 | brl |
| CY2022Q4 | sid |
Deferred Liabilities Parent Company
DeferredLiabilitiesParentCompany
|
-963005000 | brl |
| CY2022Q4 | sid |
Gross Deferred Tax Assets
GrossDeferredTaxAssets
|
5095718000 | brl |
| CY2022Q4 | sid |
Deferred Liabilities Subsidiaries
DeferredLiabilitiesSubsidiaries
|
-216950000 | brl |
| CY2022Q4 | ifrs-full |
Net Deferred Tax Assets
NetDeferredTaxAssets
|
4878768000 | brl |
| CY2019Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
1883765000 | brl |
| CY2020 | sid |
Deferred Tax Recognized In Result
DeferredTaxRecognizedInResult
|
1426696000 | brl |
| CY2020 | sid |
Deferred Tax Recognized In Other Comprehensive Income
DeferredTaxRecognizedInOtherComprehensiveIncome
|
-59380000 | brl |
| CY2020 | sid |
Deferred Tax Acquisition Of Companies
DeferredTaxAcquisitionOfCompanies
|
5029000 | brl |
| CY2020Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
3256110000 | brl |
| CY2021 | sid |
Deferred Tax Recognized In Result
DeferredTaxRecognizedInResult
|
-759355000 | brl |
| CY2021 | sid |
Deferred Tax Recognized In Other Comprehensive Income
DeferredTaxRecognizedInOtherComprehensiveIncome
|
2073437000 | brl |
| CY2021 | sid |
Deferred Tax Acquisition Of Companies
DeferredTaxAcquisitionOfCompanies
|
-1181000 | brl |
| CY2021Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
4569011000 | brl |
| CY2022 | sid |
Deferred Tax Recognized In Result
DeferredTaxRecognizedInResult
|
-420773000 | brl |
| CY2022 | sid |
Deferred Tax Recognized In Other Comprehensive Income
DeferredTaxRecognizedInOtherComprehensiveIncome
|
-322876000 | brl |
| CY2022 | sid |
Deferred Tax Acquisition Of Companies
DeferredTaxAcquisitionOfCompanies
|
1053406000 | brl |
| CY2022Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
4878768000 | brl |
| CY2022 | sid |
Disclosure Of Inventories Income Tax And Social Contribution Recognized In Shareholders Equity Explanatory
DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfInventoriesIncomeTaxAndSocialContributionRecognizedInShareholdersEquityExplanatory_pn3n3_zCZ2sPOOSzOl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B0_zM8VvU9uOn31" style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><span id="xdx_8B0_z1XuhQh24wkg" style="display: none">Schedule of income tax and social contribution recognized in shareholders' equity</span></span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="color: #333333; width: 65%"> </td> <td style="color: #333333; width: 17%"> </td> <td style="color: #333333; width: 1%"> </td> <td style="color: #333333; font-weight: bold; text-align: right; width: 17%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Income tax and social contribution</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Actuarial gains on defined benefit pension plan</td> <td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan">100,139</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial gains on defined benefit pension plan"> 104,533</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Exchange differences on translating foreign operations </td> <td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20220101__20221231_z5x9Wo6YlFy4" style="text-align: right" title="Exchange differences on translating foreign operations"> (325,350)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset_pn3n3_c20210101__20211231_zS5LUT9QsxL3" style="text-align: right" title="Exchange differences on translating foreign operations"> (325,350)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Cash flow hedge accounting</td> <td id="xdx_982_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20220101__20221231_pn3n3" style="text-align: right" title="Cash flow hedge accounting">1,571,953</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity_c20210101__20211231_pn3n3" style="text-align: right" title="Cash flow hedge accounting"> 1,959,556</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: Black"/> <td id="xdx_983_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20220101__20221231_z28MIulw45g3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total">2,693,484</td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_98A_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pn3n3_c20210101__20211231_z3qTYKxfTbA1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> 1,738,739</td></tr> </table> | |
| CY2022 | ifrs-full |
Deferred Tax Expense Income Recognised In Profit Or Loss
DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
|
100139000 | brl |
| CY2021 | ifrs-full |
Deferred Tax Expense Income Recognised In Profit Or Loss
DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
|
104533000 | brl |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Deferred Tax Liability Asset
IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
|
-325350000 | brl |
| CY2021 | ifrs-full |
Increase Decrease Through Net Exchange Differences Deferred Tax Liability Asset
IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
|
-325350000 | brl |
| CY2022 | sid |
Income Tax Relating To Hedges Of Investments In Equity Instruments Charged Or Credited Directly To Equity
IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity
|
1571953000 | brl |
| CY2021 | sid |
Income Tax Relating To Hedges Of Investments In Equity Instruments Charged Or Credited Directly To Equity
IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsChargedOrCreditedDirectlyToEquity
|
1959556000 | brl |
| CY2022 | ifrs-full |
Current And Deferred Tax Relating To Items Charged Or Credited Directly To Equity
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
2693484000 | brl |
| CY2021 | ifrs-full |
Current And Deferred Tax Relating To Items Charged Or Credited Directly To Equity
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
1738739000 | brl |
| CY2022 | sid |
Disclosure Of Taxes In Installments Explanatory
DisclosureOfTaxesInInstallmentsExplanatory
|
<p id="xdx_80C_ecustom--DisclosureOfTaxesInInstallmentsExplanatory_z1tenjyXtLOf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 1.45pt 0 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>19.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_823_zyjrY3Bbwqid">TAXES IN INSTALLMENTS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The position of REFIS debts and other installments, recorded in taxes in installments in current and non-current liabilities, as shown in note 17, are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_885_ecustom--SummaryOfTaxesInInstallmentsTableTextBlock_pn3n3_zhg4eNuGpnM1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - TAXES IN INSTALLMENTS (Details)"> <tr style="vertical-align: middle"> <td><span id="xdx_8BE_zfRpeW2qGQIa" style="display: none">Schedule of taxes in installments</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="width: 57%"> </td> <td style="width: 21%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 21%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Federal REFIS Law 11.941/09</td> <td id="xdx_980_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw1Member_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments">17,585</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw1Member_zvbCi2Wd5yXl" style="text-align: right" title="Unclassified consolidates taxes in installments">18,499</td></tr> <tr style="vertical-align: middle"> <td>Federal REFIS Law 12.865/13</td> <td id="xdx_981_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw2Member_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments">39,522</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--FederalRefisLaw2Member_zo1LMdZ6nIW2" style="text-align: right" title="Unclassified consolidates taxes in installments">43,352</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Other taxes in installments</td> <td id="xdx_986_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherTaxesInInstallmentsMember_pn3n3" style="text-align: right" title="Unclassified consolidates taxes in installments">407,720</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--OtherTaxesInInstallmentsMember_zjzfU2fmiT6j" style="text-align: right" title="Unclassified consolidates taxes in installments">142,568</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td id="xdx_989_ecustom--UnclassifiedConsolidatesTaxesInInstallments_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Unclassified consolidates taxes in installments">464,827</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--UnclassifiedConsolidatesTaxesInInstallments_iI_pn3n3_c20211231_zHCOaMsiWR54" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Unclassified consolidates taxes in installments">204,419</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Classified:</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Current</td> <td id="xdx_982_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_c20221231_pn3n3" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, current"> 280,721</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent_iI_pn3n3_c20211231_zkcTU17HUtIk" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, current">51,999</td></tr> <tr style="vertical-align: middle"> <td>Non-current</td> <td id="xdx_98E_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_c20221231_pn3n3" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, noncurrent"> 184,106</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent_iI_pn3n3_c20211231_zybISEIs7oWk" style="text-align: right" title="Federal REFIS debts and other tax installment payment plans, noncurrent"> 152,420</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 464,827</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 204,419</td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Refers to the balance arising from the adhesion to the REFIS related to the refinancing programs of Law 11,941/09, Law 12,865/13 and the installment that allows the taxpayer to pay the debts registered in overdue debt of the Federal Government with benefits, reduced down payment and extended payment term. The installments are paid in monthly installments, with interest at the SELIC rate.</p> | |
| CY2022Q4 | sid |
Unclassified Consolidates Taxes In Installments
UnclassifiedConsolidatesTaxesInInstallments
|
464827000 | brl |
| CY2021Q4 | sid |
Unclassified Consolidates Taxes In Installments
UnclassifiedConsolidatesTaxesInInstallments
|
204419000 | brl |
| CY2022Q4 | sid |
Federal Refis And Other Tax Installment Payment Plans Current
FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent
|
280721000 | brl |
| CY2021Q4 | sid |
Federal Refis And Other Tax Installment Payment Plans Current
FederalRefisAndOtherTaxInstallmentPaymentPlansCurrent
|
51999000 | brl |
| CY2022Q4 | sid |
Federal Refis And Other Tax Installment Payment Plans Noncurrent
FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent
|
184106000 | brl |
| CY2021Q4 | sid |
Federal Refis And Other Tax Installment Payment Plans Noncurrent
FederalRefisAndOtherTaxInstallmentPaymentPlansNoncurrent
|
152420000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Other Provisions Contingent Liabilities And Contingent Assets Explanatory
DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory_zMJ4eoQe8lGi" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>20.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_824_zOZA65zJCDp5">PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Claims of different nature are being challenged at the appropriate courts. Details of the accrued amounts and related judicial deposits are as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfAccruedAmountsAndJudicialDepositsTableTextBlock_pn3n3_z7I8j9UzAtwh" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B2_zwNh0R7t3Szc" style="display: none">Schedule of accrued amounts and judicial deposits</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="width: 36%"> </td> <td style="width: 1%"> </td> <td style="width: 15%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 15%"> </td> <td style="width: 1%"> </td> <td style="width: 15%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 15%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; background-color: white"> </td> <td style="font-weight: bold; background-color: white"> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Accrued liabilities</td> <td style="border-top: Black 0.5pt solid; font-weight: bold"> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Judicial deposits</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; background-color: white"> </td> <td style="font-weight: bold; background-color: white"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right; background-color: white"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right; background-color: white"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Tax</td> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_98B_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Accrued liabilities">219,196</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zhvRfYS1971i" style="text-align: right" title="Accrued liabilities">111,572</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Judicial deposits">184,687</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zKGugY1mRWLc" style="text-align: right" title="Judicial deposits">78,260</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Social security</td> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_989_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Accrued liabilities">1,567</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zUV3dMoaf5If" style="text-align: right" title="Accrued liabilities">1,270</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Labor</td> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_98B_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Accrued liabilities">375,416</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zlYqHvDSCDI7" style="text-align: right" title="Accrued liabilities">304,744</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Judicial deposits">297,507</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zE4Jp3hecrAk" style="text-align: right" title="Judicial deposits">218,200</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Civil</td> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_985_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Accrued liabilities">851,305</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zFdOWM7rxGBh" style="text-align: right" title="Accrued liabilities">139,824</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Judicial deposits">25,502</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z4Sy2Mr9bVCb" style="text-align: right" title="Judicial deposits">17,869</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Environmental</td> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_983_eifrs-full--Accruals_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Accrued liabilities">37,341</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Accruals_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_zxypPFQGpSj8" style="text-align: right" title="Accrued liabilities">16,942</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Judicial deposits">2,859</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_zcL5irvMoiGd" style="text-align: right" title="Judicial deposits">2,739</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Deposit of a guarantee</td> <td style="padding-left: 15px; text-align: left"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--DepositsFromBanks_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DepositOfAGuaranteeMember_pn3n3" style="border-bottom: Black 0.5pt solid; text-align: right" title="Judicial deposits">23,109</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--DepositOfAGuaranteeMember_zWelVTCkTwBb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Judicial deposits">22,737</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left"> </td> <td style="padding-left: 15px; text-align: left"> </td> <td id="xdx_982_eifrs-full--Accruals_c20221231_pn3n3" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities">1,484,825</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Accruals_iI_pn3n3_c20211231_zrhqnqJc9Um5" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities">574,352</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20221231_zMjwnJ4aDlAh" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Judicial deposits">533,664</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231_zWMqlec2Aja9" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Judicial deposits">339,805</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Classified:</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Current</td> <td style="font-weight: bold"> </td> <td id="xdx_98C_ecustom--AccruedLiabilitieCurrent_c20221231_pn3n3" style="text-align: right" title="Accrued liabilities current">73,089</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--AccruedLiabilitieCurrent_iI_pn3n3_c20211231_zkqlHSRS6Wb3" style="text-align: right" title="Accrued liabilities current">66,047</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: middle">Non-current</td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_981_ecustom--AccruedLiabilitiesNonCurrent_c20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Accrued liabilities non current">1,411,736</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_986_ecustom--AccruedLiabilitiesNonCurrent_iI_pn3n3_c20211231_zI6KQ6xmmff8" style="vertical-align: middle; text-align: right" title="Accrued liabilities non current">508,305</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--JudicialDepositsNonCurrent_c20221231_pn3n3" style="vertical-align: middle; text-align: right" title="Judicial deposits non current">533,664</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_987_ecustom--JudicialDepositsNonCurrent_iI_pn3n3_c20211231_zLINjobCNsD8" style="vertical-align: middle; text-align: right" title="Judicial deposits non current">339,805</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td id="xdx_989_eifrs-full--Accruals_iI_pn3n3_c20221231_z1YJIbTDY2m1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Accrued liabilities">1,484,825</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Accruals_iI_pn3n3_c20211231_zaX9EGvNDwx5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Accrued liabilities">574,352</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_eifrs-full--DepositsFromBanks_iI_pn3n3_c20221231_z4UAh4ODNEla" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Judicial deposits">533,664</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_980_eifrs-full--DepositsFromBanks_iI_pn3n3_c20211231_zQG1QRQYO2Je" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Judicial deposits">339,805</td></tr> </table> <p id="xdx_8A4_zObeDVHIxP89" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">There has been an increase in probable contingencies due to the incorporation of the assets of the companies acquired in 2022. The balances refer to BRL <span id="xdx_90B_ecustom--SharesAcquired_pip0_c20220101__20221231__srt--CounterpartyNameAxis__custom--CSNCimentosBrasilSAMember_z0oNahh5Vroe" title="Shares acquired">511,948</span> from CSN Cimentos Brasil S.A. (formerly LafargeHolcim), BRL <span id="xdx_90E_ecustom--SharesAcquired_pip0_c20220101__20221231__srt--CounterpartyNameAxis__custom--CompanhiaEstadualdeGeracaodeEnergiaEletricaMember_z1QFKDI8f0F1" title="Shares acquired">321,028</span> from Companhia Estadual de Geração de Energia Elétrica (CEEE-G), and BRL 598 from Metalgráfica Iguaçú S.A.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The changes in tax, social security, labor, civil and environmental provisions in the year ended December 31, 2022 can be summarized as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInProvisionForTaxSocialSecurityLaborCivilAndEnvironmentalRisksTableTextBlock_pn3n3_zXV3KsKklFdk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)"> <tr style="vertical-align: middle"> <td style="text-align: left"><span id="xdx_8BE_zBWm0ih2um6e" style="display: none">Schedule of changes in the provision for tax, social security, labor, civil and environmental risks</span></td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 15%"> </td> <td style="width: 1%"> </td> <td style="width: 13%"> </td> <td style="width: 1%"> </td> <td style="width: 11%"> </td> <td style="width: 1%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td> <td style="width: 13%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 12%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: center"> </td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; text-align: right"><b>Current + Non-current</b></td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Nature</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Additions</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Accrued charges</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Consolidation of companies</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Net utilization of reversal</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Tax</td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zqHzyUOR4jFl" style="text-align: right" title="Accrued liabilities, beginning">111,572</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Additions">74,097</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Accrued charges"> 10,595</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zwIDh5V9m2Q7" style="text-align: right" title="Consolidation of companies"> 30,035</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_pn3n3" style="text-align: right" title="Net utilization of reversal">(7,103)</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TaxMember_zXEIk2b62Gq9" style="text-align: right" title="Accrued liabilities, ending"> 219,196</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Social security</td> <td style="text-align: left"> </td> <td id="xdx_982_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zhySrFEzZ3Fh" style="text-align: right" title="Accrued liabilities, beginning">1,270</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Additions"> 1,093</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Accrued charges">19</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_pn3n3" style="text-align: right" title="Net utilization of reversal">(815)</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--SocialSecurityMember_zZt7oFDttm8" style="text-align: right" title="Accrued liabilities, ending"> 1,567</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Labor</td> <td style="text-align: left"> </td> <td id="xdx_98F_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zE8kuZg2Reta" style="text-align: right" title="Accrued liabilities, ending">304,744</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Additions">36,203</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Accrued charges"> 36,852</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_z177snzh2Ylg" style="text-align: right" title="Consolidation of companies"> 89,101</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_pn3n3" style="text-align: right" title="Net utilization of reversal"> (91,484)</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--LaborMember_zAmyAgYOvctd" style="text-align: right" title="Accrued liabilities, ending"> 375,416</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Civil</td> <td style="text-align: left"> </td> <td id="xdx_982_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z6fhQ3eprFOk" style="text-align: right" title="Accrued liabilities, ending">139,824</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--AdditionsToAccruals_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_z04TYHC6keOh" style="text-align: right" title="Additions">27,668</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Accrued charges"> 21,406</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zAMacyIP9DKi" style="text-align: right" title="Consolidation of companies"> 702,720</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_pn3n3" style="text-align: right" title="Net utilization of reversal"> (40,313)</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--CivilMember_zpMpJQ2lfdMl" style="text-align: right" title="Accrued liabilities, ending"> 851,305</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Environmental</td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_z78WaMgL02t1" style="text-align: right" title="Accrued liabilities, ending"> 16,942</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--AdditionsToAccruals_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Additions">22,319</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--AccruedCharges_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Accrued charges"> 1,120</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_pn3n3" style="text-align: right" title="Net utilization of reversal">(3,040)</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalMember_z4RHzFNpcI85" style="text-align: right" title="Accrued liabilities, ending">37,341</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--Accruals_iS_pn3n3_c20220101__20221231_ziR6dqIvC721" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities, ending">574,352</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_ecustom--AdditionsToAccruals_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Additions"> 161,380</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--AccruedCharges_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued charges"> 69,992</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_ecustom--ConsolidationsOfCompanies_pn3n3_c20220101__20221231_zgMeP7gUXF6l" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Consolidation of companies"> 821,856</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--NetUtilizationOfAccrualReversal_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net utilization of reversal"> (142,755)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--Accruals_iE_pn3n3_c20220101__20221231_zHh1dIedW0mf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Accrued liabilities, ending"> 1,484,825</td></tr> </table> <p id="xdx_8AA_z5eoTPm2M5xf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The provision for tax, social security, labor, civil and environmental risks was estimated by Management and is mainly based on the legal advisors’ assessment. Only lawsuits for which the risk is classified as probable loss are provisioned. Additionally, tax liabilities from actions initiated by the Company is included in this provision and is subject to SELIC (Central Bank’s policy rate).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Tax proceedings</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The main lawsuits that are considered by the external legal advisors as probable loss, to which CSN or its subsidiaries are parties, are (i) some ISS tax assessment notices; (ii) divergences between calculated and paid ICMS; (iii) Requests for offsetting not approved due to lack of credit rights.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Labor proceedings</span> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Group appears as a defendant in labor claims. The majority of claims for actions are related to subsidiary and/or joint liability, equal pay, unhealthy and hazardous work premiums, overtime, health insurance, indemnity claims arising from alleged involvement of occupational diseases or accidents at work, intra-day break and differences in profit sharing in the years 1997 to 1999 and 2000 to 2003.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the year ended December 31, 2022, there were addition or write-off movements in labor lawsuits arising from the definite conclusion and the constant revision of the Company's accounting estimates related to the provision for contingencies that take into consideration the different nature of the claims made, as required by the Company's accounting policies.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Civil proceedings</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Among the civil lawsuits in which it is a defendant, there are mainly suits for damages. Such processes, in general, result from work accidents, occupational diseases, contractual discussions, related to the Group's industrial activities, real estate actions, health insurance.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Environmental proceedings</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The main environmental lawsuits that are considered by the external legal advisors to be probable losses, to which CSN or its subsidiaries are a party, are (i) administrative infraction notices, for alleged environmental violations; (ii) judicial annulment actions and tax foreclosures, arising from environmental fines; (iii) procedural fines for alleged non-compliance with court orders.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Among the environmental administrative/judicial proceedings in which the Company is a defendant, there are administrative procedures aimed at finding possible occurrences of environmental irregularities and regularizing environmental licenses; at the judicial level, there are actions for the enforcement of fines imposed as a result of such alleged irregularities and public civil actions with a request for regularization combined with indemnities, which consist of environmental recomposition, in most cases. Such processes, in general, result from discussions of alleged impact to the environment related to the Company's industrial activities.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Wingdings; font-size: 9pt">§</span></td><td style="text-align: justify"><span style="font-size: 9pt"><span style="text-decoration: underline">Administrative and judicial proceedings</span></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company does not make provisions for lawsuits, which Management’s expectations, based on the opinion of legal counsel, is a possible loss. The following table shows a summary of the balance of the main matters classified as possible risk compared to the balance as of December 31, 2022 and 2021.</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLegalMattersWithPossibleRiskOfLossTableTextBlock_pn3n3_zNMCWliDuPuf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2)"> <tr> <td style="vertical-align: bottom; text-align: justify"><span id="xdx_8B8_zRDEGVfKfpsd" style="display: none">Schedule of legal matters with possible risk of loss</span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; font-family: Calibri, Helvetica, Sans-Serif; text-align: justify; width: 78%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%"> </td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 10%">Consolidated</td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98B_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter1Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss">14,174,838</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter1Member_zBcoNeFxCY5i" style="text-align: right" title="Legal matters with possible risk of loss">13,015,938</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by NAMISA.</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98A_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter2Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 4,920,177</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter2Member_zWBVg9mOoev7" style="text-align: right" title="Legal matters with possible risk of loss"> 4,242,051</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Assessment Notice and Imposition of fine (AIIM) / Tax Enforcement - Income tax and Social contribution - Disallowance of interest on prepayment arising from supply contracts of iron ore and port services</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_989_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter3Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 2,388,423</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter3Member_zoV128Jwv03j" style="text-align: right" title="Legal matters with possible risk of loss"> 2,017,602</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">Assessment Notice and imposition of fine (AIIM) - Income tax and social contribution due to profits from foreign subsidiaries for years 2008, 2010, 2011, 2012, 2014, 2015 and 2016.</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter4Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 4,104,626</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter4Member_z2xnz2Wwhjb4" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 4,137,519</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Assessment Notice and Imposition of fine (AIIM) - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_988_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter5Member_fKDEp_z2KH3nfRhcPc" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 715,152</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">ICMS - SEFAZ/RJ - Electricity Credits</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter6Member_zRFc5q8XDVLi" style="text-align: right" title="Legal matters with possible risk of loss"> 950,469</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter6Member_zxKW5UNsUzGj" style="text-align: right" title="Legal matters with possible risk of loss"> 867,521</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98D_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter7Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 2,138,608</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter7Member_zzlHUuL2ag6b" style="text-align: right" title="Legal matters with possible risk of loss"> 1,660,888</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">ICMS - SEFAZ/RJ - Disallowance of the ICMS credits - Transfer of iron ore</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter8Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 666,816</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter8Member_zwMhnNVqRhL7" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 614,528</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_982_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter9Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 357,006</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter9Member_z8w6suaQNJE9" style="text-align: right" title="Legal matters with possible risk of loss"> 326,361</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98A_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter10Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 663,594</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter10Member_zs1CcYcHsta9" style="text-align: right" title="Legal matters with possible risk of loss"> 600,895</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98B_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter11Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 289,406</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter11Member_zv2YlMZGoy7h" style="text-align: right" title="Legal matters with possible risk of loss"> 266,649</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">CFEM – difference of understanding between CSN and ANM on the calculation basis </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter12Member_pn3n3" style="text-align: right" title="Legal matters with possible risk of loss"> 1,143,275</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter12Member_zuvpiA336iCi" style="text-align: right" title="Legal matters with possible risk of loss"> 1,079,951</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">ICMS - SEFAZ/RJ - Assessment Notice - questions about sales for incentive area</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_989_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter13Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,255,251</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter13Member_zJ901cqul9c" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,142,386</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">Other tax lawsuits (federal, state, and municipal) <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter14Member_fKDEp_zrOUpb0YZzfl" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 5,579,232</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter14Member_fKDEp_zNmZEjDv65X9" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 3,877,976</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Assessment Notice and imposition of fine (AIIM) - Charge of IRRF- RFB - Business Combinations of CSN Mineração held in 2015.</td> <td style="vertical-align: bottom"> </td> <td id="xdx_98F_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter15Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 986,196</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter15Member_zMyBNKIOOQ9j" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 889,179</td></tr> <tr> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products</td> <td style="vertical-align: bottom"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter16Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 623,748</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter16Member_z0ySaG3yXEYf" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 562,307</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Assessment Notice and imposition of fine (AIIM) - RFB - Disallowance of credits PIS/COFINS of inputs and freight</td> <td style="vertical-align: bottom"> </td> <td id="xdx_98D_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter17Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,238,018</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter17Member_zuv8AdvHHcf2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,116,228</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">Social security lawsuits</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_981_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter18Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 187,338</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter18Member_zPz4TdHTRUz4" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 214,323</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Action to discuss the balance of the construction contract – Tebas</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_980_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter19Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 560,638</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_983_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter19Member_zbbf4q9b4UGk" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 507,719</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">Action related to power supply payment’s charge - Light</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_988_eifrs-full--LegalProceedingsProvision_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter21Member_pn3n3" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 386,834</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter21Member_zppdSKv5mji1" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 324,371</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify">Action that discusses Negotiation of energy sales - COPEN - CEEE-G <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter22Member_fKDEp_zJT1FyCw63hj" style="text-align: right" title="Legal matters with possible risk of loss"> 193,469</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">Collection of defaulted amounts of contracts for the execution of the Presidente Médici Thermoelectric Power Plant - SACE - CEEE-G <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_989_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter23Member_zck8F913ne5c" style="text-align: right" title="Legal matters with possible risk of loss"> 192,212</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Enforcement action applied by Brazilian antitrust authorities (CADE)</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter24Member_zJElJtQBSkAh" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 109,206</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter24Member_z6flw3Prl4j2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss">98,740</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="text-align: justify">Civil Public Action - Districts / School / Nursery relocation-CdP Dam</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter25Member_zeJeBZ4TIolj" style="text-align: right" title="Legal matters with possible risk of loss">14,876</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Other civil lawsuits <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter26Member_fKDEp_z128Fju5wasb" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,168,591</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter26Member_fKDEp_z4QfURbHeNUf" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 845,043</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">Labor and social security lawsuits <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_98E_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter27Member_fKDEp_zuUvPLVKo7na" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,726,517</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter27Member_fKDEp_z22hyYoFSlAj" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 1,536,967</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Tax foreclosures – Fine – Volta Redonda IV</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; vertical-align: middle"> </td> <td id="xdx_980_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter28Member_zGwytI4Nxkfl" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 122,639</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_982_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter28Member_z6fn26uRuVWc" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 104,400</td></tr> <tr> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">ACP landfill Márcia</td> <td style="vertical-align: bottom"> </td> <td id="xdx_983_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter29Member_zSdIryipQbVi" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 306,389</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter29Member_zuVxA07vlTI2" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 306,389</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom; text-align: justify">Other environmental lawsuits <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="vertical-align: bottom"> </td> <td id="xdx_987_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter30Member_fKDEp_z6YDwOYptyWj" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 539,410</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_981_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--MainLegalMatter30Member_fKDEp_zv2quJ1PGTA1" style="vertical-align: middle; text-align: right" title="Legal matters with possible risk of loss"> 424,143</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: justify"> </td> <td style="font: bold 11pt Calibri, Helvetica, Sans-Serif"> </td> <td id="xdx_98F_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20221231_zFfEmtQ4Jlc4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Legal matters with possible risk of loss">47,688,078</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--LegalProceedingsProvision_iI_pn3n3_c20211231_zdcHqq2TJKFa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Legal matters with possible risk of loss">40,794,950</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 8pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0F_zZIr4xKBJ1gi" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F15_zxF6DgLJXk23" style="text-align: justify">After the acquisitions of CSN Cimentos Brasil (formerly LafargeHolcim (Brasil) S.A.), Companhia Estadual de Geração de Energia Elétrica (CEEE-G), Companhia Energética Chapecó and Metalgráfica Iguaçu S.A. these line items were impacted by the existing legal cases of each entity.</td> </tr></table> <p id="xdx_8AD_zYhXpqrgjXdh" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the first quarter of 2021, the Group was notified of an arbitration proceeding based on an alleged unfulfillment of iron ore supply contracts. The counterparty asks for approximately US$1 billion, and the Company has no knowledge of the basis for the estimates of the amount asked. As opposed, the Company understands to be a creditor in the contracts. Finally, the Company informs that has responded the arbitration requirements in conjunction with its legal counselors and is currently at the initial stage of its defense. The Company expects the arbitration will be concluded in 2 to 3 years. The relevance of the arbitration to the Company is related to the amount attributed to the cause and its eventual financial impact. The discussion involves arbitration disputes initiated by both parties.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has been offering judicial guarantees (Guarantee Insurance/Letter of Guarantee) in the total amount updated to December 31, 2022 of R$<span id="xdx_907_ecustom--UpdatedAmount_iI_pn3n3_c20221231_zqksbHMf1hPb" title="Updated amount">4,939,419</span> (December 31, 2021 R$<span id="xdx_907_ecustom--UpdatedAmount_iI_pn3n3_c20211231_zM2RIQd1vyh7" title="Updated amount">4,732,009</span>), as determined by the procedural legislation in force.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The assessments made by legal advisors define these administrative and judicial proceedings as a possible risk of loss and, consequently, no loss provisions have been recognized in accordance with Management's judgment and with IFRS.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Only provisions estimated as probable risk of loss are recorded, substantiated in the assessment of our legal advisors, and at amounts that will be required to settle the litigations. The obligation is updated in accordance with the evolution of the lawsuit or financial charges incurred and may be reversed if the estimated loss is no longer considered probable due to changes in circumstances or derecognized when the obligation is settled.</p> | |
| CY2022Q4 | ifrs-full |
Accruals
Accruals
|
1484825000 | brl |
| CY2021Q4 | ifrs-full |
Accruals
Accruals
|
574352000 | brl |
| CY2022Q4 | ifrs-full |
Deposits From Banks
DepositsFromBanks
|
533664000 | brl |
| CY2021Q4 | ifrs-full |
Deposits From Banks
DepositsFromBanks
|
339805000 | brl |
| CY2022Q4 | sid |
Accrued Liabilitie Current
AccruedLiabilitieCurrent
|
73089000 | brl |
| CY2021Q4 | sid |
Accrued Liabilitie Current
AccruedLiabilitieCurrent
|
66047000 | brl |
| CY2022Q4 | sid |
Accrued Liabilities Non Current
AccruedLiabilitiesNonCurrent
|
1411736000 | brl |
| CY2021Q4 | sid |
Accrued Liabilities Non Current
AccruedLiabilitiesNonCurrent
|
508305000 | brl |
| CY2022Q4 | sid |
Judicial Deposits Non Current
JudicialDepositsNonCurrent
|
533664000 | brl |
| CY2021Q4 | sid |
Judicial Deposits Non Current
JudicialDepositsNonCurrent
|
339805000 | brl |
| CY2022Q4 | ifrs-full |
Accruals
Accruals
|
1484825000 | brl |
| CY2021Q4 | ifrs-full |
Accruals
Accruals
|
574352000 | brl |
| CY2022Q4 | ifrs-full |
Deposits From Banks
DepositsFromBanks
|
533664000 | brl |
| CY2021Q4 | ifrs-full |
Deposits From Banks
DepositsFromBanks
|
339805000 | brl |
| CY2021Q4 | ifrs-full |
Accruals
Accruals
|
574352000 | brl |
| CY2022 | sid |
Additions To Accruals
AdditionsToAccruals
|
161380000 | brl |
| CY2022 | sid |
Accrued Charges
AccruedCharges
|
69992000 | brl |
| CY2022 | sid |
Consolidations Of Companies
ConsolidationsOfCompanies
|
821856000 | brl |
| CY2022 | sid |
Net Utilization Of Accrual Reversal
NetUtilizationOfAccrualReversal
|
-142755000 | brl |
| CY2022Q4 | ifrs-full |
Accruals
Accruals
|
1484825000 | brl |
| CY2022Q4 | ifrs-full |
Legal Proceedings Provision
LegalProceedingsProvision
|
47688078000 | brl |
| CY2021Q4 | ifrs-full |
Legal Proceedings Provision
LegalProceedingsProvision
|
40794950000 | brl |
| CY2022Q4 | sid |
Updated Amount
UpdatedAmount
|
4939419000 | brl |
| CY2021Q4 | sid |
Updated Amount
UpdatedAmount
|
4732009000 | brl |
| CY2022 | sid |
Disclosure Of Provision For Environmental Liabilities And Asset Retirement Obligations Explanatory
DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory
|
<p id="xdx_80D_ecustom--DisclosureOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsExplanatory_zwodOuhrWlDh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>21.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_826_zmAV7EabkFUf">PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The balance of provisions for environmental liabilities and asset retirement obligation is as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--SummaryOfProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationTableTextBlock_pn3n3_zHEMn6eVTf96" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details)"> <tr style="vertical-align: middle"> <td><span id="xdx_8BA_zFryk7Uw0bP9" style="display: none">Schedule of provisions for environmental liabilities and asset retirement obligation</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="width: 59%"> </td> <td style="width: 20%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 20%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Environmental liabilities</td> <td id="xdx_985_eifrs-full--OtherLongtermProvisions_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalLiabilitiesMember_pn3n3" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets">172,574</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--EnvironmentalLiabilitiesMember_zvCWeOJDPBpk" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets">173,647</td></tr> <tr style="vertical-align: middle"> <td>Asset retirement obligations</td> <td id="xdx_989_eifrs-full--OtherLongtermProvisions_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AssetRetirementObligationsMember_pn3n3" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets">765,083</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AssetRetirementObligationsMember_z2Ya4FZYpSe9" style="text-align: right" title="Provision for environmental liabilities and decommissioning of assets">724,950</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td id="xdx_98D_eifrs-full--OtherLongtermProvisions_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Provision for environmental liabilities and decommissioning of assets">937,657</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--OtherLongtermProvisions_iI_pn3n3_c20211231_z44BgkWbd5W6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Provision for environmental liabilities and decommissioning of assets">898,597</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company recognizes a provision for recovery costs when a loss is probable and the amounts of the related costs are reasonably determined. Generally, the provisioning period for the amount to be used for recovery coincides with the completion of a feasibility study or commitment to a formal action plan.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Expenses related to compliance with environmental regulations are charged to income or capitalized, as appropriate. Capitalization is considered appropriate when expenses refer to items that will continue to benefit the Company and that are basically relevant to the acquisition and installation of equipment for pollution control and/or prevention.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Asset retirement obligations (ARO) consist of cost estimates for decommissioning, demobilization, or restoration of areas at the end of mining activities and extraction of mineral resources. The initial measurement is recognized as a liability discounted to present value and, subsequently, carried to expenses over time. The asset decommissioning cost equivalent to the initial liability is capitalized as part of the asset's carrying amount and is depreciated over the asset's useful life.</p> | |
| CY2022Q4 | ifrs-full |
Other Longterm Provisions
OtherLongtermProvisions
|
937657000 | brl |
| CY2021Q4 | ifrs-full |
Other Longterm Provisions
OtherLongtermProvisions
|
898597000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfRelatedPartyExplanatory_z5NCwvuJIwKh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>22.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_824_zLQoK7NU76Eb">RELATED-PARTY BALANCES AND TRANSACTIONS</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>22.a)</b></td><td style="text-align: justify"><b>Transactions with holding companies</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Vicunha Aços S.A. is the Company’s controlling shareholder, with a 51.24% interest in its voting capital.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Rio Iaco Participações S.A. also controls the Company, with a 3.45% interest in CSN’s voting capital.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The corporate structure of Vicunha Aços S.A. is as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 9pt">(a)</span></td><td style="text-align: justify"><span style="font-size: 9pt">Vicunha Steel S.A. – holds a 67.93% interest in Vicunha Aços S.A.</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 9pt">(b)</span></td><td style="text-align: justify"><span style="font-size: 9pt">CFL Participações S.A. – holds a 12.82% interest in Vicunha Aços S.A. and a 40% interest in Vicunha Steel S.A.</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 9pt">(c)</span></td><td style="text-align: justify"><span style="font-size: 9pt">Rio Purus Participações S.A. – holds a 19.25% interest in Vicunha Aços S.A. and a 60% interest in Vicunha Steel S.A.</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Liabilities</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At a meeting held on December 23, 2022, the Board of Directors approved the payment of interest on equity, considering the rate of <span id="xdx_909_eifrs-full--BorrowingsInterestRate_iI_pip0_dp_c20221223_zRJdlDVANPl9" title="Interest rate">15</span>%. The amount to be paid, net of income tax, will be R$ <span id="xdx_90D_ecustom--PricePerShare_pip0_c20221201__20221223_zjrWwVZuFBI9" title="Price per share">0.44868615934</span> per share. R$<span id="xdx_90B_ecustom--PaymentOfInterestOnEquity_pn3n3_c20221201__20221223__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_zJnEIqtn4JEe" title="Payment of interest on equity">304,892</span> will be paid to Vicunha Aços S.A. and R$<span id="xdx_907_ecustom--PaymentOfInterestOnEquity_pn3n3_c20221201__20221223__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_zDG6Ho5b9Mug" title="Payment of interest on equity">20,508</span> will be paid to Rio Iaco Participações S.A., net of income tax, until May 31, 2023.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>22.b)</b></td><td style="text-align: justify"><b>Transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionAssetsAndLiabilitiesTableTextBlock_pn3n3_zE197WnDsHD4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; font-weight: bold; text-align: left"><span id="xdx_8B4_zHplgKfVvJXl" style="display: none">Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties</span></td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="text-align: center"> </td> <td colspan="15" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">Consolidated</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="text-align: center"> </td> <td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold"> </td> <td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: center; width: 27%"> </td> <td style="font-weight: bold; text-align: center; width: 3%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Subsidiaries and associates</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%">Joint-ventures and Joint Operation</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Other related parties</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Total</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Subsidiaries and associates</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Joint-ventures and Joint Operation</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Other related parties</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%">Total</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Assets</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> Current Assets </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Investments</td> <td style="text-align: center"><sup>(1)</sup></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_z5lZOAABEDml" style="text-align: right" title="Current"> 1,768,915</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zaexIs9OUaA6" style="text-align: right" title="Current"> 1,768,915</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_zCGj9arHXlK5" style="text-align: right" title="Current"> 2,579,990</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zUlKpLPaEpG1" style="text-align: right" title="Current"> 2,579,990</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Trade receivables (note 6)</td> <td style="text-align: center"><sup>(2)</sup></td> <td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zVDRe8KGWwXk" style="text-align: right" title="Current"> 48,236</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zfAsVRe4OxUl" style="text-align: right" title="Current"> 1,182</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_ziGQ6DCUpAF1" style="text-align: right" title="Current"> 59,716</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDIp_zTFGjb2ui6Hk" style="text-align: right" title="Current">109,134</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zJ4OmyCunKK" style="text-align: right" title="Current"> 8,159</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_ztBYmG0cTfh" style="text-align: right" title="Current"> 1,667</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember_fKDIp_zlU1u8mEC2Zc" style="text-align: right" title="Current"> 134,570</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDIp_zU9y54AGm2Zd" style="text-align: right" title="Current"> 144,396</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Dividends receivable (note 9)</td> <td style="text-align: center"><sup>(3)</sup></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_z5mRG63E6Pjl" style="text-align: right" title="Current"> 77,377</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDMp_zW5a4z5j4Uwj" style="text-align: right" title="Current"> 77,377</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_zdDROnLYnsEh" style="text-align: right" title="Current">61,898</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember_fKDMp_zo9PovEtCsQ2" style="text-align: right" title="Current"> 14,980</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--DividendsReceivableMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDMp_zicPZ3mF32ag" style="text-align: right" title="Current">76,878</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Loans (note 9)</td> <td style="text-align: center"><sup>(4)</sup></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zr49Id1s4Jm9" style="text-align: right" title="Loans to consumers"> 5,383</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDQp_ztJDS687ITYd" style="text-align: right" title="Loans to consumers"> 5,383</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_z9nnBOoeSgWf" style="text-align: right" title="Loans to consumers"> 4,511</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDQp_zQsBddEmzsl3" style="text-align: right" title="Loans to consumers"> 4,511</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Other receivables (note 9)</td> <td style="text-align: center"> </td> <td id="xdx_985_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_zT7OrrTSRM6g" style="text-align: right" title="Current"> 30</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_zCJgwoxAb8v7" style="text-align: right" title="Current"> 1,828</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zOVfjAX3axE2" style="text-align: right" title="Current"> 1,858</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_z61Xvp736CMi" style="text-align: right" title="Current"> 1,828</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zG9oGjtx7Bd4" style="text-align: right" title="Current"> 1,828</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_z0Sajv7NQllc" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 48,266</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zorXX69MgR2a" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 83,942</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zqSfm0Kc2ru1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 1,830,459</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--CurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zeuTAApuN53a" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 1,962,667</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zSP737coTnvh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 8,159</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z7EnlkOtUSw5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current">68,076</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zuNhK5LysKO5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 2,731,368</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zSfR8abfa9af" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 2,807,603</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> Non-current Assets </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Investments</td> <td style="text-align: center"><sup>(1)</sup></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_za30FJph4O27" style="text-align: right" title="Non-current"> 140,510</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zWgBxFNtTyk9" style="text-align: right" title="Non-current">140,510</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember_fKDEp_zBurEP1WAd69" style="text-align: right" title="Non-current"> 132,523</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialInvestmentsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDEp_zv1PJ5N7GSEg" style="text-align: right" title="Non-current"> 132,523</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Loans (note 9)</td> <td style="text-align: center"><sup>(4)</sup></td> <td id="xdx_987_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_z2rG5dzRnb7k" style="text-align: right" title="Non-current"> 3,678</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zxQVKCWyj6Kg" style="text-align: right" title="Non-current"> 1,381,095</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zkKkjxpHE47a" style="text-align: right" title="Non-current"> 1,384,773</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zzqWA4ddAImi" style="text-align: right" title="Non-current"> 3,626</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zgbkfMa0xkSc" style="text-align: right" title="Non-current"> 1,139,602</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--LoanMember_fKDQp_zrW2U4BjozC9" style="text-align: right" title="Non-current"> 1,143,228</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Actuarial asset (note 9)</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember_zWwnY3KV9vP1" style="text-align: right" title="Non-current"> 35,477</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z5fIwSv61c3i" style="text-align: right" title="Non-current"> 35,477</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember_zHqgB25o4G4k" style="text-align: right" title="Non-current"> 59,111</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--ActuarialAssetMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z3MiFEltZ4ld" style="text-align: right" title="Non-current">59,111</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Other receivables (note 9)</td> <td style="text-align: center"><sup>(5)</sup></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_fKDUp_z8SK40RO2EI" style="text-align: right" title="Non-current"> 1,484,759</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDUp_zZ5slKrJn3H" style="text-align: right" title="Non-current"> 1,484,759</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember_fKDUp_zC69thCJzAuf" style="text-align: right" title="Non-current"> 927,077</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--OtherReceivablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKDUp_zmmUt2SpRnai" style="text-align: right" title="Non-current"> 927,077</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td id="xdx_98B_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zir7ggZCFs8d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 3,678</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zLeJ2NxYxzn1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 2,865,854</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zZ2nsQCHCLG5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 175,987</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zYYdQ8eZ7qFh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 3,045,519</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zB20a4QKyPca" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 3,626</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zAAvgZHGDKz8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 2,066,679</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z4CFPpIlOAn9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 191,634</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zZ3JLUprPRG" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 2,261,939</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td id="xdx_986_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_znd1cvcZeOha" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 51,944</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zF2FTnDLlUja" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 2,949,796</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zT1C5abzfDE9" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 2,006,446</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zNr0RdE9cDhf" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 5,008,186</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zExCXi5MU9C3" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS">11,785</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zTcVCqCHxgs4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 2,134,755</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z3iKHY7L2L9k" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 2,923,002</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z18gE1dwyzN7" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="TOTAL ASSETS"> 5,069,542</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">Liabilities</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Current Liabilities </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Trade payables</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zUS54l6l8q7i" style="text-align: right" title="Current"> 93,115</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zzZBZpXBcfKc" style="text-align: right" title="Current"> 37,448</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zia1FYMxH4M2" style="text-align: right" title="Current">130,563</td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zMomBmDWDge8" style="text-align: right" title="Current">21</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_znN8BEiLdjnk" style="text-align: right" title="Current">62,730</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember_zSrC2kuVBCJ3" style="text-align: right" title="Current"> 14,712</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--TradePayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zeX5YrF86Rnd" style="text-align: right" title="Current">77,463</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Accounts payable</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zO84BmP3nKF3" style="text-align: right" title="Current"> 23,555</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zahfYI3XJTK5" style="text-align: right" title="Current"> 24,134</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z7mEgAT7Inf4" style="text-align: right" title="Current"> 47,689</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zGwbrL4kBizk" style="text-align: right" title="Current">28,442</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zZz8TCfeTwMg" style="text-align: right" title="Current">28,442</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Provision for consumption</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember_zpDmbRspfVCg" style="text-align: right" title="Current"> 61,398</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zvYUHII5efYc" style="text-align: right" title="Current"> 61,398</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember_z8lM2D8bQBZh" style="text-align: right" title="Current">22,182</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--ProvisionForConsumptionMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zURdAzcPIgFa" style="text-align: right" title="Current">22,182</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zGaYtvaaO6K3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 178,068</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zBXXGeHZLj14" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 61,582</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zugBoOjKsCL" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current">239,650</td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_984_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zMoMcGffH3od" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current">21</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zGRm84SzxkRe" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 113,354</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zQF0E7imfSh4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 14,712</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--CurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zAfsPFA5MOwi" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Current"> 128,087</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> Non-current Liabilities </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Accounts payable</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_zNefXlbPATgd" style="text-align: right" title="Non-current"> 53,356</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zpkD1NuapKic" style="text-align: right" title="Non-current"> 53,356</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember_z9SMiR11jda8" style="text-align: right" title="Non-current">66,606</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--ClassesOfLiabilitiesAxis__custom--AccountsPayablesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zEMCwcGDjcGe" style="text-align: right" title="Non-current">66,606</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zZqxKzcMBAU7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 53,356</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zrgTVzcdhxl6" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current"> 53,356</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zXyolMrnMo2d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Current">66,606</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--NoncurrentLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zqNGLhluqey3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Non-current">66,606</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zjCrkDFq8vei" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"> 231,424</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zOzbqunWKUR4" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"> 61,582</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--Liabilities_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zkH7vqFPRcZg" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities">293,006</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zjeErZpLLsv7" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities">21</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zgzC9KUOxuOa" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"> 179,960</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z7vLUiJTZbYa" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"> 14,712</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--Liabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zG5NrMcD3pEc" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total liabilities"> 194,693</td></tr> </table> <p id="xdx_8A7_zrYwjn1TF17c" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfTransactionsWithSubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartiesByTransactionStatementOfIncomeTableTextBlock_pn3n3_zlfiftEKx5Qe" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8BA_z8jWX3n9XAbc" style="display: none">Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income</span></td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="15" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold"> </td> <td colspan="7" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td style="width: 27%"> </td> <td style="text-align: center; width: 3%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Subsidiaries and associates</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 10%">Joint-ventures and Joint Operation</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Other related parties</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Total</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Subsidiaries and associates</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Joint-ventures and Joint Operation</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Other related parties</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 6%">Total</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold; text-align: left">P&L</td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Sales</td> <td style="text-align: center"> </td> <td id="xdx_983_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_znOrrPosLfcj" style="text-align: right" title="Sales">234,150</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_ze4shqQOnki6" style="text-align: right" title="Sales"> 34,924</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zdEK05gbGSnj" style="text-align: right" title="Sales"> 2,442,586</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20220101__20221231_zi97eJUbTdFk" style="text-align: right" title="Sales"> 2,711,660</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_z722az2Kylw6" style="text-align: right" title="Sales"> 274,978</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z2lHV2bWLYvb" style="text-align: right" title="Sales"> 2,250</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zhf78e0NT2P7" style="text-align: right" title="Sales"> 3,244,017</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--RevenueFromSaleOfGoods_pn3n3_c20210101__20211231_zrwQEv052Yrd" style="text-align: right" title="Sales"> 3,521,245</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Cost and expenses</td> <td style="text-align: center"> </td> <td id="xdx_983_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zhwXXY3GKz12" style="text-align: right" title="Cost and expenses"> (66)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zIyJwli1Itch" style="text-align: right" title="Cost and expenses">(1,538,194)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_ziZUpBp1Ga18" style="text-align: right" title="Cost and expenses">(216,110)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20220101__20221231_zkLWGtavthsg" style="text-align: right" title="Cost and expenses">(1,754,370)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zlaPQaQ9SRP6" style="text-align: right" title="Cost and expenses">(1,065)</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_z4mIzQqfTbl6" style="text-align: right" title="Cost and expenses"> (1,273,740)</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zixZrPt3UnH1" style="text-align: right" title="Cost and expenses">(119,500)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--RawMaterialsAndConsumablesUseds_pn3n3_c20210101__20211231_z1qwDfZlPCwl" style="text-align: right" title="Cost and expenses"> (1,394,305)</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; font-weight: bold; text-align: left">Financial income (expenses)</td> <td style="font-weight: bold; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Interest (note 28)</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--FinancialInterest_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zPuZJ9qrIJJ6" style="text-align: right" title="Interest"> 144,355</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--FinancialInterest_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z7UV1g5SAgtj" style="text-align: right" title="Interest"> 29,828</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--FinancialInterest_pn3n3_c20220101__20221231_zi9tG68WLov5" style="text-align: right" title="Interest">174,183</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zxYfJDd58ae2" style="text-align: right" title="Interest"> 251</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zDzHDLLAfqRe" style="text-align: right" title="Interest">49,293</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--FinancialInterest_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zdAdqRRThUOi" style="text-align: right" title="Interest"> 32,246</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--FinancialInterest_pn3n3_c20210101__20211231_zIylUUN1BHH3" style="text-align: right" title="Interest">81,790</td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 30px; text-align: left">Exchange rate variations and monetary, net</td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--ExchangeRateVariationsAndmonetaryNet_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zOv3Qv29Yw57" style="text-align: right" title="Exchange rate variations and monetary, net"> (13,584)</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--ExchangeRateVariationsAndmonetaryNet_pn3n3_c20220101__20221231_zZVv8WKpZsc4" style="text-align: right" title="Exchange rate variations and monetary, net"> (13,584)</td> <td style="text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 30px; text-align: left">Financial investments <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_fKDEp_zTRao9c9qwra" style="text-align: right" title="Financial investments">(1,198,164)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20220101__20221231_fKDEp_zcmLJoxwyLV1" style="text-align: right" title="Financial investments">(1,198,164)</td> <td style="text-align: right"> </td> <td style="color: red; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_fKDEp_zgh88OLH5Mp1" style="text-align: right" title="Financial investments"> 94,866</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--GainsLossesOnDisposalsOfInvestments_pn3n3_c20210101__20211231_fKDEp_ztknNyMP8Y" style="text-align: right" title="Financial investments">94,866</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zA37OTa2sTlb" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year">234,084</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zdbLBPxxO327" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year">(1,358,915)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zwv9Kh5GWtXg" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"> 1,044,556</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zj1AigNAcjD6" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"> (80,275)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesJointVenturesAssociatesExclusiveFundsAndOtherRelatedPartieMember_zZbNxKouF0X1" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"> 274,164</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JointVenturesEJointOperationMember_zjg3q7Gpqnc9" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"> (1,222,197)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_zhBr8S8MOZag" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"> 3,251,629</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zB2rvERuXS8j" style="border-top: Black 2pt double; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net income for the year"> 2,303,596</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Consolidated Information:</b></p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 7.25pt"/><td style="width: 18pt"><span style="font-family: Arial, Helvetica, Sans-Serif"><b id="xdx_F01_zkVadzgPtsZ4">(1)</b></span></td><td id="xdx_F1F_zrz84CGOa9al" style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif"><b>Financial investments: </b>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.</span></td></tr></table> <p style="font: 7pt/115% Segoe UI,sans-serif; margin: 0 0 0 25.25pt; text-align: justify; color: #252423"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 7.1pt"/><td style="width: 18pt"><span style="font-family: Arial, Helvetica, Sans-Serif"><b id="xdx_F0B_zHSyuk5adoT9">(2)</b></span></td><td id="xdx_F15_zER1HDWfTTga" style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif"><b>Accounts receivables: </b>refers mainly to sales transactions of steel products from the Company to related parties.</span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 7.1pt"/><td style="width: 18pt"><span style="font-family: Arial, Helvetica, Sans-Serif"><b id="xdx_F0A_z7mNEuPzFA9f">(3)</b></span></td><td id="xdx_F1C_zTsvpJZ7yMm1" style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif"><b>Dividends receivable</b>: refers to interest on equity from CSN Mineração S.A. in the amount of R$<span id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zBGvVxnkmFk1" title="Dividends receivable">59,469</span> (R$<span id="xdx_90B_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CSNMineracaoSAMember_zpz2bPbuTc93" title="Dividends receivable">320,945</span> as of December 31, 2021) and Mineração Nacional S.A. in the amount of R$<span id="xdx_904_ecustom--DividendReceivables_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_zhGm1UFajwGc" title="Dividends receivable">14,785</span> (R$<span id="xdx_906_ecustom--DividendReceivables_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MineracaoNacionalSAMember_z4K27zWYmIVl" title="Dividends receivable">56,344</span> in December 2021).</span></td></tr></table> <p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 7.1pt"/><td style="width: 18pt"><span style="font-family: Arial, Helvetica, Sans-Serif"><b id="xdx_F08_zhQ6NWQuSHs6">(4)</b></span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif"><b>Loans (Assets):</b></span> <p id="xdx_F1F_z0dmB83reD17" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><b>Long term</b>: refers mainly to loan agreements with Transnordestina Logística R$<span id="xdx_90B_eifrs-full--LoansReceived_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMOiXoAGHjC8" title="Loan receivable">1,384,773</span> (R$<span id="xdx_90D_eifrs-full--LoansReceived_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zMjEdGBk6Ekl" title="Loan receivable">1,123,375</span> as of December 31, 2021) with an average rate of <span id="xdx_909_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFznyDSM3Xik" title="Average rate">125.0</span>% to <span id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pip0_dp_c20220101__20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zhv2QTwUvDj9" title="Average rate">130.0</span>% of CDI.</p> <span style="font-family: Arial, Helvetica, Sans-Serif"><b/></span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"><b> </b></p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 7.1pt"/><td style="width: 18pt"><span style="font-family: Arial, Helvetica, Sans-Serif"><b id="xdx_F05_zyF09kfuczf3">(5)</b></span></td><td id="xdx_F13_zAEl1up7FmE3"><span style="font-family: Arial, Helvetica, Sans-Serif"><b>Others (Assets): </b>refers advance for future capital increase with Transnordestina Logística S.A. of R$<span id="xdx_909_eifrs-full--OtherAssets_iI_pn3n3_c20221231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zuYuna2SrY42" title="Others assets">1,484,759</span> as of December 31, 2022 (R$<span id="xdx_900_eifrs-full--OtherAssets_iI_pn3n3_c20211231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TransnordestinaLogisticaMember_zVH5YCbYMv39" title="Others assets">927,076</span> as of December 31, 2021).</span></td></tr></table> <p id="xdx_8AF_zGfGF2gVKwgf" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>22.c)</b></td><td style="text-align: justify"><b>Other unconsolidated related parties</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>CBS Previdência</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is its main sponsor, being a not-for-profit civil society established in July 1960 and whose main objective is the payment of benefits complementary to those of the official social security for the participants. As a sponsor, it maintains transactions for payment of contributions and recognition of actuarial liabilities determined in defined benefit plans.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Banco Fibra</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Banco Fibra is under the control structure of Vicunha Aços S.A., the major shareholder of the Company and the financial transactions carried out with this bank are limited to movements in checking accounts and financial investments in fixed-income securities.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>CSN Foundation</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company develops socially responsible policies concentrated today in the CSN Foundation, of which it is the founder. Transactions between the parties are related to operational and financial support for the Foundation to conduct social projects developed mainly in the locations where it operates.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><b>Related Parties under the control of a member of the Company’s Management</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following companies are under the control of a member of the Management, which maintain some minor transactions with the Company:</p> <p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Partifib Projetos Imobiliários Ltda;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Vicunha Imóveis Ltda;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Vicunha Serviços Ltda;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Ibis Participações e Serviços Ltda;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Party Negócios e Participações Ltda;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Jockey Club de São Paulo;</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Fibra Sequoia Guarulhos Empreendimentos.</span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"> </p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 25.1pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>22.d)</b></td><td style="text-align: justify"><b>Key management personnel</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The key management personnel with authority and responsibility for planning, directing, and controlling the Company’s activities include members of the Board of Directors and statutory officers. The following is information on the compensation of such personnel and the related balances as of December 31, 2022 and 2021.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfKeyManagementPersonnelCompensationTableTextBlock_pn3n3_zpuOKueQMfz5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 2)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B8_zPImtuntXc3b" style="display: none">Schedule of key management personnel</span></td> <td style="vertical-align: bottom"> </td> <td colspan="5" style="font-weight: bold; vertical-align: middle; text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom; width: 46%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%">12/31/2021</td> <td style="vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%">12/31/2020</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td colspan="5" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">P&L</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Short-term benefits for employees and officers</td> <td> </td> <td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"> 52,001</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"> 46,747</td> <td> </td> <td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Short-term benefits for employees and officers"> 40,522</td></tr> <tr style="vertical-align: bottom"> <td>Post-employment benefits</td> <td> </td> <td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Post-employment benefits">266</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Post-employment benefits">192</td> <td> </td> <td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Post-employment benefits">111</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 52,267</td> <td style="font-weight: bold"> </td> <td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 46,939</td> <td style="font-weight: bold"> </td> <td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensation_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 40,633</td></tr> </table> <p id="xdx_8AE_zNdBCSLChNUb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>22.e)</b></td><td style="text-align: justify"><b>Guarantees</b></td></tr></table> <p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is liable for guarantees of its subsidiaries and jointly controlled entities as follows:</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfGuaranteesOfItsSubsidiariesAndJointVentureTableTextBlock_pn3n3_zblKDx9FD1Uf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 3)"> <tr> <td style="vertical-align: middle; text-align: left"><span id="xdx_8BC_zfo6kkVSvAp8" style="display: none">Schedule of guarantees</span></td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Currency</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Maturities</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Borrowings</td> <td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Tax foreclosure</td> <td colspan="4" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Others</td> <td colspan="3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Total</td></tr> <tr> <td style="vertical-align: bottom; width: 18%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center; width: 6%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center; width: 16%"> </td> <td style="font-weight: bold; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 7%">12/31/2021</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Transnordestina Logísitca</td> <td style="vertical-align: bottom; text-align: center">R$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zCrPmdJFdNT9" title="Maturities">Up to 09/19/2056 and Indefinite</span></td> <td style="vertical-align: bottom"> </td> <td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z75K8EMeeLPh" style="vertical-align: middle; text-align: right" title="Borrowings"> 2,096,291</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7TTNtGcESu" style="vertical-align: middle; text-align: right" title="Borrowings"> 2,486,926</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z1xtLryMmW2g" style="vertical-align: middle; text-align: right" title="Tax foreclosure">9,365</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z7UYMpKGIrV5" style="vertical-align: middle; text-align: right" title="Tax foreclosure"> 12,627</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zgyBG8zB88Bf" style="vertical-align: middle; text-align: right" title="Others">3,853</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z9EdDmOLTpoc" style="vertical-align: middle; text-align: right" title="Others"> 3,384</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_zrPKILrF0py8" style="vertical-align: middle; text-align: right" title="Total"> 2,109,509</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--TransnordestinaLogisticaSAMember_z2oLFnPM6jC9" style="vertical-align: middle; text-align: right" title="Total"> 2,502,937</td></tr> <tr> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: middle; text-align: left">Controladas do Grupo</td> <td style="vertical-align: middle; text-align: center">R$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_901_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zY3hHoaRemXi" title="Maturities">Up to 12/21/2024 and indefinite</span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_988_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zgj8XyHNtDff" style="vertical-align: middle; text-align: right" title="Borrowings"> 771</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zAynzJGvtzYe" style="vertical-align: middle; text-align: right" title="Tax foreclosure">197</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_987_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zU8Acnd4LgAl" style="vertical-align: middle; text-align: right" title="Tax foreclosure">197</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_986_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zsIVSY4rati7" style="vertical-align: middle; text-align: right" title="Others">2,163</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zz4wv3YC0tW5" style="vertical-align: middle; text-align: right" title="Others"> 2,754</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zKK50FYy3oWe" style="vertical-align: middle; text-align: right" title="Total"> 2,360</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--ControladasDoGrupoMember_zs7gEigD047j" style="vertical-align: middle; text-align: right" title="Total"> 3,722</td></tr> <tr> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">CSN Mineração</td> <td style="vertical-align: bottom; text-align: center">R$</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_905_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_z8jVH2SpMzQc" title="Maturities">Up to 12/21/2024</span></td> <td style="vertical-align: bottom"> </td> <td id="xdx_983_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zkS7JgGXZGQc" style="vertical-align: middle; text-align: right" title="Borrowings"> 540,946</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zKIatYQ7bMF7" style="vertical-align: middle; text-align: right" title="Borrowings"> 846,284</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zWP8nzxMOpR5" style="vertical-align: middle; text-align: right" title="Total"> 540,946</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNMineracaoMember_zOsMkXaTUgne" style="vertical-align: middle; text-align: right" title="Total"> 846,284</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="font-weight: bold; vertical-align: middle">Total in R$</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_980_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_ztthgnbnUc1l" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"> 2,637,237</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zLjzijNK6YAg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"> 3,333,981</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_986_ecustom--TaxForeclosure_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zEZdDBuxxqG" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure">9,562</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--TaxForeclosure_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zWywaxSn3xR8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"> 12,824</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zHOu4il412e8" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others">6,016</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_z2pqrzwmnrA7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"> 6,138</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_988_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zVwnAn1KAzKh" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 2,652,815</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--LocalCurrencyMember_zryY24p6UJn7" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 3,352,943</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: middle">CSN Inova Ventures</td> <td style="vertical-align: middle; text-align: center">US$</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_903_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zTb2pWDyz3m3" title="Maturities">01/28/2028</span></td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zKxIuo9ms9b7" style="vertical-align: middle; text-align: right" title="Borrowings"> 1,300,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zazNSK8iBUB3" style="vertical-align: middle; text-align: right" title="Borrowings"> 1,300,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zm6ttPjaCTe4" style="vertical-align: middle; text-align: right" title="Total"> 1,300,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNInovaVenturesMember__srt--CurrencyAxis__currency--USD_zwUAuX8EII0i" style="vertical-align: middle; text-align: right" title="Total"> 1,300,000</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">CSN Resources</td> <td style="vertical-align: middle; text-align: center">US$</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zcKPzFHYDjf6" title="Maturities">Up to 04/17/2026</span></td> <td style="vertical-align: bottom"> </td> <td id="xdx_988_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zMMB9zkvfC4f" style="vertical-align: middle; text-align: right" title="Borrowings"> 1,150,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zwSvBdrsFZMh" style="vertical-align: middle; text-align: right" title="Borrowings"> 1,450,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zpAVLW8s4qlc" style="vertical-align: middle; text-align: right" title="Total"> 1,150,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNResourcesMember__srt--CurrencyAxis__currency--USD_zYKBGuCTUnX3" style="vertical-align: middle; text-align: right" title="Total"> 1,450,000</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: middle">CSN Cimentos</td> <td style="vertical-align: middle; text-align: center">US$</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zMUCyxU7VhNh" title="Maturities">Indefinite</span></td> <td style="vertical-align: bottom"> </td> <td id="xdx_989_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_z6RD6nCLsZSk" style="vertical-align: middle; text-align: right" title="Borrowings"> 115,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zXSdlMGGHi8h" style="vertical-align: middle; text-align: right" title="Others">1,025,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_987_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_z41gmkr2Dia2" style="vertical-align: middle; text-align: right" title="Total"> 115,000</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_981_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--CSNCimentosMember__srt--CurrencyAxis__currency--USD_zyswzMsY60Fl" style="vertical-align: middle; text-align: right" title="Total"> 1,025,000</td></tr> <tr> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle">Total in US$</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98E_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zldaU7Yj8Z4f" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"> 2,565,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zOT0k0l7vtKb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings"> 2,750,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_z5C3uV9XdFg2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others">1,025,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_zXLebOWfQSQ1" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 2,565,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--USD_z6qeH7YloUA5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 3,775,000</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td>Lusosider Aços Planos</td> <td style="text-align: center">EUR</td> <td> </td> <td style="text-align: center"><span id="xdx_90F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zGEI2nK4l66g" title="Maturities">Indefinite</span></td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td style="text-align: right"/> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zBBG4MKHF3J6" style="text-align: right" title="Others"> 75,000</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zLKxzQhtE5j1" style="text-align: right" title="Others"> 75,000</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zkGAilt3WKY7" style="text-align: right" title="Total"> 75,000</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--JointOperationsAxis__custom--LusosiderAcosPlanosMember__srt--CurrencyAxis__currency--EUR_zaR2y68tfbj1" style="text-align: right" title="Total"> 75,000</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle">Total in EUR</td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zr3SWu0akTqj" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"> 75,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zPBxzfqqh2Dl" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"> 75,000</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zOOm7LYS6lj9" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 75,000</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember__custom--TypeOfFunctionalCurrencyAxis__custom--ForeignCurrencyMember__srt--CurrencyAxis__currency--EUR_zYMPKRScfOJg" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 75,000</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle">Total in R$</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="color: red; font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td id="xdx_981_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_z2jz8Zav6Vq4" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings">13,867,929</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98B_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zVN6vldiKDH9" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings">15,346,375</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"/> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98F_ecustom--OthersGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zn4MiStazvE9" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Others"> 396,780</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--OthersGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zL7Egy5sw1Qd" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Others">479,795</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_ecustom--TotalGuarantees_iI_pn3n3_c20221231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_zkdhfwWGLxL" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 14,264,709</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_985_ecustom--TotalGuarantees_iI_pn3n3_c20211231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--GuaranteesMember_z6hTkZXC7ySk" style="font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 21,540,463</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle"> </td> <td id="xdx_987_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20221231_zeJmFdnGKjvl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings">16,505,166</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98C_ecustom--BorrowingsRelatedParty_iI_pn3n3_c20211231_zAzS1dB4anbf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Borrowings">18,680,356</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_982_ecustom--TaxForeclosure_iI_pn3n3_c20221231_zvDDaTDXEqcd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure">9,562</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_ecustom--TaxForeclosure_iI_pn3n3_c20211231_zGKH4NGdwY1d" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Tax foreclosure"> 12,824</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98C_ecustom--OthersGuarantees_iI_pn3n3_c20221231_zTo8y5wrTVpd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Others"> 402,796</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_ecustom--OthersGuarantees_iI_pn3n3_c20211231_zfQE91h4iwp2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Others">485,933</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_ecustom--TotalGuarantees_iI_pn3n3_c20221231_z9KuEAXyUQWa" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 16,917,524</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--TotalGuarantees_iI_pn3n3_c20211231_zkQRr0eOiUhc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Total"> 24,893,406</td></tr> </table> <p id="xdx_8AB_zg15GdY7o9Tk" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Transactions with related parties were carried out by the Company on terms equivalent to those prevailing in market transactions, observing the price and the usual market conditions. Therefore, these transactions are in conditions that are no less favorable for the Company than those negotiated with third-parties.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Transactions between the related parties are eliminated and adjusted to ensure consistency with the practices adopted by The Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s related parties are subsidiaries, joint ventures, affiliates, shareholders and their related companies and the key personnel of the Company’s management.</p> | |
| CY2022Q4 | ifrs-full |
Borrowings Interest Rate
BorrowingsInterestRate
|
0.15 | pure |
| CY2022Q4 | sid |
Price Per Share
PricePerShare
|
0.44868615934 | |
| CY2022 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
2711660000 | brl |
| CY2021 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
3521245000 | brl |
| CY2022 | sid |
Raw Materials And Consumables Useds
RawMaterialsAndConsumablesUseds
|
-1754370000 | brl |
| CY2021 | sid |
Raw Materials And Consumables Useds
RawMaterialsAndConsumablesUseds
|
-1394305000 | brl |
| CY2022 | sid |
Financial Interest
FinancialInterest
|
174183000 | brl |
| CY2021 | sid |
Financial Interest
FinancialInterest
|
81790000 | brl |
| CY2022 | sid |
Exchange Rate Variations Andmonetary Net
ExchangeRateVariationsAndmonetaryNet
|
-13584000 | brl |
| CY2022 | ifrs-full |
Gains Losses On Disposals Of Investments
GainsLossesOnDisposalsOfInvestments
|
-1198164000 | brl |
| CY2021 | ifrs-full |
Gains Losses On Disposals Of Investments
GainsLossesOnDisposalsOfInvestments
|
94866000 | brl |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
52001000 | brl |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
46747000 | brl |
| CY2020 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
40522000 | brl |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Postemployment Benefits
KeyManagementPersonnelCompensationPostemploymentBenefits
|
266000 | brl |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Postemployment Benefits
KeyManagementPersonnelCompensationPostemploymentBenefits
|
192000 | brl |
| CY2020 | ifrs-full |
Key Management Personnel Compensation Postemployment Benefits
KeyManagementPersonnelCompensationPostemploymentBenefits
|
111000 | brl |
| CY2022 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
52267000 | brl |
| CY2021 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
46939000 | brl |
| CY2020 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
40633000 | brl |
| CY2022Q4 | sid |
Borrowings Related Party
BorrowingsRelatedParty
|
16505166000 | brl |
| CY2021Q4 | sid |
Borrowings Related Party
BorrowingsRelatedParty
|
18680356000 | brl |
| CY2022Q4 | sid |
Tax Foreclosure
TaxForeclosure
|
9562000 | brl |
| CY2021Q4 | sid |
Tax Foreclosure
TaxForeclosure
|
12824000 | brl |
| CY2022Q4 | sid |
Others Guarantees
OthersGuarantees
|
402796000 | brl |
| CY2021Q4 | sid |
Others Guarantees
OthersGuarantees
|
485933000 | brl |
| CY2022Q4 | sid |
Total Guarantees
TotalGuarantees
|
16917524000 | brl |
| CY2021Q4 | sid |
Total Guarantees
TotalGuarantees
|
24893406000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Share Capital Reserves And Other Equity Interest Explanatory
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_zZYq36vVora4" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>23.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82C_zIelUlJ2LGCj">SHAREHOLDERS’ EQUITY</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>23.a)</b></td><td style="text-align: justify"><b>Paid-in capital</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The fully subscribed and paid-in capital as of December 31, 2022 is R$<span id="xdx_905_eifrs-full--IssuedCapital_iI_pn3n3_c20221231_zpl769xJoYA8" title="Issued capital">10,240,000</span>, divided into <span id="xdx_90B_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20221231_zvHNc2gHiG4c" title="Number of shares outstanding">1,326,093,947</span> common and book-entry shares (as of December 31, 2021 R$<span id="xdx_90C_eifrs-full--IssuedCapital_iI_pn3n3_c20211231_zhgDEusWBl6f" title="Issued capital">10,240,000</span> divided into <span id="xdx_90E_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20211231_zUBbtjzmv7Gk" title="Number of shares outstanding">1,387,524,047</span> common and book-entry shares), with no par value. Each common share entitles to one vote in the resolutions of the General Meeting.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>23.b)</b></td><td style="text-align: justify"><b>Authorized capital</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s bylaws in effect on December 31, 2022 define that the share capital may be increased to up to <span id="xdx_903_ecustom--NumberOfSharesAuthorised1_iI_pid_c20221231_zNR4ft0WCZib" title="Number of shares authorised">2,400,000,000</span> shares, by decision of the Board of Directors, regardless of amendments to the bylaws.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>23.c)</b></td><td style="text-align: justify"><b>Legal reserve</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">It is constituted at the rate of <span id="xdx_900_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoes1SAMember_zARexiDArPQ7" title="Percentage of shares">5</span>% of the net income calculated in each fiscal year, before any other allocation, pursuant to art. 193 of Law 6,404/86, up to a limit of <span id="xdx_90E_ecustom--PercentageOfShares1_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoes1SAMember_zXeWM2XrQja8" title="Percentage of shares">20</span>% of the capital stock.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>23.d)</b></td><td style="text-align: justify"><b>Ownership structure</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company’s ownership structure was as follows:</p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfOwnershipStructureTableTextBlock_pn3n3_zKlVLC8HcOC1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details)"> <tr style="background-color: white"> <td style="vertical-align: middle"><span id="xdx_8B4_zOQFdTuQXCca" style="display: none">Schedule of ownership structure</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 26%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 13%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%">12/31/2022</td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 13%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 12%">12/31/2021</td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Number of common shares</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">% of total shares</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">% of voting capital</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Number of common shares</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">% of total shares</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">% of voting capital</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Vicunha Aços S.A. (*)</td> <td style="vertical-align: middle"> </td> <td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zEAxFo6rm63l" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">679,522,254</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90E_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_ztjDedE35PY9" title="Percentage of shares">51.24</span>%</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zzulE66R6nX" title="Percentage of voting equity interests acquired">51.24</span>%</td> <td style="vertical-align: middle"> </td> <td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zSwAqx0PqoLb" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">679,522,254</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zJlKEqK9kUNl" title="Percentage of shares">48.97</span>%</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--VicunhaAcosSAMember_fKCop_zuwZSpAkKlE9" title="Percentage of voting equity interests acquired">50.65</span>%</td></tr> <tr style="background-color: white"> <td style="vertical-align: middle">Rio Iaco Participações S.A. (*)</td> <td style="vertical-align: middle"> </td> <td id="xdx_983_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zLvJMIC1R3ca" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">45,706,242</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_904_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_z6vUHSlGP9b9" title="Percentage of shares">3.45</span>%</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zLx49NoWtBF1" title="Percentage of voting equity interests acquired">3.45</span>%</td> <td style="vertical-align: middle"> </td> <td id="xdx_986_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zMqmWuaPUPv9" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">45,706,242</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_zGOXoHSWc627" title="Percentage of shares">3.29</span>%</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--RioLacoParticipacoesSAMember_fKCop_z7zffLtG5fmh" title="Percentage of voting equity interests acquired">3.41</span>%</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">NYSE (ADRs)</td> <td style="vertical-align: middle"> </td> <td id="xdx_98B_eifrs-full--NumberOfSharesOutstanding_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">254,520,040</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_903_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_zxC1SB3PTuTd" title="Percentage of shares">19.19</span>%</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--NyseAdrsMember_zpO6CeHr8jUb" title="Percentage of voting equity interests acquired">19.19</span>%</td> <td style="vertical-align: middle"> </td> <td id="xdx_98A_eifrs-full--NumberOfSharesOutstanding_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">250,564,538</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_909_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_zCTVZbXW0XK3" title="Percentage of shares">18.06</span>%</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--NyseAdrsMember_zEYe9Yr2liD" title="Percentage of voting equity interests acquired">18.67</span>%</td></tr> <tr style="background-color: white"> <td style="vertical-align: middle">Other shareholders</td> <td style="vertical-align: middle"> </td> <td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">346,345,411</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_903_ecustom--PercentageOfShares_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_zis3wqxztlYg" title="Percentage of shares">26.12</span>%</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__dei--LegalEntityAxis__custom--OtherOneMember_zGR8rav3wi28" title="Percentage of voting equity interests acquired">26.12</span>%</td> <td style="vertical-align: middle"> </td> <td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">365,941,013</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90E_ecustom--PercentageOfShares_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_zmiwKI0MvZbe" title="Percentage of shares">26.38</span>%</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__dei--LegalEntityAxis__custom--OtherOneMember_zed0LK4Wvkwk" title="Percentage of voting equity interests acquired">27.27</span>%</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; font-weight: bold">Outstanding shares</td> <td> </td> <td id="xdx_989_eifrs-full--NumberOfSharesOutstanding_iI_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_z3hlYc64GiRf" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"> 1,326,093,947</td> <td> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90F_ecustom--PercentageOfShares_iI_pid_dp_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zyGr3UKF09Hk" title="Percentage of shares">100.00</span>%</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90D_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zzy3cc2P196i" title="Percentage of voting equity interests acquired">100.00</span>%</td> <td> </td> <td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_iI_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zC8nwWsplAL5" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"> 1,341,734,047</td> <td> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"><span id="xdx_900_ecustom--PercentageOfShares_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_zdwjkGwDHZXe" title="Percentage of shares">96.70</span>%</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__custom--OutstandingSharesMember_z2N2W8Kc3Zaa" title="Percentage of voting equity interests acquired">100.00</span>%</td></tr> <tr style="background-color: white"> <td style="vertical-align: middle">Treasury shares</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_c20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--TreasurySharesMember_pdd" style="vertical-align: bottom; text-align: right" title="Number of common shares outstanding">45,790,000</td> <td style="vertical-align: middle"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; text-align: right"><span id="xdx_907_ecustom--PercentageOfShares_iI_pid_dp_c20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--TreasurySharesMember_z3L2zBOB78nc" title="Percentage of shares">3.30</span>%</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="border-top: Black 0.5pt solid; font-weight: bold">Total shares</td> <td> </td> <td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_c20221231_pdd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"> 1,326,093,947</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_907_ecustom--PercentageOfShares_iI_pid_dp_c20221231_zrWsbPYhCl74" title="Percentage of shares">100.00</span>%</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eifrs-full--NumberOfSharesOutstanding_c20211231_pdd" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Number of common shares outstanding"> 1,387,524,047</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_905_ecustom--PercentageOfShares_iI_pid_dp_c20211231_zMK4DPWxS579" title="Percentage of shares">100.00</span>%</td> <td> </td> <td> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0D_zyTeF5CR9rVe" style="width: 15pt; text-align: right">(*)</td><td style="width: 5pt"/><td id="xdx_F11_zdJZBPRq9bah" style="text-align: justify">Controlling group companies.</td> </tr></table> <p id="xdx_8A0_zCLxSDFltO9e" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>23.e)</b></td><td style="text-align: justify"><b>Treasury shares</b></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of December 31, 2022, the position of treasury shares was as follows:</p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfShareBuybackProgramsTableTextBlock_pn3n3_zSqgzNOq7lgj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 1)"> <tr style="vertical-align: middle"> <td style="text-align: center"><span id="xdx_8B3_zr4HNrEetXXb" style="display: none">Schedule of treasury shares</span></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 5%">Program</td> <td style="font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 8%">Board’s Authorization</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Authorized quantity</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 21%">Program period</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Average buyback price</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 11%">Minimum and maximum buyback price</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Number bought back</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Share cancelation</td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 9%">Sale of shares</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 7%">Balance in treasury</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zSNA8aRMA6Lk" title="Board's Authorization">04/20/2018</span></td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_z10Ko36v8Aj2" style="text-align: right" title="Authorized quantity"> 30,391,000</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90C_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zmQhMASnVQo9" title="Program Period">From 4/20/2018 to 4/30/2018</span></td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center">Not applicable</td> <td style="text-align: right"> </td> <td style="text-align: center">Not applicable</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--SaleOfShares_pid_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zNWcoppOi42e" style="text-align: right" title="Sale of shares"> 22,981,500</td> <td> </td> <td id="xdx_98D_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number1Member_zLzuKizQGIo8" style="text-align: right" title="Balance in treasury"> 7,409,500</td></tr> <tr style="vertical-align: middle"> <td style="text-align: center">1º</td> <td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zRlHs1v76vUj" title="Board's Authorization">06/21/2021</span></td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zn0hLeFoe6pa" style="text-align: right" title="Authorized quantity"> 24,154,500</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90A_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member" title="Program Period">From 06/22/2021 to 12/22/2021</span></td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: right">R$ <span id="xdx_909_ecustom--AverageBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Average buyback price">21.82</span></td> <td style="text-align: right"> </td> <td style="text-align: center">R$<span id="xdx_90C_ecustom--MinimumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Minimum buyback price">20,06</span> and R$<span id="xdx_901_ecustom--MaximumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_pdd" title="Maximum buyback price">23,22</span></td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--NumberBoughtBack_pn3n3_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zJQaqAYbf2q2" style="text-align: right" title="Number bought back"> 24,082,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number2Member_zqgw8UhVH49b" style="text-align: right" title="Balance in treasury"> 31,491,500</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: center">2º</td> <td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zrGA9aQbNXyd" title="Board's Authorization">6/12/2021</span></td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zVUBQN32Virb" style="text-align: right" title="Authorized quantity"> 30,000,000</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_909_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member" title="Program Period">From 12/07/2021 to 6/30/2022</span></td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: right">R$ <span id="xdx_90A_ecustom--AverageBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Average buyback price">25.00</span></td> <td style="text-align: right"> </td> <td style="text-align: center">R$<span id="xdx_90D_ecustom--MinimumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Minimum buyback price">17,20</span> and R$<span id="xdx_900_ecustom--MaximumBuybackPrice_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pdd" title="Maximum buyback price">26,76</span></td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--NumberBoughtBack_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_pn3n3" style="text-align: right" title="Number bought back"> 29,938,600</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--TreasuryShare_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number3Member_zrOaxS3XVq54" style="text-align: right" title="Balance in treasury"> 61,430,100</td></tr> <tr style="vertical-align: middle"> <td style="text-align: right"> </td> <td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number4Member_zd4pOLRK0Xod" title="Board's Authorization">05/18/2022</span></td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center">Not applicable</td> <td style="text-align: right"> </td> <td style="text-align: center">Not applicable</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--ShareCancelation_pid_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number4Member_zad3DBt8JoO8" style="text-align: right" title="Share cancelation"> 61,430,100</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: center">3º</td> <td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--BoardsAuthorizationDate_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_zsolVZDGfobc" title="Board's Authorization">05/18/2022</span></td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_z1YAiVp8sYhl" style="text-align: right" title="Authorized quantity"> 58,000,000</td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_907_ecustom--BuybackProgramPeriod_c20220101__20221231__ifrs-full--ComponentsOfEquityAxis__custom--BuybackProgram9Number5Member_zyWTxAfdD0Vg" title="Program Period">From 05/19/2022 to 05/18/2023</span></td> <td style="text-align: right"> </td> <td style="font-size: 8.5pt; text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: center"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"/></tr> </table> <p id="xdx_8B1_zwG4F4OtYOFe" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At a Board of Directors Meeting held on May 18, 2022, the Company approved (i) the closing of the share repurchase program, (ii) cancellation of <span id="xdx_90E_ecustom--CommonShares_pip0_c20220501__20220518_zPSZlijmQ5o5" title="Common shares">61,430,100</span> common shares held in treasury with no change in the Company's capital stock,</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">which is now represented by <span id="xdx_908_ecustom--CommonShares_pip0_c20220101__20221231_zs54v4BxN8X1" title="Common shares">1,326,093,947</span> common book-entry shares without nominal value.</p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>23.f)</b></td><td style="text-align: justify"><b>Earnings per share</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The earnings per share are shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfBasicEarningsLossPerShareTableTextBlock_pn3n3_zt6BiMEmX7P8" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDERS' EQUITY (Details 2)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zgggE8yHgF55" style="display: none">Schedule of earning per share</span></td> <td id="xdx_49D_20220101__20221231_zZDILdmfV5R4" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_495_20210101__20211231_zKiAtjaJDI67" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_493_20200101__20201231_zJqi92UXho3a" style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 47%"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%">12/31/2022</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%">12/31/2021</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle; text-align: right; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 17%">12/31/2020</td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom"> </td> <td colspan="5" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Common Shares</td></tr> <tr id="xdx_40B_eifrs-full--ProfitLossAttributableToOwnersOfParent_zHmBFczZnW99" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Profit for the year</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> 1,554,060</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right">12,258,628</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> 3,794,295</td></tr> <tr id="xdx_406_ecustom--WeightedAverageShare_pid_zXGSoM7lzqdg" style="vertical-align: bottom"> <td>Weighted average number of shares</td> <td style="text-align: right"> 1,327,028,614</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,376,362,149</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,380,114,547</td></tr> <tr id="xdx_40A_ecustom--BasicAndDilutedEarningsLossPerShare_pid_zBoEgI4xwuJ" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Basic and diluted earnings per share</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 1.17108</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 8.90654</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 2.74926</td></tr> </table> <p id="xdx_8A2_z0W7CZ7R0KH8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Share capital </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction from the amount raised, net of taxes.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Earnings (loss) per share </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Basic earnings (loss) per share is calculated using the net income (loss) for the year attributable to the Company’s controlling shareholders and the weighted average number of outstanding common shares in the respective period. Diluted earnings (loss) per share is calculated using the aforementioned average of outstanding shares, adjusted by instruments potentially convertible into shares, with a dilutive effect, in the periods presented. The Company does not have potential instruments convertible into shares and, consequently, the diluted and basic earnings (loss) per share are the same.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Treasury shares</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">When the Company purchases shares of the capital stock of the Company itself (treasury shares), the amount paid, including any directly attributable additional costs (net of income tax), is deducted from the equity attributable to the shareholders of the Company until the shares are canceled or disposed of. When such shares are subsequently disposed of, any amounts received, net of any directly attributable additional transaction costs and the respective income tax and social contribution effects, are included in the equity attributable to the Company’s shareholders.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Result per share</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">Basic and diluted earnings (loss) per share was calculated based on the profit attributable to CSN’s controlling shareholders divided by the weighted average number of common shares outstanding during the period, excluding common shares purchased and held as treasury shares. The Company does not hold potential dilutable common shares in circulation that could result in the dilution of earnings per share.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Non-controlling interest and transactions</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company considers transactions with non-controlling interests as transactions with owners of the Company’s assets. For non-controlling interests, the difference between any consideration paid and the acquired portion of the carrying amount of the subsidiary’s net assets is recorded in equity. Gains or losses on disposals for non-controlling interests are also recorded directly in equity.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">When the Company ceases to have control, any interest held in the entity is remeasured at fair value, with the change in carrying amount recognized in the income statement. The fair value is the initial carrying amount for the subsequent accounting of the retained interest in an associate, a joint venture or a financial asset. In addition, any amounts previously recognized in other comprehensive income related to that entity are accounted for as if the Company had directly disposed of the related assets or liabilities. This means that the amounts previously recognized in other comprehensive income are reclassified to income.</p> | |
| CY2022Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
10240000000 | brl |
| CY2022Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
1326093947 | shares |
| CY2021Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
10240000000 | brl |
| CY2021Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
1387524047 | shares |
| CY2022Q4 | sid |
Number Of Shares Authorised1
NumberOfSharesAuthorised1
|
2400000000 | shares |
| CY2022Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
1326093947 | shares |
| CY2022Q4 | sid |
Percentage Of Shares
PercentageOfShares
|
1.0000 | pure |
| CY2021Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
1387524047 | shares |
| CY2021Q4 | sid |
Percentage Of Shares
PercentageOfShares
|
1.0000 | pure |
| CY2022Q2 | sid |
Common Shares
CommonShares
|
61430100 | shares |
| CY2022 | sid |
Common Shares
CommonShares
|
1326093947 | shares |
| CY2022 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
1554060000 | brl |
| CY2021 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
12258628000 | brl |
| CY2020 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
3794295000 | brl |
| CY2022 | sid |
Weighted Average Share
WeightedAverageShare
|
1327028614 | shares |
| CY2021 | sid |
Weighted Average Share
WeightedAverageShare
|
1376362149 | shares |
| CY2020 | sid |
Weighted Average Share
WeightedAverageShare
|
1380114547 | shares |
| CY2022 | sid |
Basic And Diluted Earnings Loss Per Share
BasicAndDilutedEarningsLossPerShare
|
1.17108 | |
| CY2021 | sid |
Basic And Diluted Earnings Loss Per Share
BasicAndDilutedEarningsLossPerShare
|
8.90654 | |
| CY2020 | sid |
Basic And Diluted Earnings Loss Per Share
BasicAndDilutedEarningsLossPerShare
|
2.74926 | |
| CY2022 | sid |
Disclosure Of Shareholders Compensation Explanatory
DisclosureOfShareholdersCompensationExplanatory
|
<p id="xdx_80C_ecustom--DisclosureOfShareholdersCompensationExplanatory_z6tJNMTI4DD8" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>24.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82F_zWqUk22wmjlf">SHAREHOLDER’S COMPENSATION</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The Company's Bylaws provide for the distribution of minimum dividends of 25% of the adjusted net income in accordance with the laws, to the holders of their shares. Dividends are calculated in accordance with the Company's bylaws and the Brazilian Corporation Law.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">The profit allocation for 2022 and 2021 is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--SummaryOfDeliberateAndPaidDividendsTableTextBlock_pn3n3_zusehUjSwVBf" style="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SHAREHOLDER'S COMPENSATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BD_z3TEPckEpjjh" style="display: none">Schedule of deliberate and paid dividends</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 75%"> </td> <td style="text-align: center; width: 5%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 19%">12/31/2022</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Profit for the year</td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td id="xdx_98B_eifrs-full--ProfitLossAttributableToOwnersOfParent_c20220101__20221231_pn3n3" style="font-weight: bold; text-align: right" title="Profit for the year"> 1,554,060</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> Capital reserve</td> <td style="text-align: center"><span id="xdx_90A_ecustom--PercentageOfCapitallReserve_iI_pid_dp_c20221231_zjDJs5WAaxA" title="Percentual de Reserva de Capital">5</span>%</td> <td> </td> <td id="xdx_98C_ecustom--CapitalReserves_c20220101__20221231_pn3n3" style="text-align: right" title="Capital reserve"> (77,703)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Interest on equity prescribed <span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"><sup>(1)</sup></span></td> <td style="text-align: center"> </td> <td> </td> <td id="xdx_98B_ecustom--InterestOnEquityPrescribed_pn3n3_c20220101__20221231_fKDEp_zkReVDC5b1O4" style="border-bottom: Black 0.5pt solid; text-align: right" title="Interest on equity prescribed">789</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Net income after destination</td> <td style="font-weight: bold; text-align: center"> </td> <td> </td> <td id="xdx_98F_ecustom--NetIncomeAfterDestination_pn3n3_c20220101__20221231_zL2lRvQAkle" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net income after destination"> 1,477,146</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: left">Interest on equity (approved CA on 12/29/2022) <span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"><sup>(2)</sup></span></td> <td style="text-align: center"> </td> <td> </td> <td id="xdx_981_ecustom--InterestOnEquity_pn3n3_c20220101__20221231_fKDIp_zg1ASQpu1Nq1" style="text-align: right" title="Interest on equity"> 700,000</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Additional dividends proposed to the profit account <span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"><sup>(3)</sup></span></td> <td style="text-align: center"> </td> <td> </td> <td id="xdx_985_ecustom--AdditionalDividendsProposedToProfitAccount_pn3n3_c20220101__20221231_fKDMp_zO1ekgfF6is1" style="text-align: right" title="Additional dividends proposed to the profit account"> 777,146</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: left">In addition, the Administration proposes:</td> <td style="border-bottom: Black 0.5pt solid; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Complementary dividends with Statutory Reserve <span style="font: normal 400 9pt Arial, Helvetica, Sans-Serif"><sup>(4)</sup></span></td> <td> </td> <td> </td> <td id="xdx_98F_ecustom--ComplementaryDividendsWithStatutoryReserve_pn3n3_c20220101__20221231_fKDQp_zZdkztf0Ke92" style="text-align: right" title="Complementary dividends with Statutory Reserve"> 836,854</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At the Annual General Meeting to be held on April 28, 2023, the proposal for allocation of profits resented in the financial statements will be deliberated.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F09_zHtEioVuAfk2" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F14_z817bPW6JGti" style="text-align: justify">As provided for in the Bylaws, as of December 31, 2022, the Company reversed, to the retained earnings account, the amount of R$<span id="xdx_90B_ecustom--InterestOnEquityPrescribed_pn3n3_c20220101__20221231_zFxj3uoaEAA6" title="Interest on equity prescribed">789</span>, related to prescribed interest on equity, respectively, which will be submitted to the resolution of the Annual General Meeting.</td> </tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F09_zb80K5SdYQP9" style="width: 15pt; text-align: right">(2)</td><td style="width: 5pt"/><td id="xdx_F1A_zrcIEHafRcGi" style="text-align: justify">At the meeting held on December 23, 2022, the Board of Directors approved the payment to shareholders, in advance of the minimum mandatory dividends, gross interest on equity in the amount of R$<span id="xdx_903_ecustom--GrossInterestOnEquity_iI_pn3n3_c20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zUeW4nZtPMQ7" title="Gross interest on equity">700,000</span>, corresponding to a gross amount of R$<span id="xdx_90D_ecustom--EquityPerShare_iI_pid_c20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zrMpEyrkAhs4" title="Equity per share">0.52786606981</span> per share. Considering the withholding income tax at the rate of <span id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20221201__20221223__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z336AAOTQxc7" title="Income tax rate">15</span>%, the amount to be paid, net of income tax, will be R$<span id="xdx_90D_ecustom--GrossInterestOnEquity_iI_pn3n3_c20221223_z8JD38BiU7Le" title="Gross interest on equity">595,000</span>, equivalent to R$<span id="xdx_903_ecustom--EquityPerShare_iI_pid_c20221223_zXhleF1UkcFi" title="Equity per share">0.44868615934</span> per share. Interest on equity will be paid to shareholders until May 31, 2023, without monetary adjustment. The amount is recorded in current liabilities.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0F_z9nyhjvjqedk" style="width: 15pt; text-align: right">(3)</td><td style="width: 5pt"/><td id="xdx_F11_zoLE9lyITb2e" style="text-align: justify">The proposed additional dividends in the amount of R$<span id="xdx_908_ecustom--ProposedDividends_pn3n3_c20220101__20221231_zdPoCXMGdnT7" title="Proposed dividends">777,146</span> will be deliberated at the Company's AGM, the amount is recorded in equity under "Proposed dividends".</td> </tr></table> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0F_zpNyJgfxixJ1" style="width: 15pt; text-align: right">(4)</td><td style="width: 5pt"/><td id="xdx_F17_zK3Sm96hJYuc" style="text-align: justify">Additionally, the Company will deliberate at the AGM on the approval of the proposed additional dividends in the amount of R$836,854 from the earnings reserve account, the amount is recorded in equity under "Proposed dividends".</td> </tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Deliberation and/or payment of dividends occurred in 2022:</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On November 21, 2022, the Board of Directors approved the proposed distribution of interim dividends, from the earnings reserve account, in the amount of R$<span id="xdx_90F_eifrs-full--AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_pn3n3_c20221101__20221121__srt--TitleOfIndividualAxis__srt--DirectorMember_zIBPa08ye6T1" title="Reserve amount">1,564,115</span>, corresponding to the amount of R$<span id="xdx_904_eifrs-full--WeightedAverageSharePrice2019_pip0_c20221101__20221121__srt--TitleOfIndividualAxis__srt--DirectorMember_zCksZYtEJq5c" title="Share price">1.179490003008100</span> per share. The dividends were paid, without monetary adjustment, on December 2, 2022.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At the Annual General Meeting held on April 29, 2022 to approve the 2021 results, the Company approved the distribution of R$<span id="xdx_903_eifrs-full--DividendsReceived_pn3n3_c20220401__20220429_zyfNh2WjSwSh" title="Amount of dividends">2,911,424</span> and from the total amount of dividends declared by the AGM:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in">(i) R$<span id="xdx_900_ecustom--PaymentOfDividend_pn3n3_c20210701__20210727__srt--TitleOfIndividualAxis__srt--DirectorMember_zszfNgiBUdhd" title="Payment of dividend">1,750,000</span> have already been distributed to shareholders, as decided by the Board of Directors in the meeting held on July 27, 2021;</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in">(ii) R$<span id="xdx_903_eifrs-full--EquityInterestsOfAcquirer_iI_pn3n3_c20220520__srt--TitleOfIndividualAxis__srt--DirectorMember_zzXwp9vGlYbi" title="Interest on equity">256,952</span> have already been paid on May 20, 2022, as interest on equity, as decided by the Board of Directors in the meeting held on December 29, 2021; and</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in">(iii) R$<span id="xdx_90C_eifrs-full--AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_pn3n3_c20220401__20220429_zUGGDTsJZaTi" title="Reserve amount">904,472</span>, corresponding to the amount of R$<span id="xdx_901_eifrs-full--WeightedAverageSharePrice2019_pip0_c20220401__20220429_zhlS5NkmHDtb" title="Share price">0.681594305290377</span> per share, without monetary adjustment, in two equal installments, in the amount of R$<span id="xdx_908_eifrs-full--AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied_pn3n3_c20220501__20220520_z9qBMtIIZu34" title="Reserve amount">452,236</span> each, corresponding to R$<span id="xdx_90C_eifrs-full--WeightedAverageSharePrice2019_pip0_c20220501__20220520_zqNzvqKvt1n9" title="Share price">0.340797152645188</span> per share, based on the shareholders' positions as of April 29, 2022, the first installment has already been paid to shareholders residing in Brazil as of May 20, 2022 and the second installment has been paid as of December 2, 2022.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company adopts a profit distribution policy which, in compliance with the provisions of Law No. 6,404/76 as amended by Law 9,457/97, will imply the allocation of all net income to its shareholders, provided that the following priorities are preserved, regardless of its order: (i) business strategy; (ii) compliance with obligations; (iii) making the necessary investments; and (iv) the maintenance of a good financial situation for the Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; background-color: white">In accordance with article 33 of the Company’s Bylaws, at least 25% of the net income for the year, adjusted under the terms of article 202 of Law 6,404/76, will be distributed as dividends in each fiscal year, which will be reflected in current liabilities. In addition, the Board of Directors may pay interest on equity by allocating the amount of interest paid or credited to the minimum mandatory dividends mentioned above. If the Company reports a dividend higher than the mandatory minimum in the allocation proposal, this amount is highlighted in a specific account in equity under “Proposed Additional Dividend”.</p> | |
| CY2022 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
1554060000 | brl |
| CY2022Q4 | sid |
Percentage Of Capitall Reserve
PercentageOfCapitallReserve
|
0.05 | pure |
| CY2022 | sid |
Capital Reserves
CapitalReserves
|
-77703000 | brl |
| CY2022 | sid |
Interest On Equity Prescribed
InterestOnEquityPrescribed
|
789000 | brl |
| CY2022 | sid |
Net Income After Destination
NetIncomeAfterDestination
|
1477146000 | brl |
| CY2022 | sid |
Interest On Equity
InterestOnEquity
|
700000000 | brl |
| CY2022 | sid |
Additional Dividends Proposed To Profit Account
AdditionalDividendsProposedToProfitAccount
|
777146000 | brl |
| CY2022 | sid |
Complementary Dividends With Statutory Reserve
ComplementaryDividendsWithStatutoryReserve
|
836854000 | brl |
| CY2022 | sid |
Interest On Equity Prescribed
InterestOnEquityPrescribed
|
789000 | brl |
| CY2022Q4 | sid |
Gross Interest On Equity
GrossInterestOnEquity
|
595000000 | brl |
| CY2022Q4 | sid |
Equity Per Share
EquityPerShare
|
0.44868615934 | |
| CY2022 | sid |
Proposed Dividends
ProposedDividends
|
777146000 | brl |
| CY2022Q2 | ifrs-full |
Dividends Received
DividendsReceived
|
2911424000 | brl |
| CY2022Q2 | ifrs-full |
Amount Removed From Reserve Of Cash Flow Hedges And Included In Initial Cost Or Other Carrying Amount Of Nonfinancial Asset Liability Or Firm Commitment For Which Fair Value Hedge Accounting Is Applied
AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
|
904472000 | brl |
| CY2022Q2 | ifrs-full |
Weighted Average Share Price2019
WeightedAverageSharePrice2019
|
0.681594305290377 | |
| CY2022Q2 | ifrs-full |
Amount Removed From Reserve Of Cash Flow Hedges And Included In Initial Cost Or Other Carrying Amount Of Nonfinancial Asset Liability Or Firm Commitment For Which Fair Value Hedge Accounting Is Applied
AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
|
452236000 | brl |
| CY2022Q2 | ifrs-full |
Weighted Average Share Price2019
WeightedAverageSharePrice2019
|
0.340797152645188 | |
| CY2022 | ifrs-full |
Disclosure Of Revenue Explanatory
DisclosureOfRevenueExplanatory
|
<p id="xdx_809_eifrs-full--DisclosureOfRevenueExplanatory_zeeD9JMqXjAi" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>25.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_828_zF8VzW3YvLGa">NET REVENUE FROM SALES</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Net sales revenue is comprised as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfNetSalesRevenueExplanatory_pn3n3_z8HbsTPoOoE4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - NET REVENUE FROM SALES (Details)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B2_z830OH29NKnd" style="display: none">Schedule of net sales revenue</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 43%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 18%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 18%"> Consolidated </td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Gross revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; text-align: left">Domestic market</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue">30,343,033</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue">29,724,648</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue">16,652,801</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Foreign market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue">20,691,181</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue">25,090,313</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue">17,396,259</td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--GrossRevenue_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue">51,034,214</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--GrossRevenue_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue">54,814,961</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--GrossRevenue_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue">34,049,060</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Deductions </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Sales returns, discounts and rebates</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--SalesReturnsAndDiscounts_pn3n3_c20220101__20221231_zuAmD0HQpeqh" style="text-align: right" title="Sales returns, discounts and rebates"> (371,189)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--SalesReturnsAndDiscounts_pn3n3_c20210101__20211231_zIo8uSmyEHwi" style="text-align: right" title="Sales returns, discounts and rebates"> (272,842)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--SalesReturnsAndDiscounts_pn3n3_c20200101__20201231_zJW2hYcsqYpd" style="text-align: right" title="Sales returns, discounts and rebates"> (248,821)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Taxes on sales</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--TaxEffectOfRevenues_c20220101__20221231_pn3n3" style="text-align: right" title="Taxes on sales"> (6,300,905)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--TaxEffectOfRevenues_c20210101__20211231_pn3n3" style="text-align: right" title="Taxes on sales"> (6,630,080)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--TaxEffectOfRevenues_c20200101__20201231_pn3n3" style="text-align: right" title="Taxes on sales"> (3,736,219)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--RevenueDeductions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"> (6,672,094)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--RevenueDeductions_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"> (6,902,922)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--RevenueDeductions_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"> (3,985,040)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Net revenue</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_ecustom--NetRevenues_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">44,362,120</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_ecustom--NetRevenues_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">47,912,039</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_ecustom--NetRevenues_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">30,064,020</td></tr> </table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><b>a)</b></td><td style="text-align: justify"><b>Nature of goods and services.</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company generates revenue from (i) the production and sale of steel, cement and iron ore, (ii) the provision of maritime freight services, in the case of iron ore export sales, and rail and port logistics services and (iii) sales of energy.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><b>b)</b></td><td style="text-align: justify"><b>Timing of revenue recognition.</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company recognizes revenue once all of the following conditions are satisfied:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">1. Identification of the contract for sale of goods or provision of services;</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">2. Identification of the performance obligations;</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">3. Determination of the contract value;</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">4. Determination of the value allocated to each performance obligation included in the contract; and</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in">5. Revenue recognition over time or at the time the performance obligations are completed.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the case of sales of goods, performance obligations are usually completed upon delivery of the goods to the destination specified by customers, which may be customers’ warehouses or, in the case of iron ore export sales, when the product is loaded on the ship. In certain cases, judgment may be required to determine when performance obligations are completed, based on the following indicators:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">I.</td><td style="text-align: justify">Whether the customer has the significant risks and rewards of ownership and has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the good; and</td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">II.</td><td style="text-align: justify">Whether the customer has a present obligation to pay in accordance with the terms of the sales contract.</td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Accordingly, the Company discloses revenue from each of its business segments as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Steel:</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company recognizes revenues from sales of steel products when control of the product passes to customers, which may be either upon delivery of the goods to the destination specified by customers or when the customer picks up the goods for delivery, depending on whether the customer contracts logistics services from the Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Cement</b>:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company recognizes revenues from sales of cement when control of the product passes to customers, which may be either upon delivery of the goods to the destination specified by customers or when the customer picks up the goods for delivery, depending on whether the customer contracts logistics services from the Company.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Mining:</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company recognizes revenues from sales of iron ore when control of the product passes to customers, which generally occurs, in the case of export sales, when the product is loaded on the ship and, in the case of domestic sales, when the product is loaded on the train.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Iron ore export sales pursuant to the Incoterms “Cost, Insurance and Freight – CIF” and “Cost and Freight – CFR” include maritime freight service embedded in the same invoice. In this case, the performance obligation of the maritime freight service is considered separately from the shipment of iron ore and the Company recognizes revenue from the provision of this service upon delivery of the goods to the destination specified by customers.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Logistics:</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Rail logistics services. The Company’s rail logistics services are provided by its subsidiary Ferrovia Transnordestina Logística S.A. (“FTL”). The Company recognizes revenues from rail logistics services when the performance obligation, which is the contracted service, is completed, which occurs upon delivery of the goods to the destination specified by customers.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Port logistics services. The Company’s port logistics services, which comprise handling of containers and storage, are provided by its subsidiary Sepetiba Tecon S.A. (“TECON”). The Company recognizes revenues from port logistics services when the performance obligation is completed. In the case of handling of containers, the performance obligation comprises the pool of services contracted. In the case of storage services, each month of storage represents a performance obligation and, consequently, the Company recognizes revenue on a monthly basis.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Energy:</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company recognizes revenues from sales of energy that it has not used in its operations. This excess energy is made available through the public network and the Chamber of Electric Energy Commercialization (Câmara de Comercialização de Energia Elétrica), which is the governmental agency responsible for managing the network, redirects the energy to the electric system and, on a monthly basis, informs the Company of the amount of energy that was redirected to the electric system. Accordingly, the Company issues its invoice to this governmental agency and simultaneously recognizes the revenue from the sale of energy.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s only variable consideration arises when iron ore is provisionally priced and there is a difference with the final price, which depends on future index prices. In this case, the Company initially recognizes revenue based on the applicable forward market price and then accounts for any eventual adjustment based on the final price. The period between provisional pricing and final invoicing is typically between 60 and 120 days.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Where the Company has contracts with unfulfilled performance obligations at the end of a fiscal period, it discloses the transaction price allocated to these performance obligations. The Company does not disclose this information for contracts with an expected duration of one year or less.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company presents revenues on a consolidated basis in its income statement and by segment in the explanatory note 29 - Segment Information.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><b>c)</b></td><td style="text-align: justify"><b>Payment terms.</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Generally, all sales of goods and provisions of services are payable within 30 days of the invoice date.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | sid |
Indemnities
Indemnities
|
10588000 | brl |
| CY2021 | sid |
Indemnities
Indemnities
|
13646000 | brl |
| CY2020 | sid |
Indemnities
Indemnities
|
245945000 | brl |
| CY2022 | sid |
Rentals And Leases
RentalsAndLeases
|
17178000 | brl |
| CY2022 | sid |
Schedule Of Net Sales Revenue Explanatory
ScheduleOfNetSalesRevenueExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfNetSalesRevenueExplanatory_pn3n3_z8HbsTPoOoE4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - NET REVENUE FROM SALES (Details)"> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B2_z830OH29NKnd" style="display: none">Schedule of net sales revenue</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 43%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 18%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 18%"> Consolidated </td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt; background-color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Gross revenue</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="border-top: Black 0.5pt solid; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; text-align: left">Domestic market</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue">30,343,033</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue">29,724,648</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_pn3n3" style="text-align: right" title="Gross revenue">16,652,801</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Foreign market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_ecustom--GrossRevenue_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue">20,691,181</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--GrossRevenue_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue">25,090,313</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--GrossRevenue_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_pn3n3" style="text-align: right" title="Gross revenue">17,396,259</td></tr> <tr style="vertical-align: middle; background-color: white"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--GrossRevenue_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue">51,034,214</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_ecustom--GrossRevenue_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue">54,814,961</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--GrossRevenue_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right" title="Gross revenue">34,049,060</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Deductions </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Sales returns, discounts and rebates</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--SalesReturnsAndDiscounts_pn3n3_c20220101__20221231_zuAmD0HQpeqh" style="text-align: right" title="Sales returns, discounts and rebates"> (371,189)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--SalesReturnsAndDiscounts_pn3n3_c20210101__20211231_zIo8uSmyEHwi" style="text-align: right" title="Sales returns, discounts and rebates"> (272,842)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--SalesReturnsAndDiscounts_pn3n3_c20200101__20201231_zJW2hYcsqYpd" style="text-align: right" title="Sales returns, discounts and rebates"> (248,821)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Taxes on sales</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--TaxEffectOfRevenues_c20220101__20221231_pn3n3" style="text-align: right" title="Taxes on sales"> (6,300,905)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--TaxEffectOfRevenues_c20210101__20211231_pn3n3" style="text-align: right" title="Taxes on sales"> (6,630,080)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--TaxEffectOfRevenues_c20200101__20201231_pn3n3" style="text-align: right" title="Taxes on sales"> (3,736,219)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_ecustom--RevenueDeductions_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"> (6,672,094)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--RevenueDeductions_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"> (6,902,922)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_ecustom--RevenueDeductions_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Deductions"> (3,985,040)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Net revenue</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_ecustom--NetRevenues_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">44,362,120</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_ecustom--NetRevenues_c20210101__20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">47,912,039</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_ecustom--NetRevenues_c20200101__20201231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">30,064,020</td></tr> </table> | |
| CY2022 | sid |
Gross Revenue
GrossRevenue
|
51034214000 | brl |
| CY2021 | sid |
Gross Revenue
GrossRevenue
|
54814961000 | brl |
| CY2020 | sid |
Gross Revenue
GrossRevenue
|
34049060000 | brl |
| CY2022 | sid |
Sales Returns And Discounts
SalesReturnsAndDiscounts
|
-371189000 | brl |
| CY2021 | sid |
Sales Returns And Discounts
SalesReturnsAndDiscounts
|
-272842000 | brl |
| CY2020 | sid |
Sales Returns And Discounts
SalesReturnsAndDiscounts
|
-248821000 | brl |
| CY2022 | sid |
Tax Effect Of Revenues
TaxEffectOfRevenues
|
-6300905000 | brl |
| CY2021 | sid |
Tax Effect Of Revenues
TaxEffectOfRevenues
|
-6630080000 | brl |
| CY2020 | sid |
Tax Effect Of Revenues
TaxEffectOfRevenues
|
-3736219000 | brl |
| CY2022 | sid |
Revenue Deductions
RevenueDeductions
|
-6672094000 | brl |
| CY2021 | sid |
Revenue Deductions
RevenueDeductions
|
-6902922000 | brl |
| CY2020 | sid |
Revenue Deductions
RevenueDeductions
|
-3985040000 | brl |
| CY2022 | sid |
Net Revenues
NetRevenues
|
44362120000 | brl |
| CY2021 | sid |
Net Revenues
NetRevenues
|
47912039000 | brl |
| CY2020 | sid |
Net Revenues
NetRevenues
|
30064020000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Expenses By Nature Explanatory
DisclosureOfExpensesByNatureExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfExpensesByNatureExplanatory_zWf8p2x8lJF6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>26.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_829_zD25LL2qO9Sa">EXPENSES BY NATURE</span></b></span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpensesByNatureTableTextBlock_pn3n3_zFXMzrsXuBC7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B3_z2fFxKonLi8b" style="display: none">Schedule of expenses by nature</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 46%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 17%"> Consolidated </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2020</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Raw materials and inputs</td> <td> </td> <td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zItjWTZYUtfd" style="text-align: right" title="Expense, net"> (14,572,337)</td> <td> </td> <td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zu3h8XSaY3H3" style="text-align: right" title="Expense, net"> (10,405,028)</td> <td> </td> <td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--RawMaterialsAndInputsMember_zARC1wSqrra3" style="text-align: right" title="Expense, net"> (6,928,517)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Outsourcing material</td> <td> </td> <td id="xdx_989_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsourcingMaterialMember_zp3PIOCobIT9" style="text-align: right" title="Expense, net"> (3,265,627)</td> <td> </td> <td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsourcingMaterialMember_zL6BfYW1wNk4" style="text-align: right" title="Expense, net"> (4,476,702)</td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Labor cost</td> <td style="font-style: italic; vertical-align: bottom"> </td> <td id="xdx_98F_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--LaborCostMember_z4ehAx1l6rMg" style="vertical-align: bottom; text-align: right" title="Expense, net"> (3,320,234)</td> <td style="font-style: italic; vertical-align: bottom"> </td> <td id="xdx_98E_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--LaborCostMember_zsf6melYdT18" style="vertical-align: bottom; text-align: right" title="Expense, net"> (2,746,454)</td> <td style="font-style: italic; vertical-align: bottom"> </td> <td id="xdx_984_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--LaborCostMember_zKphwmBgN7If" style="vertical-align: bottom; text-align: right" title="Expense, net"> (3,187,428)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Supplies</td> <td> </td> <td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zFLyMn9P5jBg" style="text-align: right" title="Expense, net"> (3,501,649)</td> <td> </td> <td id="xdx_98F_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zhb9m2T1MlPc" style="text-align: right" title="Expense, net"> (2,297,069)</td> <td> </td> <td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SuppliesMember_zrAZQHSrJuCh" style="text-align: right" title="Expense, net"> (2,150,452)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Maintenance cost (services and materials)</td> <td> </td> <td id="xdx_987_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_ztwEC0hs1tfl" style="text-align: right" title="Expense, net"> (916,646)</td> <td> </td> <td id="xdx_98C_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_zP0Dz27IA0k1" style="text-align: right" title="Expense, net"> (1,268,752)</td> <td> </td> <td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--MaintenanceCostServicesAndMaterialsMember_z67mlperlpYa" style="text-align: right" title="Expense, net"> (1,340,255)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Outsourcing services</td> <td> </td> <td id="xdx_986_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zj29xcuj0vF4" style="text-align: right" title="Expense, net"> (2,178,589)</td> <td> </td> <td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zAoXBlb8a0Yk" style="text-align: right" title="Expense, net"> (2,119,515)</td> <td> </td> <td id="xdx_98B_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsourcingServicesMember_zMTgXmrUAlhe" style="text-align: right" title="Expense, net"> (2,217,657)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Freight</td> <td> </td> <td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--FreightsMember_zCOEtNHS6xie" style="text-align: right" title="Expense, net"> (2,826,821)</td> <td> </td> <td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--FreightsMember_zvlybHwWwTgj" style="text-align: right" title="Expense, net"> (1,835,601)</td> <td> </td> <td id="xdx_985_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--FreightsMember_zuAPXZH59Ava" style="text-align: right" title="Expense, net"> (1,637,585)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Depreciation, amortization and depletion</td> <td> </td> <td id="xdx_982_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zRmU3mBDqfid" style="text-align: right" title="Expense, net"> (2,792,845)</td> <td> </td> <td id="xdx_980_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zDl2Go2TxAzk" style="text-align: right" title="Expense, net"> (2,114,681)</td> <td> </td> <td id="xdx_98A_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zd5GOI51TPDi" style="text-align: right" title="Expense, net"> (2,421,458)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Others</td> <td> </td> <td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zqjB7hyX3ADf" style="text-align: right" title="Expense, net"> (929,205)</td> <td> </td> <td id="xdx_988_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zDwDcwAdMM68" style="text-align: right" title="Expense, net"> (1,533,119)</td> <td> </td> <td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OthersOneMember_zdp96unjR8H1" style="text-align: right" title="Expense, net"> (1,750,424)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"> </td> <td style="font-weight: bold; font-style: italic"> </td> <td id="xdx_983_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20220101__20221231_zuhjWVziR406" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"> (34,303,953)</td> <td style="font-weight: bold; font-style: italic"> </td> <td id="xdx_981_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20210101__20211231_zQCdigJqQQQ3" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"> (28,796,921)</td> <td style="font-weight: bold; font-style: italic"> </td> <td id="xdx_98E_ecustom--OperatingExpenseExcludingCostOfSale_pn3n3_c20200101__20201231_zfp3FQmpqOOb" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right" title="Expense, net"> (21,633,776)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom">Classified as:</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Cost of sales</td> <td style="font-style: italic; vertical-align: bottom"> </td> <td id="xdx_98F_ecustom--CostOfSales1_pn3n3_c20220101__20221231_zvJYUfbUN1Di" style="vertical-align: bottom; text-align: right" title="Cost of sales"> (31,054,016)</td> <td style="font-style: italic; vertical-align: bottom"> </td> <td id="xdx_987_ecustom--CostOfSales1_pn3n3_c20210101__20211231_zGeedvKGFJ8h" style="vertical-align: bottom; text-align: right" title="Cost of sales"> (25,837,475)</td> <td style="font-style: italic; vertical-align: bottom"> </td> <td id="xdx_988_ecustom--CostOfSales1_pn3n3_c20200101__20201231_zCcJbvppZNg8" style="vertical-align: bottom; text-align: right" title="Cost of sales"> (19,124,901)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Selling expenses</td> <td> </td> <td id="xdx_98B_ecustom--SalesAndMarketingExpense1_c20220101__20221231_pn3n3" style="text-align: right" title="Selling expenses"> (2,575,818)</td> <td> </td> <td id="xdx_982_ecustom--SalesAndMarketingExpense1_pn3n3_c20210101__20211231_zkzCKetEdRwg" style="text-align: right" title="Selling expenses"> (2,372,298)</td> <td> </td> <td id="xdx_985_ecustom--SalesAndMarketingExpense1_pn3n3_c20200101__20201231_znCf25k0HQ42" style="text-align: right" title="Selling expenses"> (2,004,417)</td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">General and administrative expenses</td> <td> </td> <td id="xdx_986_ecustom--AdministrativeExpense1_c20220101__20221231_pn3n3" style="text-align: right" title="General and administrative expenses"> (674,119)</td> <td> </td> <td id="xdx_988_ecustom--AdministrativeExpense1_pn3n3_c20210101__20211231_zdAI8fXmB3Jl" style="text-align: right" title="General and administrative expenses"> (587,148)</td> <td> </td> <td id="xdx_989_ecustom--AdministrativeExpense1_pn3n3_c20200101__20201231_zmNIbJFmGDij" style="text-align: right" title="General and administrative expenses"> (504,458)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"> </td> <td style="font-weight: bold; font-style: italic"> </td> <td id="xdx_983_ecustom--MiscellaneousOtherOperatingExpense1_c20220101__20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> (34,303,953)</td> <td style="font-weight: bold; font-style: italic"> </td> <td id="xdx_98D_ecustom--MiscellaneousOtherOperatingExpense1_pn3n3_c20210101__20211231_zKpmvOpO1qgg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> (28,796,921)</td> <td style="font-weight: bold; font-style: italic"> </td> <td id="xdx_98E_ecustom--MiscellaneousOtherOperatingExpense1_pn3n3_c20200101__20201231_zbucA2hIiBlh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Total"> (21,633,776)</td></tr> </table> <p id="xdx_8A8_z0muDFu4wwkf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The depreciation, amortization and depletion for the year were distributed as follows.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfDepreciationAmortizationAndDepletionExplanatory_zzqs4pAKZti3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details 1)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B7_zTxD2Dm5rF27" style="display: none">Schedule of depreciation, amortization and depletion</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td id="xdx_49A_20220101__20221231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_z8VvCqFAirj6" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_494_20210101__20211231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zGEtt5cDpQcl" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_491_20200101__20201231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zBJxCrECZbQd" style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 41%"> </td> <td style="font-weight: bold; width: 19%"> </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 19%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 19%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2020</td></tr> <tr id="xdx_40B_eifrs-full--CostOfSales_iN_di_ztzrD4QEuwEl" style="vertical-align: middle; background-color: #DCE6F1"> <td>Production costs <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F44_zoCxokpSWN0k">(1)</sup></span></td> <td style="text-align: right"> (2,752,557)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (2,075,488)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (2,374,046)</td></tr> <tr id="xdx_402_eifrs-full--SalesAndMarketingExpense_iN_di_zOoOx9m0Ltf5" style="vertical-align: middle"> <td>Selling expenses</td> <td style="text-align: right"> (13,948)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (11,227)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (13,978)</td></tr> <tr id="xdx_404_eifrs-full--AdministrativeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td>General and administrative expenses</td> <td style="text-align: right"> (26,340)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (27,966)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (33,434)</td></tr> <tr id="xdx_403_eifrs-full--OperatingExpense_iN_di_zSeSgjAhoa1a" style="vertical-align: middle"> <td style="color: White; font-weight: bold">Total</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,792,845)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,114,681)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,421,458)</td></tr> <tr id="xdx_404_eifrs-full--OtherOperatingIncomeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td>Other operational <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F4C_zODOUzskBWFl">(2)</sup></span></td> <td style="text-align: right"> (77,386)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (97,725)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (95,270)</td></tr> <tr id="xdx_400_eifrs-full--MiscellaneousOtherOperatingExpense_iN_di_zpf5IvOMAXh7" style="vertical-align: middle"> <td style="color: White; font-weight: bold">Net</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,870,231)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,212,406)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,516,728)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F01_zCpVy5FadrXe" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F16_zyHoKu0nOhMc" style="text-align: justify">The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786 as of December 31, 2021 ) . </td> </tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F04_z0nNfWNNFQsa" style="width: 15pt; text-align: right">(2)</td><td style="width: 5pt"/><td id="xdx_F16_zZ489AzWFKv" style="text-align: justify">They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization of the SWT customer portfolio, classified in other operating expenses, see note 27.</td> </tr></table> <p id="xdx_8A0_zsaK1aFPUQkh" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | sid |
Operating Expense Excluding Cost Of Sale
OperatingExpenseExcludingCostOfSale
|
-34303953000 | brl |
| CY2021 | sid |
Operating Expense Excluding Cost Of Sale
OperatingExpenseExcludingCostOfSale
|
-28796921000 | brl |
| CY2020 | sid |
Operating Expense Excluding Cost Of Sale
OperatingExpenseExcludingCostOfSale
|
-21633776000 | brl |
| CY2022 | sid |
Cost Of Sales1
CostOfSales1
|
-31054016000 | brl |
| CY2021 | sid |
Cost Of Sales1
CostOfSales1
|
-25837475000 | brl |
| CY2020 | sid |
Cost Of Sales1
CostOfSales1
|
-19124901000 | brl |
| CY2022 | sid |
Sales And Marketing Expense1
SalesAndMarketingExpense1
|
-2575818000 | brl |
| CY2021 | sid |
Sales And Marketing Expense1
SalesAndMarketingExpense1
|
-2372298000 | brl |
| CY2020 | sid |
Sales And Marketing Expense1
SalesAndMarketingExpense1
|
-2004417000 | brl |
| CY2022 | sid |
Administrative Expense1
AdministrativeExpense1
|
-674119000 | brl |
| CY2021 | sid |
Administrative Expense1
AdministrativeExpense1
|
-587148000 | brl |
| CY2020 | sid |
Administrative Expense1
AdministrativeExpense1
|
-504458000 | brl |
| CY2022 | sid |
Miscellaneous Other Operating Expense1
MiscellaneousOtherOperatingExpense1
|
-34303953000 | brl |
| CY2021 | sid |
Miscellaneous Other Operating Expense1
MiscellaneousOtherOperatingExpense1
|
-28796921000 | brl |
| CY2020 | sid |
Miscellaneous Other Operating Expense1
MiscellaneousOtherOperatingExpense1
|
-21633776000 | brl |
| CY2022 | sid |
Disclosure Of Depreciation Amortization And Depletion Explanatory
DisclosureOfDepreciationAmortizationAndDepletionExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfDepreciationAmortizationAndDepletionExplanatory_zzqs4pAKZti3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EXPENSES BY NATURE (Details 1)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B7_zTxD2Dm5rF27" style="display: none">Schedule of depreciation, amortization and depletion</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td id="xdx_49A_20220101__20221231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_z8VvCqFAirj6" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_494_20210101__20211231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zGEtt5cDpQcl" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_491_20200101__20201231__custom--ExpenseByNatureAxis__custom--DepreciationAmortizationAndDepletionMember_zBJxCrECZbQd" style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 41%"> </td> <td style="font-weight: bold; width: 19%"> </td> <td style="font-weight: bold; text-align: center; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 19%"> </td> <td style="font-weight: bold; width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 19%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2020</td></tr> <tr id="xdx_40B_eifrs-full--CostOfSales_iN_di_ztzrD4QEuwEl" style="vertical-align: middle; background-color: #DCE6F1"> <td>Production costs <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F44_zoCxokpSWN0k">(1)</sup></span></td> <td style="text-align: right"> (2,752,557)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (2,075,488)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (2,374,046)</td></tr> <tr id="xdx_402_eifrs-full--SalesAndMarketingExpense_iN_di_zOoOx9m0Ltf5" style="vertical-align: middle"> <td>Selling expenses</td> <td style="text-align: right"> (13,948)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (11,227)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (13,978)</td></tr> <tr id="xdx_404_eifrs-full--AdministrativeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td>General and administrative expenses</td> <td style="text-align: right"> (26,340)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (27,966)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (33,434)</td></tr> <tr id="xdx_403_eifrs-full--OperatingExpense_iN_di_zSeSgjAhoa1a" style="vertical-align: middle"> <td style="color: White; font-weight: bold">Total</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,792,845)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,114,681)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,421,458)</td></tr> <tr id="xdx_404_eifrs-full--OtherOperatingIncomeExpense_i_pn3n3" style="vertical-align: middle; background-color: #DCE6F1"> <td>Other operational <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F4C_zODOUzskBWFl">(2)</sup></span></td> <td style="text-align: right"> (77,386)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (97,725)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (95,270)</td></tr> <tr id="xdx_400_eifrs-full--MiscellaneousOtherOperatingExpense_iN_di_zpf5IvOMAXh7" style="vertical-align: middle"> <td style="color: White; font-weight: bold">Net</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,870,231)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,212,406)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,516,728)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F01_zCpVy5FadrXe" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F16_zyHoKu0nOhMc" style="text-align: justify">The cost of production includes PIS and COFINS credits on lease agreements as of December 31, 2022, in the amount of R$7.429 (R$5.786 as of December 31, 2021 ) . </td> </tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F04_z0nNfWNNFQsa" style="width: 15pt; text-align: right">(2)</td><td style="width: 5pt"/><td id="xdx_F16_zZ489AzWFKv" style="text-align: justify">They mainly refer to the depreciation of investment properties, paralyzed equipment and amortization of the SWT customer portfolio, classified in other operating expenses, see note 27.</td> </tr></table> | |
| CY2022 | ifrs-full |
Disclosure Of Other Operating Income Expense Explanatory
DisclosureOfOtherOperatingIncomeExpenseExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfOtherOperatingIncomeExpenseExplanatory_zaehlelTfSX9" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>27.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_829_zHKQE4yErS87">OTHER OPERATING INCOME AND EXPENSES</span></b></span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfOtherOperatingIncomeExpensesTableTextBlock_pn3n3_z5qNPonwlHRk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - OTHER OPERATING INCOME AND EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left"><span id="xdx_8B8_zBDuFM0gC2C6" style="display: none">Schedule of other operating income (expenses)</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="font-weight: bold"> </td> <td id="xdx_492_20220101__20221231_zTagU8eBfKY7" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_49D_20210101__20211231_zv5e07GOFD4h" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_499_20200101__20201231_z9a2hQxGPHwl" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 55%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 14%"> Consolidated </td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; border-top-color: Black; border-top-width: 0.5pt">12/31/2021</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr id="xdx_409_ecustom--OtherOperatingIncomeAbstract_zw3coFEDjWMe" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Other operating income</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_40C_ecustom--Indemnities_zxZ1QhO080f6" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Receivables by indemnity</td> <td style="font-weight: bold"> </td> <td style="text-align: right">10,588</td> <td style="text-align: right"> </td> <td style="text-align: right">13,646</td> <td style="text-align: right"> </td> <td style="text-align: right"> 245,945</td></tr> <tr id="xdx_408_ecustom--RentalsAndLeases_zk8YaVBZL5O6" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Rentals and leases</td> <td style="font-weight: bold"> </td> <td style="text-align: right">17,178</td> <td style="text-align: right"> </td> <td style="text-align: right">11,688</td> <td style="text-align: right"> </td> <td style="text-align: right"> 9,096</td></tr> <tr id="xdx_403_ecustom--DividendsReceived1_z254rM9oFNbc" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Dividends received</td> <td style="font-weight: bold"> </td> <td style="text-align: right"> 832</td> <td style="text-align: right"> </td> <td style="text-align: right">26,600</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,197</td></tr> <tr id="xdx_40E_ecustom--PisAndCofinsToCompensate_zSQCKvkOWmZb" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">PIS, COFINS and INSS to compensate</td> <td style="font-weight: bold"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 236,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> 120,452</td></tr> <tr id="xdx_407_ecustom--ContractualFines_zPVxGYZ9zCg2" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Contractual fines</td> <td style="font-weight: bold"> </td> <td style="text-align: right">11,863</td> <td style="text-align: right"> </td> <td style="text-align: right"> 1,468</td> <td style="text-align: right"> </td> <td style="text-align: right"> 4,783</td></tr> <tr id="xdx_400_ecustom--UpdatedSharesFairValueThroughProfitOrLossOne_zs6tN1aAwCwj" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Updated shares – Fair value through profit or loss (note 14) </td> <td style="color: red; font-weight: bold"> </td> <td style="text-align: right"> (95,620)</td> <td style="text-align: right"> </td> <td style="text-align: right"> 109,254</td> <td style="text-align: right"> </td> <td style="text-align: right">12,579</td></tr> <tr id="xdx_40F_ecustom--NetGainInSharesSaleNote_z8fdPhgBaTo5" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Net gain in shares sale (note 10.d) <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F20_zTnDbQzG4x77">(1)</sup></span></td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 2,472,497</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_403_ecustom--OtherRevenues_zRBMrLLv3dR3" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Other revenues <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F2A_zvJ2IEorBKhf">(2)</sup></span></td> <td style="font-weight: bold"> </td> <td style="text-align: right"> 308,392</td> <td style="text-align: right"> </td> <td style="text-align: right">87,219</td> <td style="text-align: right"> </td> <td style="text-align: right">32,747</td></tr> <tr id="xdx_406_ecustom--TotalOtherOperatingIncome_zFtpnBMv4fAj" style="vertical-align: bottom"> <td style="color: White; padding-left: 15px; text-align: left">Total Other operating income</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 253,233</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 2,958,372</td> <td style="font-weight: bold"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 482,494</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"> </td> <td style="padding-left: 15px; font-weight: bold; font-style: italic; text-align: left"> </td> <td style="font-weight: bold; text-align: right"> -</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; text-align: right"> -</td> <td style="font-weight: bold; font-style: italic"> </td> <td style="font-weight: bold; text-align: right"> -</td></tr> <tr id="xdx_402_ecustom--OtherOperatingExpenseAbstract_iB_zI0KmwN5yX67" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Other operating expenses</td> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_403_ecustom--TaxesAndFees_zs4BSLQDbhyb" style="vertical-align: bottom"> <td style="padding-left: 15px; text-align: left">Taxes and fees</td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: right"> (372,897)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (109,693)</td> <td> </td> <td style="text-align: right"> (46,338)</td></tr> <tr id="xdx_402_ecustom--ExpensesWithEnvironmentalLiabilitiesNet_zbf5mnKmHII7" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Expenses/reversal with environmental liabilities, net</td> <td style="padding-left: 15px; text-align: left"> </td> <td style="text-align: right"> (10,145)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (8,789)</td> <td> </td> <td style="text-align: right">16,151</td></tr> <tr id="xdx_40A_ecustom--WriteoffprovisionOfJudicialDeposits_zKQVIK8OcML4"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Write-off/(Provision) of judicial lawsuits</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (209,396)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> (25,063)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> (130,869)</td></tr> <tr id="xdx_40A_ecustom--DepreciationAndAmortizations_znOwqT1mto57" style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Depreciation and amortization (note 26)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (77,386)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (97,725)</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> (95,270)</td></tr> <tr id="xdx_404_ecustom--ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal_ze3URmyikNB7"> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Reversal/(Write-off) of estimated losses on property, plant and equipment, intangible assets and PPI, net of reversal (notes 10.f, 11 and 12)</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right">24,133</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (112,886)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (13,130)</td></tr> <tr id="xdx_402_ecustom--ReversalOfImpairmentFairValueTransnordestina_zeYDOML2Pl6g" style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: middle; text-align: left">Reversal of Impairment Fair Value Transnordestina</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> 387,989</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr id="xdx_409_ecustom--EstimatedLossreversalInInventories_z5jOcHxjrmT8"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Estimated (Loss)/reversal in inventories</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (226,942)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (138,779)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (179,012)</td></tr> <tr id="xdx_40B_ecustom--IdlenessInStocksAndParalyzedEquipment_zbF9nyQCJWe5" style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Idleness in stocks and paralyzed equipment <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F21_zoz04FychHv">(3)</sup> </span></td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (122,031)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (37,609)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (303,975)</td></tr> <tr id="xdx_405_ecustom--StudiesAndProjectEngineeringExpenses_zYda0o4RdJt1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Studies and project engineering expenses</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (58,443)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (77,059)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (27,137)</td></tr> <tr id="xdx_40A_ecustom--ResearchAndDevelopmentExpenses_znUnPtGrL23" style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Research and development expenses</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (461)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (355)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (620)</td></tr> <tr id="xdx_401_ecustom--HealthcarePlanExpenses_zt4HBxAzYnij"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Healthcare plan expenses</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (24,158)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (31,989)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (117,193)</td></tr> <tr id="xdx_40A_ecustom--CashFlowHedgeRealized_zoV1G8NbUxBh" style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Cash flow hedge accounting realized (note 14) <span style="font: normal 400 8pt Arial, Helvetica, Sans-Serif"><sup id="xdx_F27_zzalTA5h5qKi">(4)</sup></span></td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (1,478,589)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (553,018)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (1,951,035)</td></tr> <tr id="xdx_403_ecustom--ActuarialPensionPlan1_zg84pUPd7JCg"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Actuarial pension plan</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (59,693)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (48,068)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr id="xdx_401_ecustom--OtherExpensesOne_zul7j6gEd5ik" style="background-color: #DCE6F1"> <td style="padding-left: 15px; vertical-align: bottom; text-align: left">Other expenses</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: middle; text-align: right"> (679,836)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (474,999)</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (421,628)</td></tr> <tr id="xdx_40F_ecustom--TotalOtherOperatingExpenses_zYkAzik0mhl" style="vertical-align: bottom"> <td style="color: White; padding-left: 15px; text-align: left">Total Other operating expenses</td> <td style="padding-left: 15px; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,907,855)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (1,716,032)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; text-align: right"> (3,270,056)</td></tr> <tr id="xdx_40D_ecustom--OtherOperatingIncomeExpense1_zvgzyrZL5v79" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="padding-left: 15px; font-weight: bold; text-align: left"> Other operating income (expenses), net </td> <td style="padding-left: 15px; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,654,622)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 1,242,340</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,787,562)</td></tr> </table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F01_zL8HIxmEVuIb" style="font-family: Arial, Helvetica, Sans-Serif">(1)</span></td><td style="text-align: justify"><span id="xdx_F10_zK31mTZr0ilc" style="font-family: Arial, Helvetica, Sans-Serif">Refers to the gain on the public offering of CSN Mineração shares (see note 10.d);</span></td></tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F00_zTRFHJSW1BY8" style="font-family: Arial, Helvetica, Sans-Serif">(2)</span></td><td style="text-align: justify"><span id="xdx_F13_zqVOwWVEFPi8" style="font-family: Arial, Helvetica, Sans-Serif">In 2022 the undisputed amount of R$<span id="xdx_902_ecustom--UndisputedAmount_iI_pn3n3_c20221231_zgXleJQqTRag" title="Undisputed amount">134,611</span> was recognized as refund of the amounts overpaid for railway freight from April 1994 to March 1996 to the company RFFSA, which after extinction became part of the Federal Government's liabilities;</span></td></tr></table> <p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F0A_zUPsKJYWOym7" style="font-family: Arial, Helvetica, Sans-Serif">(3)</span></td><td style="text-align: justify"><span id="xdx_F10_zXGNbyjMzsPa" style="font-family: Arial, Helvetica, Sans-Serif">In 2022, it is the unused capacity due to lower than usual production volume, because of the intense rains during the ore extraction operation;</span></td></tr></table> <p style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 7pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span id="xdx_F0F_zuk4r1UNr5dg" style="font-family: Arial, Helvetica, Sans-Serif">(4)</span></td><td style="text-align: justify"><span id="xdx_F18_zH6XCcE7NI0d" style="font-family: Arial, Helvetica, Sans-Serif">This refers to the effects of a cash flow hedge in the Company in the amount of (R$<span id="xdx_906_eifrs-full--GainLossOnHedgeIneffectiveness_pn3n3_c20220101__20221231_zFkk62VV9wRb" title="Effect of cash flow hedge">1,393,034</span>) and a foreign exchange cash flow hedge in the amount of (R$<span id="xdx_90F_ecustom--ForeignExchangeCashFlowHedge_pn3n3_c20220101__20221231_zXyAf8TPWgz6" title="Foreign exchange cash flow hedge">85,555</span>).</span></td></tr></table> <p id="xdx_8A6_zaP6xhGQdUbj" style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> | |
| CY2021 | sid |
Rentals And Leases
RentalsAndLeases
|
11688000 | brl |
| CY2020 | sid |
Rentals And Leases
RentalsAndLeases
|
9096000 | brl |
| CY2022 | sid |
Dividends Received1
DividendsReceived1
|
832000 | brl |
| CY2021 | sid |
Dividends Received1
DividendsReceived1
|
26600000 | brl |
| CY2020 | sid |
Dividends Received1
DividendsReceived1
|
1197000 | brl |
| CY2021 | sid |
Pis And Cofins To Compensate
PisAndCofinsToCompensate
|
236000000 | brl |
| CY2020 | sid |
Pis And Cofins To Compensate
PisAndCofinsToCompensate
|
120452000 | brl |
| CY2022 | sid |
Contractual Fines
ContractualFines
|
11863000 | brl |
| CY2021 | sid |
Contractual Fines
ContractualFines
|
1468000 | brl |
| CY2020 | sid |
Contractual Fines
ContractualFines
|
4783000 | brl |
| CY2022 | sid |
Updated Shares Fair Value Through Profit Or Loss One
UpdatedSharesFairValueThroughProfitOrLossOne
|
-95620000 | brl |
| CY2021 | sid |
Updated Shares Fair Value Through Profit Or Loss One
UpdatedSharesFairValueThroughProfitOrLossOne
|
109254000 | brl |
| CY2020 | sid |
Updated Shares Fair Value Through Profit Or Loss One
UpdatedSharesFairValueThroughProfitOrLossOne
|
12579000 | brl |
| CY2021 | sid |
Net Gain In Shares Sale Note
NetGainInSharesSaleNote
|
2472497000 | brl |
| CY2022 | sid |
Other Revenues
OtherRevenues
|
308392000 | brl |
| CY2021 | sid |
Other Revenues
OtherRevenues
|
87219000 | brl |
| CY2020 | sid |
Other Revenues
OtherRevenues
|
32747000 | brl |
| CY2022 | sid |
Total Other Operating Income
TotalOtherOperatingIncome
|
253233000 | brl |
| CY2021 | sid |
Total Other Operating Income
TotalOtherOperatingIncome
|
2958372000 | brl |
| CY2020 | sid |
Total Other Operating Income
TotalOtherOperatingIncome
|
482494000 | brl |
| CY2022 | sid |
Taxes And Fees
TaxesAndFees
|
-372897000 | brl |
| CY2021 | sid |
Taxes And Fees
TaxesAndFees
|
-109693000 | brl |
| CY2020 | sid |
Taxes And Fees
TaxesAndFees
|
-46338000 | brl |
| CY2022 | sid |
Expenses With Environmental Liabilities Net
ExpensesWithEnvironmentalLiabilitiesNet
|
-10145000 | brl |
| CY2021 | sid |
Expenses With Environmental Liabilities Net
ExpensesWithEnvironmentalLiabilitiesNet
|
-8789000 | brl |
| CY2020 | sid |
Expenses With Environmental Liabilities Net
ExpensesWithEnvironmentalLiabilitiesNet
|
16151000 | brl |
| CY2022 | sid |
Writeoffprovision Of Judicial Deposits
WriteoffprovisionOfJudicialDeposits
|
-209396000 | brl |
| CY2021 | sid |
Writeoffprovision Of Judicial Deposits
WriteoffprovisionOfJudicialDeposits
|
-25063000 | brl |
| CY2020 | sid |
Writeoffprovision Of Judicial Deposits
WriteoffprovisionOfJudicialDeposits
|
-130869000 | brl |
| CY2022 | sid |
Depreciation And Amortizations
DepreciationAndAmortizations
|
-77386000 | brl |
| CY2021 | sid |
Depreciation And Amortizations
DepreciationAndAmortizations
|
-97725000 | brl |
| CY2020 | sid |
Depreciation And Amortizations
DepreciationAndAmortizations
|
-95270000 | brl |
| CY2022 | sid |
Reversalwriteoff Of Estimated Losses On Property Plant And Equipment Intangible Assets And Ppi Net Of Reversal
ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal
|
24133000 | brl |
| CY2021 | sid |
Reversalwriteoff Of Estimated Losses On Property Plant And Equipment Intangible Assets And Ppi Net Of Reversal
ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal
|
-112886000 | brl |
| CY2020 | sid |
Reversalwriteoff Of Estimated Losses On Property Plant And Equipment Intangible Assets And Ppi Net Of Reversal
ReversalwriteoffOfEstimatedLossesOnPropertyPlantAndEquipmentIntangibleAssetsAndPpiNetOfReversal
|
-13130000 | brl |
| CY2022 | sid |
Reversal Of Impairment Fair Value Transnordestina
ReversalOfImpairmentFairValueTransnordestina
|
387989000 | brl |
| CY2022 | sid |
Estimated Lossreversal In Inventories
EstimatedLossreversalInInventories
|
-226942000 | brl |
| CY2021 | sid |
Estimated Lossreversal In Inventories
EstimatedLossreversalInInventories
|
-138779000 | brl |
| CY2020 | sid |
Estimated Lossreversal In Inventories
EstimatedLossreversalInInventories
|
-179012000 | brl |
| CY2022 | sid |
Idleness In Stocks And Paralyzed Equipment
IdlenessInStocksAndParalyzedEquipment
|
-122031000 | brl |
| CY2021 | sid |
Idleness In Stocks And Paralyzed Equipment
IdlenessInStocksAndParalyzedEquipment
|
-37609000 | brl |
| CY2020 | sid |
Idleness In Stocks And Paralyzed Equipment
IdlenessInStocksAndParalyzedEquipment
|
-303975000 | brl |
| CY2022 | sid |
Studies And Project Engineering Expenses
StudiesAndProjectEngineeringExpenses
|
-58443000 | brl |
| CY2021 | sid |
Studies And Project Engineering Expenses
StudiesAndProjectEngineeringExpenses
|
-77059000 | brl |
| CY2020 | sid |
Studies And Project Engineering Expenses
StudiesAndProjectEngineeringExpenses
|
-27137000 | brl |
| CY2022 | sid |
Research And Development Expenses
ResearchAndDevelopmentExpenses
|
-461000 | brl |
| CY2021 | sid |
Research And Development Expenses
ResearchAndDevelopmentExpenses
|
-355000 | brl |
| CY2020 | sid |
Research And Development Expenses
ResearchAndDevelopmentExpenses
|
-620000 | brl |
| CY2022 | sid |
Healthcare Plan Expenses
HealthcarePlanExpenses
|
-24158000 | brl |
| CY2021 | sid |
Healthcare Plan Expenses
HealthcarePlanExpenses
|
-31989000 | brl |
| CY2020 | sid |
Healthcare Plan Expenses
HealthcarePlanExpenses
|
-117193000 | brl |
| CY2022 | sid |
Cash Flow Hedge Realized
CashFlowHedgeRealized
|
-1478589000 | brl |
| CY2021 | sid |
Cash Flow Hedge Realized
CashFlowHedgeRealized
|
-553018000 | brl |
| CY2020 | sid |
Cash Flow Hedge Realized
CashFlowHedgeRealized
|
-1951035000 | brl |
| CY2022 | sid |
Actuarial Pension Plan1
ActuarialPensionPlan1
|
-59693000 | brl |
| CY2021 | sid |
Actuarial Pension Plan1
ActuarialPensionPlan1
|
-48068000 | brl |
| CY2022 | sid |
Other Expenses One
OtherExpensesOne
|
-679836000 | brl |
| CY2021 | sid |
Other Expenses One
OtherExpensesOne
|
-474999000 | brl |
| CY2020 | sid |
Other Expenses One
OtherExpensesOne
|
-421628000 | brl |
| CY2022 | sid |
Total Other Operating Expenses
TotalOtherOperatingExpenses
|
-2907855000 | brl |
| CY2021 | sid |
Total Other Operating Expenses
TotalOtherOperatingExpenses
|
-1716032000 | brl |
| CY2020 | sid |
Total Other Operating Expenses
TotalOtherOperatingExpenses
|
-3270056000 | brl |
| CY2022 | sid |
Other Operating Income Expense1
OtherOperatingIncomeExpense1
|
-2654622000 | brl |
| CY2021 | sid |
Other Operating Income Expense1
OtherOperatingIncomeExpense1
|
1242340000 | brl |
| CY2020 | sid |
Other Operating Income Expense1
OtherOperatingIncomeExpense1
|
-2787562000 | brl |
| CY2022Q4 | sid |
Undisputed Amount
UndisputedAmount
|
134611000 | brl |
| CY2022 | ifrs-full |
Gain Loss On Hedge Ineffectiveness
GainLossOnHedgeIneffectiveness
|
1393034000 | brl |
| CY2022 | sid |
Foreign Exchange Cash Flow Hedge
ForeignExchangeCashFlowHedge
|
85555000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Finance Income Expense Explanatory
DisclosureOfFinanceIncomeExpenseExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zibgya2dEFb9" style="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>28.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82C_zj6opwMIn1Tk">FINANCIAL INCOME (EXPENSES)</span></b></span></td></tr></table> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--SummaryOfFinancialIncomeExpensesTableTextBlock_pn3n3_zNCTASd8qvPk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - FINANCIAL INCOME (EXPENSES) (Details)"> <tr> <td style="vertical-align: middle; text-align: left"><span id="xdx_8B4_z5CMxiQFen8d" style="display: none">Schedule of financial income expenses</span></td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_495_20220101__20221231_zRwL2cVKhAW8" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td id="xdx_49E_20210101__20211231_z0IL6HOe0Js4" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td id="xdx_498_20200101__20201231_zcx2CeGd2Jof" style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="width: 55%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"> </td> <td style="border-bottom: Black 0.5pt solid; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 14%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="font-weight: bold; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">12/31/2020</td></tr> <tr id="xdx_400_ecustom--FinanceIncomeAbstract_iB_zupJBS86mX0b" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Financial income</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_400_ecustom--RelatedParties_zA01vY8aZNF8" style="vertical-align: middle"> <td>Related parties (Note 22 a)</td> <td style="text-align: right"> </td> <td style="text-align: right"> 184,480</td> <td style="text-align: right"> </td> <td style="text-align: right">93,862</td> <td style="text-align: right"> </td> <td style="text-align: right">51,124</td></tr> <tr id="xdx_405_ecustom--IncomeFromFinancialInvestments_zpJgDb11L8F6" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Income from financial investments</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 763,259</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 279,467</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right">58,061</td></tr> <tr id="xdx_403_ecustom--UpdatedSharesFairValueThroughProfitOrLos_zMiICFeO2Se1"> <td style="vertical-align: middle; text-align: left">Updated shares – Fair value through profit or loss (note 14.d)<sup id="xdx_F45_zdpWlbqvcdBa">(1)</sup> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (1,198,164)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 385,297</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 1,190,489</td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_zLzIvTNbhHKe" style="vertical-align: middle; background-color: #DCE6F1"> <td>Other income</td> <td style="text-align: right"> </td> <td style="text-align: right"> 172,205</td> <td style="text-align: right"> </td> <td style="text-align: right"> 408,558</td> <td style="text-align: right"> </td> <td style="text-align: right"> 503,054</td></tr> <tr id="xdx_403_ecustom--FinanceIncomes_zCRO3CJEbkQ2" style="vertical-align: middle"> <td style="color: White">Financial income</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> (78,220)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 1,167,184</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 1,802,728</td></tr> <tr id="xdx_409_ecustom--FinanceCostsAbstract_zwqht58Xjfp" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Financial expenses</td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_409_ecustom--BorrowingsAndFinancingForeignCurrency_zKrbYP5SC71d"> <td style="vertical-align: middle; text-align: left">Borrowings and financing - foreign currency (note 13)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (1,238,372)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (1,590,120)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (1,600,973)</td></tr> <tr id="xdx_408_ecustom--BorrowingsAndFinancingLocalCurrency_zRhToMVU5Qp9" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Borrowings and financing - local currency (note 13)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (1,356,639)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (503,849)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (401,079)</td></tr> <tr id="xdx_408_ecustom--CapitalisedInterest_zaelDdLDSsd5"> <td style="vertical-align: middle; text-align: left">Capitalised interest (note 11)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 135,242</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right">87,414</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right">92,506</td></tr> <tr id="xdx_404_ecustom--RelatedPartiesOne_zyjfLk9ppdW4" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Related parties</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (10,297)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (12,072)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (13,608)</td></tr> <tr id="xdx_40F_ecustom--Leases_z0JP1JaXhv9c"> <td style="vertical-align: middle; text-align: left">Lease liabilities</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (68,533)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (59,260)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (50,804)</td></tr> <tr id="xdx_405_ecustom--InterestFinesAndLatePaymentCharges_zG9VtuqbQikk" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Interest and fines</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (95,667)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (73,334)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (290,673)</td></tr> <tr id="xdx_403_ecustom--InterestOnDrawnforfaitingRiskOperations_zjb2KeOCaGSd"> <td style="vertical-align: middle; text-align: left">Interest on drawn/forfaiting risk operations</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (444,062)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (126,232)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl8092">-</span></td></tr> <tr id="xdx_403_ecustom--AdjustmentPresentValueOfTradePayables_zpZlkSocBq4a" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">(-) Adjustment present value of trade payables</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (419,517)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (265,495)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (139,566)</td></tr> <tr id="xdx_40A_ecustom--CommissionAndBankFees_z82DAUSCt9el"> <td style="vertical-align: middle; text-align: left">Commission, bank fees, Guarantee and bank fees</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (165,397)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (239,451)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (162,085)</td></tr> <tr id="xdx_400_ecustom--PiscofinsOverFinancialIncome_zBwO257tM1jl" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">PIS/COFINS over financial income</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (118,311)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (88,897)</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (39,149)</td></tr> <tr id="xdx_406_ecustom--OtherFinancialExpenses_zNKBOES0hI4g" style="vertical-align: middle"> <td>Other financial expenses</td> <td style="text-align: right"> </td> <td style="text-align: right"> (390,598)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (285,832)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (270,764)</td></tr> <tr id="xdx_40C_ecustom--FinanceCosts1_zIdbjIdWyQke" style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: rgb(220,230,241)">Financial expenses</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> (4,172,151)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> (3,157,128)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> (2,876,195)</td></tr> <tr id="xdx_40B_ecustom--OthersFinancialItemsNetAbstract_iB_zsq7hbTNXQFf" style="vertical-align: middle"> <td style="font-weight: bold; text-align: left">Others financial items, net</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr id="xdx_40C_ecustom--ForeignExchangeAndMonetaryVariationNet_z9xK0qnXjK06" style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: left">Foreign exchange and monetary variation, net</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 783,902</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right">46,199</td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 392,971</td></tr> <tr id="xdx_407_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_z257GslPJqlf" style="vertical-align: middle"> <td>Gains and (losses) on exchange derivatives (*)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (48,556)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (439)</td> <td style="text-align: right"> </td> <td style="text-align: right"> (115,815)</td></tr> <tr id="xdx_401_ecustom--OthersFinancial_z478ee81ji8d" style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: rgb(220,230,241); font-weight: bold">Others financial</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 735,346</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">45,760</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> 277,156</td></tr> <tr id="xdx_40C_ecustom--FinancialIncomeExpenses_zwAl9LcsWRod" style="vertical-align: middle"> <td style="color: White; font-weight: bold">Financial income (expenses)</td> <td style="text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (3,436,805)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (3,111,368)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (2,599,039)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_40A_ecustom--FinancialIncomeExpensesNet_znfO00fA58xh" style="vertical-align: middle"> <td style="font-weight: bold">Financial income (expenses), net</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (3,515,025)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (1,944,184)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (796,311)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr id="xdx_408_ecustom--StatementOfGainsAndLossesOnDerivativeTransactionsAbstract_z3Liz5E2KpEb"> <td style="font-weight: bold; vertical-align: middle">(*) Statement of gains and (losses) on derivative transactions (note 14.c)</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr id="xdx_405_ecustom--DollarToRealNdf_zgdcGqxktPr1" style="background-color: #DCE6F1"> <td style="vertical-align: middle">Dollar - to - real NDF</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> 176,991</td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right">37,322</td> <td style="color: red; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr id="xdx_402_ecustom--RealToDollarSwap_zUNDKgFsISu8"> <td style="vertical-align: middle">Exchange rate swap Real x Dollar</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> (11,467)</td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr id="xdx_40C_ecustom--DollarToEuroSwap_zR21pvxfrD6" style="background-color: #DCE6F1"> <td style="vertical-align: middle">Exchange rate swap Dollar x Euro </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom"> </td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> 7,119</td> <td style="color: red; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (9,070)</td></tr> <tr id="xdx_409_ecustom--ExchangeRateSwapGbpEuro_zHpKaQLiirQ9"> <td style="vertical-align: middle">Exchange rate swap GBP x Euro </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="color: red; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (602)</td></tr> <tr id="xdx_408_ecustom--InterestRateSwapCdiXIpca_zuwZ7hzVbAlb" style="background-color: #DCE6F1"> <td style="vertical-align: middle">Interest rate swap CDI x IPCA</td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> (257,897)</td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (34,920)</td> <td style="color: red; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr id="xdx_403_ecustom--CdiXDollarSwap_zDhEaKpnGOTj"> <td style="vertical-align: middle">Exchange rate swap CDI x Dollar </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right">43,817</td> <td style="color: red; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (9,960)</td> <td style="color: red; vertical-align: middle; text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> (106,143)</td></tr> <tr id="xdx_406_ecustom--FinancialIncomeExpenses1_zdipT0qW3gU5" style="vertical-align: middle; background-color: #DCE6F1"> <td style="color: rgb(220,230,241)">Total</td> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (48,556)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (439)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (115,815)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 6pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0A_zGNXpmaUELya" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/><td id="xdx_F1F_zsHZl4oMqz78" style="text-align: justify">refers to gains and losses with the updating of the fair value of USIMINAS' shares</td> </tr></table> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | sid |
Related Parties
RelatedParties
|
184480000 | brl |
| CY2021 | sid |
Related Parties
RelatedParties
|
93862000 | brl |
| CY2020 | sid |
Related Parties
RelatedParties
|
51124000 | brl |
| CY2022 | sid |
Income From Financial Investments
IncomeFromFinancialInvestments
|
763259000 | brl |
| CY2021 | sid |
Income From Financial Investments
IncomeFromFinancialInvestments
|
279467000 | brl |
| CY2020 | sid |
Income From Financial Investments
IncomeFromFinancialInvestments
|
58061000 | brl |
| CY2022 | sid |
Updated Shares Fair Value Through Profit Or Los
UpdatedSharesFairValueThroughProfitOrLos
|
-1198164000 | brl |
| CY2021 | sid |
Updated Shares Fair Value Through Profit Or Los
UpdatedSharesFairValueThroughProfitOrLos
|
385297000 | brl |
| CY2020 | sid |
Updated Shares Fair Value Through Profit Or Los
UpdatedSharesFairValueThroughProfitOrLos
|
1190489000 | brl |
| CY2022 | ifrs-full |
Other Income
OtherIncome
|
172205000 | brl |
| CY2021 | ifrs-full |
Other Income
OtherIncome
|
408558000 | brl |
| CY2020 | ifrs-full |
Other Income
OtherIncome
|
503054000 | brl |
| CY2022 | sid |
Finance Incomes
FinanceIncomes
|
-78220000 | brl |
| CY2021 | sid |
Finance Incomes
FinanceIncomes
|
1167184000 | brl |
| CY2020 | sid |
Finance Incomes
FinanceIncomes
|
1802728000 | brl |
| CY2022 | sid |
Borrowings And Financing Foreign Currency
BorrowingsAndFinancingForeignCurrency
|
-1238372000 | brl |
| CY2021 | sid |
Borrowings And Financing Foreign Currency
BorrowingsAndFinancingForeignCurrency
|
-1590120000 | brl |
| CY2020 | sid |
Borrowings And Financing Foreign Currency
BorrowingsAndFinancingForeignCurrency
|
-1600973000 | brl |
| CY2022 | sid |
Borrowings And Financing Local Currency
BorrowingsAndFinancingLocalCurrency
|
-1356639000 | brl |
| CY2021 | sid |
Borrowings And Financing Local Currency
BorrowingsAndFinancingLocalCurrency
|
-503849000 | brl |
| CY2020 | sid |
Borrowings And Financing Local Currency
BorrowingsAndFinancingLocalCurrency
|
-401079000 | brl |
| CY2022 | sid |
Capitalised Interest
CapitalisedInterest
|
135242000 | brl |
| CY2021 | sid |
Capitalised Interest
CapitalisedInterest
|
87414000 | brl |
| CY2020 | sid |
Capitalised Interest
CapitalisedInterest
|
92506000 | brl |
| CY2022 | sid |
Related Parties One
RelatedPartiesOne
|
-10297000 | brl |
| CY2021 | sid |
Related Parties One
RelatedPartiesOne
|
-12072000 | brl |
| CY2020 | sid |
Related Parties One
RelatedPartiesOne
|
-13608000 | brl |
| CY2022 | sid |
Leases
Leases
|
-68533000 | brl |
| CY2021 | sid |
Leases
Leases
|
-59260000 | brl |
| CY2020 | sid |
Leases
Leases
|
-50804000 | brl |
| CY2022 | sid |
Interest Fines And Late Payment Charges
InterestFinesAndLatePaymentCharges
|
-95667000 | brl |
| CY2021 | sid |
Interest Fines And Late Payment Charges
InterestFinesAndLatePaymentCharges
|
-73334000 | brl |
| CY2020 | sid |
Interest Fines And Late Payment Charges
InterestFinesAndLatePaymentCharges
|
-290673000 | brl |
| CY2022 | sid |
Interest On Drawnforfaiting Risk Operations
InterestOnDrawnforfaitingRiskOperations
|
-444062000 | brl |
| CY2021 | sid |
Interest On Drawnforfaiting Risk Operations
InterestOnDrawnforfaitingRiskOperations
|
-126232000 | brl |
| CY2022 | sid |
Adjustment Present Value Of Trade Payables
AdjustmentPresentValueOfTradePayables
|
-419517000 | brl |
| CY2021 | sid |
Adjustment Present Value Of Trade Payables
AdjustmentPresentValueOfTradePayables
|
-265495000 | brl |
| CY2020 | sid |
Adjustment Present Value Of Trade Payables
AdjustmentPresentValueOfTradePayables
|
-139566000 | brl |
| CY2022 | sid |
Commission And Bank Fees
CommissionAndBankFees
|
-165397000 | brl |
| CY2021 | sid |
Commission And Bank Fees
CommissionAndBankFees
|
-239451000 | brl |
| CY2020 | sid |
Commission And Bank Fees
CommissionAndBankFees
|
-162085000 | brl |
| CY2022 | sid |
Piscofins Over Financial Income
PiscofinsOverFinancialIncome
|
-118311000 | brl |
| CY2021 | sid |
Piscofins Over Financial Income
PiscofinsOverFinancialIncome
|
-88897000 | brl |
| CY2020 | sid |
Piscofins Over Financial Income
PiscofinsOverFinancialIncome
|
-39149000 | brl |
| CY2022 | sid |
Other Financial Expenses
OtherFinancialExpenses
|
-390598000 | brl |
| CY2021 | sid |
Other Financial Expenses
OtherFinancialExpenses
|
-285832000 | brl |
| CY2020 | sid |
Other Financial Expenses
OtherFinancialExpenses
|
-270764000 | brl |
| CY2022 | sid |
Finance Costs1
FinanceCosts1
|
-4172151000 | brl |
| CY2021 | sid |
Finance Costs1
FinanceCosts1
|
-3157128000 | brl |
| CY2020 | sid |
Finance Costs1
FinanceCosts1
|
-2876195000 | brl |
| CY2022 | sid |
Foreign Exchange And Monetary Variation Net
ForeignExchangeAndMonetaryVariationNet
|
783902000 | brl |
| CY2021 | sid |
Foreign Exchange And Monetary Variation Net
ForeignExchangeAndMonetaryVariationNet
|
46199000 | brl |
| CY2020 | sid |
Foreign Exchange And Monetary Variation Net
ForeignExchangeAndMonetaryVariationNet
|
392971000 | brl |
| CY2022 | ifrs-full |
Gains Losses On Change In Fair Value Of Derivatives
GainsLossesOnChangeInFairValueOfDerivatives
|
-48556000 | brl |
| CY2021 | ifrs-full |
Gains Losses On Change In Fair Value Of Derivatives
GainsLossesOnChangeInFairValueOfDerivatives
|
-439000 | brl |
| CY2020 | ifrs-full |
Gains Losses On Change In Fair Value Of Derivatives
GainsLossesOnChangeInFairValueOfDerivatives
|
-115815000 | brl |
| CY2022 | sid |
Others Financial
OthersFinancial
|
735346000 | brl |
| CY2021 | sid |
Others Financial
OthersFinancial
|
45760000 | brl |
| CY2020 | sid |
Others Financial
OthersFinancial
|
277156000 | brl |
| CY2022 | sid |
Financial Income Expenses
FinancialIncomeExpenses
|
-3436805000 | brl |
| CY2021 | sid |
Financial Income Expenses
FinancialIncomeExpenses
|
-3111368000 | brl |
| CY2020 | sid |
Financial Income Expenses
FinancialIncomeExpenses
|
-2599039000 | brl |
| CY2022 | sid |
Financial Income Expenses Net
FinancialIncomeExpensesNet
|
-3515025000 | brl |
| CY2021 | sid |
Financial Income Expenses Net
FinancialIncomeExpensesNet
|
-1944184000 | brl |
| CY2020 | sid |
Financial Income Expenses Net
FinancialIncomeExpensesNet
|
-796311000 | brl |
| CY2022 | sid |
Dollar To Real Ndf
DollarToRealNdf
|
176991000 | brl |
| CY2021 | sid |
Dollar To Real Ndf
DollarToRealNdf
|
37322000 | brl |
| CY2022 | sid |
Real To Dollar Swap
RealToDollarSwap
|
-11467000 | brl |
| CY2021 | sid |
Dollar To Euro Swap
DollarToEuroSwap
|
7119000 | brl |
| CY2020 | sid |
Dollar To Euro Swap
DollarToEuroSwap
|
-9070000 | brl |
| CY2020 | sid |
Exchange Rate Swap Gbp Euro
ExchangeRateSwapGbpEuro
|
-602000 | brl |
| CY2022 | sid |
Interest Rate Swap Cdi X Ipca
InterestRateSwapCdiXIpca
|
-257897000 | brl |
| CY2021 | sid |
Interest Rate Swap Cdi X Ipca
InterestRateSwapCdiXIpca
|
-34920000 | brl |
| CY2022 | sid |
Cdi X Dollar Swap
CdiXDollarSwap
|
43817000 | brl |
| CY2021 | sid |
Cdi X Dollar Swap
CdiXDollarSwap
|
-9960000 | brl |
| CY2020 | sid |
Cdi X Dollar Swap
CdiXDollarSwap
|
-106143000 | brl |
| CY2022 | sid |
Financial Income Expenses1
FinancialIncomeExpenses1
|
-48556000 | brl |
| CY2021 | sid |
Financial Income Expenses1
FinancialIncomeExpenses1
|
-439000 | brl |
| CY2020 | sid |
Financial Income Expenses1
FinancialIncomeExpenses1
|
-115815000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Entitys Reportable Segments Explanatory
DisclosureOfEntitysReportableSegmentsExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zSxNunOFlTH9" style="font: 7pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>29.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_826_zh53rRlnF4I8">SEGMENT INFORMATION</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">According to the Group´s structure, the businesses are distributed and managed in five operating segments as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; line-height: 115%">·</span> <b>Steel</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Steel Segment consolidates all the operations related to the production, distribution and sale of flat steel, long steel, metallic containers and galvanized steel, with operations in Brazil, United States, Portugal and Germany. The Segment supplies the following markets: construction, steel containers for the Brazilian chemical and food industries, home appliances, automobile and OEM (motors and compressors). The Company’s steel units produce hot and cold rolled steel, galvanized and pre-painted steel of great durability. They also produce tinplate, a raw material used to produce metallic containers.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Overseas, Lusosider, which is based in Portugal, produces cold rolled steel and galvanized steel. CSN LLC in the USA meets local market needs, import and trade of steel products. Stahlwerk Thüringen (SWT), which is based in Germany, produces long steels and is specialized in the production of shapes used for construction.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In January 2014 the production of long steel products started in Brazil and consolidates the company as a source of complete construction solutions, complementing its portfolio of products with high value added in the steel chain.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 20.25pt"/><td style="width: 18pt"><span style="font-family: Symbol; line-height: 115%">·</span></td><td style="text-align: justify"><b>Mining </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This segment encompasses the activities of iron ore and tin mining.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The high-quality iron ore operations are located in the Iron Quadrilateral in Minas Gerais, which has its own mines and sells third party iron ore.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">At the end of 2015, CSN and the Asian Consortium formalized a shareholders' agreement for the combination of assets linked to iron ore operations and the related logistics structure, forming a new company that has focused on mining of the Group activities from December 2015. In this context, the new company, currently named CSN Mineração S.A., holds the lease of TECAR, the Casa de Pedra mine and all the shares of Namisa, which was incorporated on December 31, 2015. CSN still owns <span id="xdx_907_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20221231__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--MineriosNacionalMember_z7sliqawcz5g" title="Percentage of voting equity interests acquired">100</span>% of Minérios Nacional which includes the mines of Fernandinho (operational), Cayman and Pedras Pretas (mineral resources), all located in Minas Gerais.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Moreover, CSN controls the Estanho de Rondônia S.A., a company with mining units and tin casting, in the state of Rondônia.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On October 7, 2022, CSN Mineração and CSN Energia completed the acquisition of the Quebra-Queixo Hydroelectric Power Plant, with an installed capacity of 120 MW, located in the city of Ipuaçu – SC, leading CSN Mineração to become self-sufficient in electricity, reinforcing its industrial competitiveness through greater cost predictability and 100% renewable energy generation.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol; line-height: 115%">·</span> <b>Logistics </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>i. Railway</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN has equity interests in three railroad companies: MRS Logística, which manages the former Southeast Network of Rede Ferroviária Federal S.A. (RFFSA), Transnordestina Logística S.A. and FTL - Ferrovia Transnordestina Logística S.A., which has the concession to operate the former Northeast Network of the RFFSA in the states of Maranhão, Piauí, Ceará, Rio Grande do Norte, Paraíba, Pernambuco and Alagoas.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>a) MRS </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The railroad transportation services provided by MRS are fundamental to the supply of raw materials and the shipment of final products. The total amount of iron ore, coal and coke consumed by the Presidente Vargas plant as well as part of the steel produced by CSN for the domestic market and for export are carried by MRS.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Southeast Brazilian railroad system, encompassing 1,674 kilometers of tracks, serves the tri-state industrial area of São Paulo-Rio de Janeiro-Minas Gerais, in the southeast region, linking the mines located in Minas Gerais to the ports located in São Paulo and Rio de Janeiro, and the steel mills of CSN, Companhia Siderúrgica Paulista (Cosipa), and Gerdau Açominas. Besides serving other customers, the railroad system carries iron ore from the Company’s mines in Casa de Pedra, Minas Gerais, and coke and coal from the Itaguaí Port, in Rio de Janeiro, to Volta Redonda, and carries CSN’s export products to the ports of Itaguaí and Rio de Janeiro.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>b) TLSA and FTL </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">TLSA and FTL hold the concession for the former Northeast Network of RFFSA. The northeastern railway system covers 4,238 km of railway network divided into two sections: i) Malha I, which integrates the sections of São Luiz - Mucuripe, Arrojado - Recife, Itabaiana - Cabedelo, Paula Cavalcante - Macau - and Propriá - Jorge Lins (Mesh I); and ii) Malha II, which includes the sections of Missão Velha - Salgueiro, Salgueiro - Trindade, Trindade - Eliseu Martins, Salgueiro - Porto de Suape and Missão Velha - Porto de Pecém.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in">In addition, it connects to the main ports in the region, thereby offering an important competitive advantage through opportunities for combined transport solutions and tailor-made logistics projects.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>II. Port</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The port logistics segment consolidates the terminal’s operation from Sepetiba built after the port modernization law (Law 8,630/1993) that allowed the transfer of port activities to the private sector. The Sepetiba terminal has a complete infrastructure to meet all the needs of exporters, importers and shipowners. Its installed capacity exceeds that of most other Brazilian terminals. It has cribs and a large storage area, as well as the most modern and adequate equipment, systems, and intermodal connections.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company’s constant investment in terminal projects consolidates the Itaguaí Port Complex as one of the most modern in the country.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; line-height: 115%">·</span></td><td style="text-align: justify"><b>Energy</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN is one of the largest industrial consumers of electric energy in Brazil. As energy is fundamental in its production process, the Company invests in electricity generation assets and, with the acquisitions made in 2022, reached its energy self-sufficiency, starting to operate in the sector as a player in the generation of electricity through the sale of its surplus.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The year 2022 marked the growth of this segment through the acquisition of relevant renewable generation assets, tripling its generation capacity, as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On June 30, 2022, CSN Cimentos and CSN Energia completed the acquisition of SHP Sacre II, located in the municipality of Brasnorte – MT, with an installed capacity of 30 MW, and SHP Santa Ana, located in the municipality of Angelina – SC, with installed capacity of 6.50 MW.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On October 7, 2022, CSN Mineração and CSN Energia concluded the acquisition of the Quebra-Queixo Hydroelectric Power Plant, located in the city of Ipuaçu – SC, with an installed capacity of 120 MW.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On October 21, 2022, Companhia Florestal do Brasil (“CFB”) concluded the acquisition of 66.23% of the shares of Companhia Estadual de Geração de Energia Elétrica – CEEE-G, with plants located in the state of Rio Grande do Sul, increasing the installed capacity of the CSN group by 746 MW. On December 22, 2022, Companhia Florestal do Brasil (“CFB”) concluded the acquisition of Eletrobras' 32.74% interest in Companhia Estadual de Geração de Energia Elétrica – CEEE-G. This acquisition resulted in an increase of 380 MW in the installed generation capacity for CSN. As a result, Companhia Florestal do Brasil (“CFB”) now holds a total of 99% of the share capital of CEEE-G.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the acquisitions, the CSN group now holds a portfolio of generation assets with an installed capacity of 2,168 MW, as shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Itá Hydroelectric Power Plant, located in the state of Santa Catarina, in which CSN holds a 29.50% interest through ITASA's SPE, with an installed capacity equivalent to its participation of 428 MW;</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Igarapava Hydroelectric Power Plant, located in Minas Gerais, in which CSN holds a 17.92% stake in the consortium, with an installed capacity equivalent to its stake of 38 MW;</span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">3.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Thermoelectric Cogeneration Center CTE#1, CTE#2 and TRT – Top Recovery Turbine, operating at the Presidente Vargas Steelworks with an installed capacity of 10 MW, 235 MW and 22 MW respectively, using recirculated industrial gases resulting from steel production as fuel;</span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">4.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Sacre II Small Hydroelectric Power Plant, located in the state of Mato Grosso, with an installed capacity of 30 MW, of which CSN Cimentos holds full control of the asset through indirect control of the SPE de Brasil Central Energia;</span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">5.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Santa Ana Small Hydroelectric Power Plant, located in the state of Santa Catarina, with an installed capacity of 6.5 MW, of which CSN Cimentos holds full control of the asset through direct control of the SPE of Santa Ana Energética;</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">6.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Quebra-Queixo Hydroelectric Power Plant, located in the state of Santa Catarina, with an installed capacity of 120 MW, of which CSN Mineração holds full control of the asset through the direct control of the SPE CEC – Companhia Energética Chapecó;</span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">7.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Cachoeira dos Macacos Small Hydroelectric Power Plant, located in the state of Minas Gerais, with an installed capacity of 3.4 MW, of which CSN Cimentos holds full control of the asset, through the acquisition of LafargeHolcim;</span></td></tr></table> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 35.4pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">8.</span></td><td style="text-align: justify"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Companhia Estadual de Geração de Energia Elétrica – CEEE-G, located in the state of Rio Grande do Sul, with a platform of 15 own Hydroelectric Power Plants, wind and solar assets, in addition to minority participation in other projects, reflecting an installed capacity of 1,275 MW.</span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; line-height: 115%">·</span></td><td style="text-align: justify"><b>Cement</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Cement segment, which operates through CSN Cimentos, consolidates the production, marketing and distribution of cement, aggregates and concrete. In the Southeast plants the slag used is the same produced by the blast furnaces of the Presidente Vargas plant itself, in Volta Redonda/RJ.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal">The Company has intensified its strategy of expanding its business to new regions, and the first step was taken with the acquisition of Elizabeth Cimentos S.A. and Elizabeth Mineração Ltda. on August 31, 2021, which, with operations in the Northeast region, adds 1.3 Mtpy of cement production capacity.</span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal"> </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal">On September 6, 2022, CSN Cimentos made a significant advance in its capacity and geographic positioning through the acquisition of LafargeHolcim (Brasil) S.A. This asset adds 11 million tons of cement production capacity, in addition to contributing new business to the current portfolio: Aggregates and Concrete. With all operations combined, CSN's Cement segment is currently the second largest in Brazil, in terms of effective production capacity, totaling 17 million tons. </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal"> </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal">The cement plants are located in the states of Minas Gerais (Arcos, Pedro Leopoldo, Barroso and Montes Claros), Rio de Janeiro (Volta Redonda, Cantagalo and Rio de Janeiro), Paraíba (Alhandra and Caaporã), Espírito Santo (Vitória), Bahia (Candeias), Goiás (Cocalzinho de Goiás) and São Paulo (Sorocaba). The production process basically involves grinding the main raw materials, which include clinker, limestone, gypsum and slag. </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal"> </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal">The sites are divided into two modalities: integrated factories and mills. The integrated factories have a limestone mine and kiln for the production of clinker, they are: Arcos, Barroso, Pedro Leopoldo, Montes Claros, Alhandra, Caaporã and Cantagalo. The mills, however, do not produce their own clinker, they are supplied with our own clinker (transfer between plants) and/or third-party sources, namely: Volta Redonda, Rio de Janeiro, Vitória, Candeias, Cocalzinho and Sorocaba. </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal"> </span></p> <p style="font: 9pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span style="font-weight: normal">Currently, the company serves the cement market with a broad portfolio of products suitable for both the technical segment and the distribution market, in accordance with ABNT NBR 16697. Cement is marketed in both bagged and bulk form.</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In addition to the operations above, CSN Cimentos also owns two electricity generation assets acquired on June 30, 2022: SHP Santa Ana, located in the municipality of Angelina - SC, with an installed capacity of 6.50 MW, and SHP Sacre II, located in the municipality of Brasnorte – MT, with an installed capacity of 30 MW.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-family: Symbol; line-height: 115%">·</span></td><td style="text-align: justify"><b>Sales by geographic area</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Sales by geographic area are determined based on the customers’ location. On a consolidated basis, domestic sales are represented by revenues from customers located in Brazil and export sales are represented by revenues from customers located abroad.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Results by segment</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For the purpose of preparing and presenting the information by business segment, Management decided to maintain the proportional consolidation of the jointly controlled entities as historically presented. For purposes of reconciliation of the consolidated result, the amounts recorded by these companies are not included in the “Corporate expenses/elimination” column.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfConsolidatedSegmentResultsTableTextBlock_pn3n3_zVz6RI5Xpskl" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B5_zByS6fKEs64a" style="display: none">Schedule of consolidated results</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 31%"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%">12/31/2022</td></tr> <tr> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">P&L</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Steel</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Mining </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td colspan="3" style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt; text-align: center">Logistics</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Energy</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Cement</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Corporate expenses/ elimination</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Port</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Railroads</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Net revenues</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Domestic market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zuvbnAvpTGAe" style="text-align: right" title="Net revenues"> 20,588,235</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_znhhAYs1UA0h" style="text-align: right" title="Net revenues"> 1,700,051</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zUuFWWY8ATz9" style="text-align: right" title="Net revenues">307,999</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zVE12qbcnogd" style="text-align: right" title="Net revenues"> 2,311,754</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--EnergyMember_znE3fiyVVsbf" style="text-align: right" title="Net revenues"> 293,035</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--CementMember_zjySOlX9stSe" style="text-align: right" title="Net revenues"> 2,819,551</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zUi800CTxmNf" style="text-align: right" title="Net revenues"> (4,063,084)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zCvGTWGgTPUb" style="text-align: right" title="Net revenues"> 23,957,541</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Foreign market</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_z1kquJEC7CTh" style="text-align: right" title="Net revenues"> 8,752,776</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_zbq0Dd0FH0Hj" style="text-align: right" title="Net revenues"> 10,825,080</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zpBjohCThZSa" style="text-align: right" title="Net revenues"> 826,723</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6SBExoOWUY7" style="text-align: right" title="Net revenues"> 20,404,579</td></tr> <tr style="vertical-align: middle"> <td>Cost of sales and services (note 26)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zlk8o7ubH9ue" style="text-align: right" title="Cost of sales and services"> (23,256,319)</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zi7duP7ixkR4" style="text-align: right" title="Cost of sales and services">(7,105,424)</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zoth7VoCOHxc" style="text-align: right" title="Cost of sales and services"> (220,491)</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zuvrwgpH5ZE8" style="text-align: right" title="Cost of sales and services">(1,507,028)</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zJTWvfBCcVh7" style="text-align: right" title="Cost of sales and services"> (287,340)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_z7ad37BBSpY4" style="text-align: right" title="Cost of sales and services"> (1,974,415)</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--CostOfSale_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zPT2aHvWqmog" style="text-align: right" title="Cost of sales and services"> 3,297,001</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--CostOfSale_pn3n3_c20220101__20221231_zErBjK8T1wRd" style="text-align: right" title="Cost of sales and services"> (31,054,016)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Gross profit</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zfCb0Hwqayka" style="font-weight: bold; text-align: right" title="Gross profit"> 6,084,692</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zy8830ISebu2" style="font-weight: bold; text-align: right" title="Gross profit"> 5,419,707</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z4TuFq6L3rsc" style="font-weight: bold; text-align: right" title="Gross profit"> 87,508</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zMkybAVmulij" style="font-weight: bold; text-align: right" title="Gross profit">804,726</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zjDWkSjqVhYa" style="font-weight: bold; text-align: right" title="Gross profit"> 5,695</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zuY4RI02q0of" style="font-weight: bold; text-align: right" title="Gross profit"> 845,136</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--GrossProfit_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z374nAysdeFf" style="font-weight: bold; text-align: right" title="Gross profit">60,640</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--GrossProfit_pn3n3_c20220101__20221231_z6bAmStywJA6" style="font-weight: bold; text-align: right" title="Gross profit"> 13,308,104</td></tr> <tr style="vertical-align: middle"> <td>General and administrative expenses (note 26)</td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zQzP6WNiFcza" style="text-align: right" title="General and administrative expenses">(1,314,352)</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z4PwHrKNd49f" style="text-align: right" title="General and administrative expenses"> (352,152)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zEeq6pBPU0f1" style="text-align: right" title="General and administrative expenses"> (32,976)</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zYMMohhFreE6" style="text-align: right" title="General and administrative expenses"> (153,294)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zNj5D5iGldcf" style="text-align: right" title="General and administrative expenses"> (43,786)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zox0r4pYOx9d" style="text-align: right" title="General and administrative expenses"> (386,230)</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zY7HqTnQuqpg" style="text-align: right" title="General and administrative expenses"> (967,147)</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20220101__20221231_zmLSy9lma2zi" style="text-align: right" title="General and administrative expenses">(3,249,937)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Other operating (income) expenses, net (note 27)</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zD9derEWOiNf" style="text-align: right" title="Other operating (income) expenses, net"> (777,976)</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_zRYM8XDTBXVb" style="text-align: right" title="Other operating (income) expenses, net"> (449,871)</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zo88420ipXH7" style="text-align: right" title="Other operating (income) expenses, net"> (14,353)</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zFBiZjKsLCQb" style="text-align: right" title="Other operating (income) expenses, net"> 33,927</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zPdP0TuftOp5" style="text-align: right" title="Other operating (income) expenses, net">39,376</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zklda41aYqxe" style="text-align: right" title="Other operating (income) expenses, net"> (105,018)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zGZ9FtP4Tajf" style="text-align: right" title="Other operating (income) expenses, net"> (1,380,707)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20220101__20221231_zSI2zU1OZRB3" style="text-align: right" title="Other operating (income) expenses, net">(2,654,622)</td></tr> <tr style="vertical-align: middle"> <td>Equity in results of affiliated companies (note 10)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zgY41y7jgmI6" style="text-align: right" title="Equity in results of affiliated companies"> 237,917</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20220101__20221231_z9lzJYKBpTE2" style="text-align: right" title="Equity in results of affiliated companies"> 237,917</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Operating result before Financial Income and Taxes</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zc8vozwJZrO2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 3,992,364</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z4asvMYik3Y" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 4,617,684</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zRdBhoiJcuOj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 40,179</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zwCVRzz7c2Nd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">685,359</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zWjn8qHEjLT1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 1,285</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zV7uX6ojwDu8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 353,888</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zUzYdWejaA41" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> (2,049,297)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231_zClup82qsbx7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 7,641,462</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Sales by geographic area</td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Asia</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zek6p2zQtBd6" style="text-align: right" title="Net revenues"> 9,514,509</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zNdElIAlx474" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net revenues"> 826,723</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zzH1eOk3xJW8" style="text-align: right" title="Net revenues"> 10,341,232</td></tr> <tr style="vertical-align: middle"> <td>North America</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zdNvvzemWuNk" style="text-align: right" title="Net revenues"> 2,018,046</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zLcGJ6Oxpr15" style="text-align: right" title="Net revenues"> 2,018,046</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Latin America</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zX8clYTjqOja" style="text-align: right" title="Net revenues">382,128</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zmQvgZjaCqda" style="text-align: right" title="Net revenues"> 382,128</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Europe</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zbSRsnLpgi89" style="text-align: right" title="Net revenues"> 6,351,536</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zOoifH0P5iX6" style="text-align: right" title="Net revenues"> 1,310,571</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zOEqYI5WXfRb" style="text-align: right" title="Net revenues"> 7,662,107</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Others</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--OthersMember_z9e8J3OA9cTb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"> 1,066</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zDTBuchpsTAi" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"> 1,066</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Foreign market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z5HGeEpzROhg" style="font-weight: bold; text-align: right" title="Net revenues"> 8,752,776</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zmnJeEJCLuyf" style="font-weight: bold; text-align: right" title="Net revenues"> 10,825,080</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6dzAvTBv7Xa" style="font-weight: bold; text-align: right" title="Net revenues"> 826,723</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z6Vn6cQHndl5" style="font-weight: bold; text-align: right" title="Net revenues"> 20,404,579</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Domestic market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zQGMoVvgsQAk" style="font-weight: bold; text-align: right" title="Net revenues"> 20,588,235</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zBPdG7Dv5zY4" style="font-weight: bold; text-align: right" title="Net revenues"> 1,700,051</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zhUvyZ4g4oX" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">307,999</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z1xQxQbQ9GJf" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 2,311,754</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zctCSjpBrnxf" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 293,035</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zC8iO63nYUH8" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 2,819,551</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zavPWBH9r2ec" style="font-weight: bold; text-align: right" title="Net revenues"> (4,063,084)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zl2Ap2pJYYt5" style="font-weight: bold; text-align: right" title="Net revenues"> 23,957,541</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Total</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--SteelMember_zpXTKdQcYGZ8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 29,341,011</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--MiningMember_z0IuSAYXZcB5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 12,525,131</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z1P2lLyQoTT4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">307,999</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zAFV4Qgx3qJi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 2,311,754</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EnergyMember_zyaDIrKaQEa3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 293,035</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CementMember_zDy49heBkqYh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 2,819,551</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_znBCRhHhORG1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> (3,236,361)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231_z8ASwqLJ8D56" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 44,362,120</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 31%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%">12/31/2021</td></tr> <tr> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">P&L</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Steel</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Mining </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt; text-align: center">Logistics</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; border-top-color: Black; border-top-width: 0.5pt"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Energy</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Cement</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Corporate expenses/ elimination</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Port</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Railroads</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Net revenues</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="padding-left: 15px; text-align: left">Domestic market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zVrNEBH8qGqj" style="text-align: right" title="Net revenues"> 21,400,318</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_z7rb9ljm5D9l" style="text-align: right" title="Net revenues"> 3,114,385</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zr1dGikL4GFi" style="text-align: right" title="Net revenues">311,040</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zy2eAZ9jJij4" style="text-align: right" title="Net revenues"> 1,839,307</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--EnergyMember_zuEadpGOHSNa" style="text-align: right" title="Net revenues"> 222,785</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__custom--CementMember_zaipbf9wHS7e" style="text-align: right" title="Net revenues"> 1,430,150</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zp7w6RB5Kub3" style="text-align: right" title="Net revenues"> (5,084,155)</td> <td style="text-align: right"> </td> <td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zpyd5B3sO3dk" style="text-align: right" title="Net revenues"> 23,233,830</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="padding-left: 15px; text-align: left">Foreign market</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--SteelMember_zJrGUrPk9853" style="text-align: right" title="Net revenues"> 8,691,130</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__custom--MiningMember_zVhpcddpZOEh" style="text-align: right" title="Net revenues"> 14,929,001</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zjsKmVS4sdCb" style="text-align: right" title="Net revenues"> 1,058,078</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z8lVqAOwz34d" style="text-align: right" title="Net revenues"> 24,678,209</td></tr> <tr style="vertical-align: middle"> <td>Cost of sales and services (note 26)</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zxpEmUZHNqE8" style="text-align: right" title="Cost of sales and services"> (20,081,043)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zmb9VzwBlgLk" style="text-align: right" title="Cost of sales and services">(7,705,835)</td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zD0rK06IxK06" style="text-align: right" title="Cost of sales and services"> (220,494)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zIiGZMOG5FT" style="text-align: right" title="Cost of sales and services">(1,266,112)</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zanJBJDOimZ2" style="text-align: right" title="Cost of sales and services"> (146,349)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zqd7Aoqy11Va" style="text-align: right" title="Cost of sales and services"> (892,900)</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--CostOfSale_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zuL7iSsZcpIi" style="text-align: right" title="Cost of sales and services"> 4,475,259</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--CostOfSale_pn3n3_c20210101__20211231_zQbemZUVk5Pg" style="text-align: right" title="Cost of sales and services"> (25,837,475)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Gross profit</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zQL0XUQ4ymXe" style="font-weight: bold; text-align: right" title="Gross profit"> 10,010,405</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zMy4D4kBrejc" style="font-weight: bold; text-align: right" title="Gross profit"> 10,337,551</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zJxuqLxVh99c" style="font-weight: bold; text-align: right" title="Gross profit"> 90,546</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_z9thdH4FQcVk" style="font-weight: bold; text-align: right" title="Gross profit">573,195</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zW5PlgtUeJVk" style="font-weight: bold; text-align: right" title="Gross profit">76,436</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zL3ifSV8QPGj" style="font-weight: bold; text-align: right" title="Gross profit"> 537,250</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--GrossProfit_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z0YaRgkbTiFi" style="font-weight: bold; text-align: right" title="Gross profit"> 449,182</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--GrossProfit_pn3n3_c20210101__20211231_z1VkSU5DMlZg" style="font-weight: bold; text-align: right" title="Gross profit"> 22,074,564</td></tr> <tr style="vertical-align: middle"> <td>General and administrative expenses (note 26)</td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zLCyRpIz7eee" style="text-align: right" title="General and administrative expenses">(1,158,748)</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zpbHtLTAVx1" style="text-align: right" title="General and administrative expenses"> (351,371)</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zZcOvq0kQdNg" style="text-align: right" title="General and administrative expenses"> (33,853)</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zktn19wnUFK3" style="text-align: right" title="General and administrative expenses"> (135,091)</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zD4sZ6fR5gW3" style="text-align: right" title="General and administrative expenses"> (32,083)</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zyDUkXFFJdBa" style="text-align: right" title="General and administrative expenses"> (190,986)</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zYaPOBa7vDwi" style="text-align: right" title="General and administrative expenses"> (1,057,314)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20210101__20211231_z8Wgh72u1L74" style="text-align: right" title="General and administrative expenses">(2,959,446)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Other operating (income) expenses, net (note 27)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zaqaaP7JINif" style="text-align: right" title="Other operating (income) expenses, net"> (405,018)</td> <td style="text-align: right"> </td> <td id="xdx_980_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zb2OyNUBpAhe" style="text-align: right" title="Other operating (income) expenses, net"> (287,744)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zFXAugE3QP25" style="text-align: right" title="Other operating (income) expenses, net">(8,290)</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zavjeRGBN9rj" style="text-align: right" title="Other operating (income) expenses, net"> 58,253</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zSaaNMTZwn3e" style="text-align: right" title="Other operating (income) expenses, net">41,337</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zDlut8hceR24" style="text-align: right" title="Other operating (income) expenses, net"> (63,631)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zatKb34S8dV4" style="text-align: right" title="Other operating (income) expenses, net"> 1,907,433</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20210101__20211231_zG3TWrvqqD31" style="text-align: right" title="Other operating (income) expenses, net"> 1,242,340</td></tr> <tr style="vertical-align: middle"> <td>Equity in results of affiliated companies (note 10)</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zuKVx8rj9Med" style="text-align: right" title="Equity in results of affiliated companies"> 182,504</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20210101__20211231_zwwTsWeKkG7g" style="text-align: right" title="Equity in results of affiliated companies"> 182,504</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Operating result before Financial Income and Taxes</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zUYq00rb5WD3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 8,446,639</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zAPN9nJ4EEzd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 9,698,436</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z16ApyqnKK02" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 48,403</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_986_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zSn8FYNh5Gh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">496,357</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_zqC5jGjkItqg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">85,690</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_zsBHwoTITp39" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 282,633</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zwXkatk1hcSd" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 1,481,805</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231_zfM6zkJstRxh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 20,539,962</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Sales by geographic area</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Asia</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_z83zMJbrtPN4" style="text-align: right" title="Net revenues"> 12,627,913</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zZWt3zlCy7R3" style="text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Net revenues"> 1,058,078</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zXw3pwPWCZmh" style="text-align: right" title="Net revenues"> 13,685,991</td></tr> <tr style="vertical-align: middle"> <td>North America</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_z9sSI6q7aaC7" style="text-align: right" title="Net revenues"> 2,275,612</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zIQ3LgjD01Sf" style="text-align: right" title="Net revenues"> 2,275,612</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Latin America</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zvK1ETuG65Qa" style="text-align: right" title="Net revenues">355,912</td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_z1kFFPfLq8v1" style="text-align: right" title="Net revenues"> 355,912</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Europe</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z90GuV9xNyKe" style="text-align: right" title="Net revenues"> 6,059,606</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zXdFZehYYuS6" style="text-align: right" title="Net revenues"> 2,301,088</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zYTnVlZctjfd" style="text-align: right" title="Net revenues"> 8,360,694</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Foreign market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zRJSD7mrvSRe" style="font-weight: bold; text-align: right" title="Net revenues"> 8,691,130</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zA7SCs4fbHaj" style="font-weight: bold; text-align: right" title="Net revenues"> 14,929,001</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zZGB42usBUs7" style="font-weight: bold; text-align: right" title="Net revenues"> 1,058,078</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zf1XKFoqJ4Ag" style="font-weight: bold; text-align: right" title="Net revenues"> 24,678,209</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Domestic market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zTgMYa417XGf" style="font-weight: bold; text-align: right" title="Net revenues"> 21,400,318</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zvOjJCsgyD9f" style="font-weight: bold; text-align: right" title="Net revenues"> 3,114,385</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zvYSkFZWD352" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">311,040</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_988_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zDikuphTxBw8" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 1,839,307</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zq3sy2BDsFvh" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 222,785</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z1fJNpwcjFm9" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 1,430,150</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zeYVD156DGif" style="font-weight: bold; text-align: right" title="Net revenues"> (5,084,155)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zCXwArAK2Lej" style="font-weight: bold; text-align: right" title="Net revenues"> 23,233,830</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Total</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--SteelMember_zTsVU0RG0Nv4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 30,091,448</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--MiningMember_zmATcgw6Munf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 18,043,386</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zkev81HMMpm4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">311,040</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zB3V3Nt6uHQ5" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 1,839,307</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--EnergyMember_z2TZbIy5XUW4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 222,785</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__custom--CementMember_z1Hr8UNVbLej" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 1,430,150</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zDdYtrflkLP4" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> (4,026,077)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20210101__20211231_zSsyBONg5Vh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 47,912,039</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: middle; width: 31%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 9%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 6%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 7%">12/31/2020</td></tr> <tr> <td style="vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Steel</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Mining </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Logistics</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Energy</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Cement</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td rowspan="2" style="border-top: Black 0.5pt solid; border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center">Corporate expenses/ elimination</td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td rowspan="2" style="border-bottom: black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt">Consolidated</td></tr> <tr> <td style="font-weight: bold; vertical-align: middle"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Port</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Railroads</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Net revenue (note 25)</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zYlWPHBalmv9" style="text-align: right" title="Net revenues"> 16,602,895</td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zGhGlt1bJWsk" style="text-align: right" title="Net revenues"> 12,683,231</td> <td style="text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z801nJ1Zjl2l" style="text-align: right" title="Net revenues">256,371</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zAryLPHPkAse" style="text-align: right" title="Net revenues"> 1,489,647</td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zA0l0cAHu1t3" style="text-align: right" title="Net revenues"> 172,859</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zrq3JSsDLAi7" style="text-align: right" title="Net revenues"> 858,192</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zVvVkTdofmae" style="text-align: right" title="Net revenues"> (1,999,175)</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231_zsdRLWdOOX8j" style="text-align: right" title="Net revenues"> 30,064,020</td></tr> <tr style="vertical-align: middle"> <td>Cost of sales and services (note 26)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zPgoBS2Chwfa" style="text-align: right" title="Cost of sales and services"> (14,170,692)</td> <td style="text-align: right"> </td> <td id="xdx_989_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zOnHjaVWfSgl" style="text-align: right" title="Cost of sales and services">(5,531,763)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zTMWyMOxuZWg" style="text-align: right" title="Cost of sales and services"> (187,860)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zZT3Jxj8Kh9e" style="text-align: right" title="Cost of sales and services">(1,094,130)</td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zRneDt2slDP9" style="text-align: right" title="Cost of sales and services"> (128,227)</td> <td style="text-align: right"> </td> <td id="xdx_984_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zzCxuwHbJIP" style="text-align: right" title="Cost of sales and services"> (647,132)</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--CostOfSale_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zlvbNpRkurv8" style="text-align: right" title="Cost of sales and services"> 2,634,903</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--CostOfSale_pn3n3_c20200101__20201231_z479wMMdajgj" style="text-align: right" title="Cost of sales and services"> (19,124,901)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Gross profit</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdsjR12Iwn93" style="font-weight: bold; text-align: right" title="Gross profit"> 2,432,203</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zqrEMPwLvrQa" style="font-weight: bold; text-align: right" title="Gross profit"> 7,151,468</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z1RdHsBvXxPi" style="font-weight: bold; text-align: right" title="Gross profit"> 68,511</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zebYoU5bvgg4" style="font-weight: bold; text-align: right" title="Gross profit">395,517</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zgvhwmvMayLj" style="font-weight: bold; text-align: right" title="Gross profit">44,632</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zvLjNC8tU8Li" style="font-weight: bold; text-align: right" title="Gross profit"> 211,060</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--GrossProfit_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zLoAXRUybWyi" style="font-weight: bold; text-align: right" title="Gross profit"> 635,728</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--GrossProfit_pn3n3_c20200101__20201231_zuJJeyQcfeH3" style="font-weight: bold; text-align: right" title="Gross profit"> 10,939,119</td></tr> <tr style="vertical-align: middle"> <td>General and administrative expenses (note 26)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zKM99nyw6543" style="text-align: right" title="General and administrative expenses"> (922,862)</td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zeND3zHJG7F8" style="text-align: right" title="General and administrative expenses"> (179,806)</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zn5xiSxNHWjh" style="text-align: right" title="General and administrative expenses"> (21,949)</td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zoNgtrQWrC88" style="text-align: right" title="General and administrative expenses"> (114,970)</td> <td style="text-align: right"> </td> <td id="xdx_986_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_z6U7nRooWFS6" style="text-align: right" title="General and administrative expenses"> (30,243)</td> <td style="text-align: right"> </td> <td id="xdx_98E_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_zAUDhw2R37Gb" style="text-align: right" title="General and administrative expenses"> (88,232)</td> <td style="text-align: right"> </td> <td id="xdx_982_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z3bKaix5vgf" style="text-align: right" title="General and administrative expenses"> (1,150,813)</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--GeneralAndAdministrativeExpense_pn3n3_c20200101__20201231_zvPLCyNzwzs" style="text-align: right" title="General and administrative expenses">(2,508,875)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Other operating (income) expenses, net (note 27)</td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdYvqByDlwai" style="text-align: right" title="Other operating (income) expenses, net"> (392,061)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zIWbYoQ2s2Mh" style="text-align: right" title="Other operating (income) expenses, net"> (665,881)</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zZxEzMRRmgj" style="text-align: right" title="Other operating (income) expenses, net">(5,420)</td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zznltUOypuA" style="text-align: right" title="Other operating (income) expenses, net"> 52,569</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zTltCr0GqU3f" style="text-align: right" title="Other operating (income) expenses, net"> (2,967)</td> <td style="text-align: right"> </td> <td id="xdx_988_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_z4ffGIYfa6de" style="text-align: right" title="Other operating (income) expenses, net"> (44,893)</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_ze8Uip1a1OS8" style="text-align: right" title="Other operating (income) expenses, net"> (1,728,909)</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--OtherOperatingIncomeExpensesNet_pn3n3_c20200101__20201231_zF7BlIZt01vc" style="text-align: right" title="Other operating (income) expenses, net">(2,787,562)</td></tr> <tr style="vertical-align: middle"> <td>Equity in results of affiliated companies (note 10)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98E_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zJa0hUXi3gRb" style="text-align: right" title="Equity in results of affiliated companies">71,755</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--EquityInResultsOfAffiliatedCompanies1_pn3n3_c20200101__20201231_zNa3hk18XE1d" style="text-align: right" title="Equity in results of affiliated companies">71,755</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Operating result before Financial Income and Taxes</td> <td style="text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zF3Zj3H0LI89" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 1,117,280</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zvAR6WkFakO7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 6,305,781</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_z59oPASZbv41" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 41,142</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_ztkcNgWzsHj7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">333,116</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_zK9WX0u4qzx3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">11,422</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_ziqg6uhdmVYj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">77,935</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_zYGKMeHXb23g" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> (2,172,239)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231_zCaglMmb8dff" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 5,714,437</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Sales by geographic area</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: center"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Asia</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zZO7HhQtCu3" style="text-align: right" title="Net revenues"> 7,461,791</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zPPcOOK7pTt8" style="text-align: right" title="Net revenues"> 1,144,614</td> <td style="text-align: right"> </td> <td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--AsiaMember_zmhJsMNhZihc" style="text-align: right" title="Net revenues"> 8,606,405</td></tr> <tr style="vertical-align: middle"> <td>North America</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_ztpcHdGg1lZg" style="text-align: right" title="Net revenues">922,299</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zrSu4v1jAUS7" style="text-align: right" title="Net revenues"> 922,299</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Latin America</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zSio6oUIc29g" style="text-align: right" title="Net revenues">327,900</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zyKWWYWWQQ4f" style="text-align: right" title="Net revenues"> 995</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--LatinAmericaMember_zPWcEKOzZwab" style="text-align: right" title="Net revenues"> 328,895</td></tr> <tr style="vertical-align: middle"> <td style="text-align: left">Europe</td> <td style="text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z4G9X26MIX0i" style="text-align: right" title="Net revenues"> 3,627,011</td> <td style="text-align: right"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_z0XaaEafoudj" style="text-align: right" title="Net revenues"> 3,688,851</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_zm0Ls7BH4Rqe" style="text-align: right" title="Net revenues"> 7,315,862</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Others</td> <td style="text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zPsY9v1ADfWe" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"> 4,346</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zWlLIR3RGYeb" style="border-bottom: Black 0.5pt solid; text-align: right" title="Net revenues"> 4,346</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Foreign market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zK50NEDTTQ1i" style="font-weight: bold; text-align: right" title="Net revenues"> 4,881,556</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_z5HAL25lmQM2" style="font-weight: bold; text-align: right" title="Net revenues"> 11,150,642</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98C_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zSp7CKMDmgSc" style="font-weight: bold; text-align: right" title="Net revenues"> 995</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zBQGbFQrm1L8" style="font-weight: bold; text-align: right" title="Net revenues"> 1,144,614</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--ForeignMarketMember_zJ8bTpxdTJq1" style="font-weight: bold; text-align: right" title="Net revenues"> 17,177,807</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Domestic market</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zr3Y13VtauQ9" style="font-weight: bold; text-align: right" title="Net revenues"> 11,721,339</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zx6InHFxlFb1" style="font-weight: bold; text-align: right" title="Net revenues"> 1,532,589</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zwXNzawZ8M32" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes">256,371</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98D_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_z3tvCdsRE0uc" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 1,489,647</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_980_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zIp12lJJiBta" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 172,859</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98B_eifrs-full--ProfitLossFromOperatingActivities_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zjuNpwLP4MDi" style="font-weight: bold; text-align: right" title="Operating result before Financial Income and Taxes"> 857,197</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_983_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zD0JFJxV3L4" style="font-weight: bold; text-align: right" title="Net revenues"> (3,143,789)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--DomesticMarketMember_zsqPbdnDtXn3" style="font-weight: bold; text-align: right" title="Net revenues"> 12,886,213</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Total</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--SteelMember_zdu0hvIKHtBl" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 16,602,895</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--MiningMember_zqafJRRpuhmg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 12,683,231</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--PortMember_zQQwV1VN1R9f" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues">256,371</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--LogisticsMember__custom--Subsegments1Axis__custom--RailroadsMember_zggI25pguFu9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 1,489,647</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--EnergyMember_z30FRlATHlMj" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 172,859</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_981_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__custom--CementMember_z2gzeFh0JVP8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 858,192</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentsAxis__ifrs-full--EliminationOfIntersegmentAmountsMember_z9otIDeXDXve" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> (1,999,175)</td> <td style="font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--Revenue_pn3n3_c20200101__20201231_zsIvCOXQ1Hh9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Net revenues"> 30,064,020</td></tr> </table> <p id="xdx_8AE_zXvEmLireOo" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">An operating segment is a component of the Group committed to the business activities, from which it can earn revenue and incur expenses, including income and expenses related to transactions with any other components of the Group. All results of operating segments are regularly reviewed by CSN’s Executive Board to make decisions about the resources to be allocated to the segment and to evaluate its performance, and for which different financial information is available.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | sid |
Cost Of Sale
CostOfSale
|
-31054016000 | brl |
| CY2022 | ifrs-full |
Gross Profit
GrossProfit
|
13308104000 | brl |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
-3249937000 | brl |
| CY2022 | sid |
Other Operating Income Expenses Net
OtherOperatingIncomeExpensesNet
|
-2654622000 | brl |
| CY2022 | sid |
Equity In Results Of Affiliated Companies1
EquityInResultsOfAffiliatedCompanies1
|
237917000 | brl |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
7641462000 | brl |
| CY2022 | ifrs-full |
Revenue
Revenue
|
44362120000 | brl |
| CY2021 | sid |
Cost Of Sale
CostOfSale
|
-25837475000 | brl |
| CY2021 | ifrs-full |
Gross Profit
GrossProfit
|
22074564000 | brl |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
-2959446000 | brl |
| CY2021 | sid |
Other Operating Income Expenses Net
OtherOperatingIncomeExpensesNet
|
1242340000 | brl |
| CY2021 | sid |
Equity In Results Of Affiliated Companies1
EquityInResultsOfAffiliatedCompanies1
|
182504000 | brl |
| CY2021 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
20539962000 | brl |
| CY2021 | ifrs-full |
Revenue
Revenue
|
47912039000 | brl |
| CY2020 | ifrs-full |
Revenue
Revenue
|
30064020000 | brl |
| CY2020 | sid |
Cost Of Sale
CostOfSale
|
-19124901000 | brl |
| CY2020 | ifrs-full |
Gross Profit
GrossProfit
|
10939119000 | brl |
| CY2020 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
-2508875000 | brl |
| CY2020 | sid |
Other Operating Income Expenses Net
OtherOperatingIncomeExpensesNet
|
-2787562000 | brl |
| CY2020 | sid |
Equity In Results Of Affiliated Companies1
EquityInResultsOfAffiliatedCompanies1
|
71755000 | brl |
| CY2020 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
5714437000 | brl |
| CY2020 | ifrs-full |
Revenue
Revenue
|
30064020000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Employee Benefits Explanatory
DisclosureOfEmployeeBenefitsExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfEmployeeBenefitsExplanatory_zHVOuBrOe0k3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>30.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_821_zxbtfILidRJh">EMPLOYEE BENEFITS</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The pension plans granted cover substantially all employees. The plans are managed by Caixa Beneficente dos Empregados de CSN (“CBS”), a private, non-profit pension fund established in July 1960.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Until December 1995, CBS Previdência managed two defined benefit plans based on years of service, salary and social security benefits. On December 27, 1995, the then Supplementary Pension Secretariat (“SPC”) approved the implementation of a new benefit plan, effective as of that date, called the Supplementary Benefit Mixed Plan (“Mixed Plan”), structured under the form of a variable contribution plan, which has been closed to new members since September 2013. As of that date, all new employees must join the CBSPrev Plan, structured in the form of defined contribution, also created in September 2013.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The CBS guarantee funds are mainly invested in repo operations (backed by federal government bonds), federal government bonds indexed to inflation, stocks, loans and real estate. As of December 31, 2022 and 2021, CBS held <span id="xdx_904_ecustom--NumberOfSharesHeld_iI_pid_c20221231_zeljPgo62C8b" title="Number of shares held"><span id="xdx_90E_ecustom--NumberOfSharesHeld_iI_pid_c20211231_zhsMCzkRZy4j" title="Number of shares held">3,486,252</span></span> CSN common shares. The entity’s total guarantee resources totaled R$<span id="xdx_904_ecustom--PlanAssetsValue_iI_pn8n9_c20221231_zTIQWqpCHdyi" title="Plan assets value">5.9</span> billion as of December 31, 2022 (R$<span id="xdx_902_ecustom--PlanAssetsValue_iI_pn8n9_c20211231_zoO492MMh6Kf" title="Plan assets value">5.8</span> billion as of December 31, 2021). CBS fund managers seek to combine plan assets with long-term benefit obligations to be paid. Pension funds in Brazil are subject to certain restrictions related to their ability to invest in foreign assets and, consequently, these funds invest primarily in securities in Brazil.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Guarantee Funds are considered to be the available and investment assets of the Benefit Plans, not including the amounts of debts contracted with sponsors.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For defined benefit plans, called “35% of Average Salary” and “Supplementary Average Salary Plan”, the Company maintains a financial guarantee with CBS Previdência, the entity that manages the aforementioned plans, in order to maintain the financial and actuarial balance, should any future actuarial loss or actuarial gain occur.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span id="xdx_900_ecustom--DescriptionOfPensionFundMarket_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--DefinedBenefitPlanMember" title="Description of pension fund market">In compliance with current legislation, specific to the pension fund market, for the last 4 years ended (2019, 2020, 2021 and 2022), there was no need to pay installments by CSN, since the benefit plans presented actuarial gains in the year.</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In August 2022, CSN Cimentos Brasil S.A. (formerly LafargeHolcim) was acquired and, consequently, Plano Mauá Prev was introduced in the Group.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">CSN Cimentos Brasil also sponsors the Mauá Prev Retirement Plan for its employees. This is the plan that LafargeHolcim in Brazil made available to all its employees as of December 1, 2016. Until 2009, Lafarge Brasil S.A. sponsored two plans, a defined contribution plan and a defined benefit plan. On July 1, 2009, the plans were merged, remaining only one variable contribution plan, with the exception of the acquired right of those who had already completed the eligibility of the defined benefit rules. The following tables present a summary of the components of the net defined benefit expense of Mauá Prev recognized in the income statement, as well as the capitalization status and amounts subject to recognition in the balance sheet as at December 31, 2022 and 2021.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.a)</b></td><td style="text-align: justify"><b>Description of pension plans</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Plan of 35% of the average salary</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This plan started on February 1, 1966 and is a defined benefit plan, the purpose of which is to pay retirement benefits (length of service, special, disability or old age) for life, equivalent to <span id="xdx_900_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember_zHrwyiIEkpF2" title="Actuarial assumption of expected rates of salary increases">35</span>% of the adjusted average of the last <span id="xdx_900_ecustom--ParticipantsSalaryTerm_dtM_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_zjGH4iP1WV16" title="Participants salary term">12</span> salaries of the participant. The plan also guarantees the payment of sickness benefit to the participant retired by the Official Social Security and also guarantees the payment of savings, death, and monetary assistance. This plan was discontinued on October 31, 1977 when the plan to supplement the average salary came into effect.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Average salary supplementation plan</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">This plan started on November 1, 1977 and is a defined benefit plan. Its objective is to complement the difference between the corrected average of the last <span id="xdx_904_ecustom--ParticipantsSalaryTerm_dtM_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember_zyQBfL3rQBil" title="Participants salary term">12</span> salaries of the participant and the benefit of the Official Social Security for retirements, also for life. As with the 35% plan, there is coverage for sickness benefit, death benefit and pension benefits. This plan was discontinued on December 26, 1995, with the creation of the mixed supplementary benefit plan.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Mixed supplementary benefit plan</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Started on December 27, 1995, it is a variable contribution plan. In addition to the programmed retirement benefit, payment of risk benefits (active pension, disability and sickness/accident benefits) is also provided. In this plan, the retirement benefit is calculated based on what has been accumulated by the monthly contributions of the participants and the sponsors, as well as the option of each participant in the form of receiving the same, which can be for life (with or without continuity of pension for death) or by a percentage applied to the balance of the benefit-generating fund (loss for an indefinite period). After retirement, the plan will have the characteristic of a defined benefit plan, if the participant has opted to receive his benefit in the form of lifetime monthly income. This plan was discontinued on September 16, 2013, when the CBS Prev plan came into effect.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">CBS Prev Plan</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On September 16, 2013, the new CBS Prev pension plan began, which is a defined contribution plan. In this plan, the retirement benefit is determined based on what has been accumulated by the monthly contributions of participants and sponsors. The option of each participant to receive it can be: (a) receive part in cash (up to 25%) and the remaining balance through monthly income for a percentage applied to the benefit-generating fund, not being applicable to death pension benefits, (b) receive only monthly income for a percentage applied to the benefit-generating fund.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">With the creation of the CBS Prev Plan, the Mixed Supplementary Benefit Plan was discontinued for the entry of new participants as of September 16, 2013.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Mauá Prev Plan</span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Mauá Prev plan is offered by CSN Cimentos Brasil S.A. (formerly LafargeHolcim) acquired in 2022, and sponsors the Mauá Prev Retirement Plan, for its employees. This is the plan that LafargeHolcim in Brazil made available to all its employees as of December 1, 2016. Until 2009, Lafarge Brasil S.A. sponsored two plans, a defined contribution plan and a defined benefit plan. On July 1, 2009, the plans were merged, remaining only one variable contribution plan, with the exception of the acquired right of those who had already completed the eligibility of the defined benefit rules. Additionally, the Company has recorded in a collective agreement in some of its plants commitments related to the bonus, due on the occasion of the retirement of the employee by the Social Security. The following tables present the commitments related to this bonus, as well as the capitalization status and the amounts subject to recognition in the balance sheet</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.b)</b></td><td style="text-align: justify"><b>Investment policy</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The investment policy establishes the principles and guidelines that should govern the investments of resources entrusted to the entity, with the objective of promoting the security, liquidity and profitability necessary to ensure the balance between the plan's assets and liabilities, based on the ALM (Asset Liability Management) study, which considers the benefits of the participants and beneficiaries of each plan.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><span id="xdx_902_ecustom--DescriptionOfInvestmentPolicy_c20220101__20221231" title="Description of investment policy">The investment plan is reviewed annually and approved by the Deliberative Council, considering a 5-year horizon, as established in CGPC resolution No. 7 of December 4, 2003. The investment limits and criteria established in the policy are based on Resolution 4,661/18, published by the National Monetary Council (“CMN”).</span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.c)</b></td><td style="text-align: justify"><b>Employee benefits</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The actuarial calculations are updated at the end of each year, by external actuaries and presented in the financial statements in accordance with IAS 19 – Employee benefits.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfActuarialEmployeeBenefitAssetsAndLiabilitiesTableTextBlock_pn3n3_zBnB6ngmbDN7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details)"> <tr> <td style="vertical-align: middle"><span id="xdx_8BB_zHDHL86kXRc7" style="display: none">Schedule of actuarial employee benefit assets and liabilities</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; background-color: white"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 52%"> </td> <td style="width: 12%"> </td> <td style="width: 1%"> </td> <td style="width: 11%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 11%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 11%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2022</td> <td style="border-top: Black 0.5pt solid; vertical-align: bottom; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2021</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2022</td> <td style="border-top: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">12/31/2021</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Actuarial asset</td> <td style="font-size: 10pt; vertical-align: middle; text-align: center"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Actuarial liabilities</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Benefits of pension plans </td> <td id="xdx_98F_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zm0DKCmSL4d1" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Actuarial assets"> (35,477)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_980_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zozTFmDye5Rb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Actuarial assets"> (59,111)</td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td></tr> <tr> <td style="vertical-align: middle">Post-employment healthcare benefits</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; background-color: white"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_981_ecustom--LiabilitiesOfBenefitPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Actuarial liabilities"> 537,290</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zj9tzy2pzkp9" style="vertical-align: bottom; text-align: right" title="Actuarial liabilities"> 584,288</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle"> </td> <td id="xdx_981_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20221231_zS9hMCoxbHK1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial assets"> (35,477)</td> <td style="vertical-align: bottom"> </td> <td id="xdx_980_ecustom--AssetsOfBenefitPlans_iI_pn3n3_c20211231_z6tB75tIM6Dg" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial assets">(59,111)</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_ecustom--LiabilitiesOfBenefitPlan_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial liabilities"> 537,290</td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td> <td id="xdx_989_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231_zEtxrifsa72e" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Actuarial liabilities"> 584,288</td></tr> </table> <p id="xdx_8AD_z0Fx6dU3WbU" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The reconciliation of assets and liabilities of employee benefits is presented below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfReconciliationOfEmployeeBenefitsAssetsAndLiabilitiesTableTextBlock_pn3n3_z2w0OFkB0bRc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 1)"> <tr> <td style="vertical-align: middle"><span id="xdx_8BF_zdjfSk9nbnmj" style="display: none">Schedule of reconciliation of employee benefits' assets and liabilities</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td id="xdx_49F_20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zYfwb49xbU1j" style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_49B_20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zeQoiItXh1M8" style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_49F_20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z5J8m3QfL9p1" style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 58%"> </td> <td style="vertical-align: bottom; width: 14%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%">Consolidated</td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; color: white"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right">12/31/2020</td></tr> <tr id="xdx_40F_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3" style="vertical-align: bottom; background-color: #DCE6F1"> <td>Present value of defined benefit obligation</td> <td style="padding-left: 15px; text-align: right">3,110,848</td> <td style="color: white; text-align: right"> </td> <td style="padding-left: 15px; text-align: right"> 3,151,609</td> <td style="color: white; text-align: right"> </td> <td style="padding-left: 15px; text-align: right"> 3,645,822</td></tr> <tr id="xdx_40E_ecustom--PlanAssetsAtFairValue1_iI_pn3n3"> <td style="vertical-align: middle">Fair value of plan assets</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (3,572,869)</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">(3,584,244)</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> (3,766,194)</td></tr> <tr id="xdx_404_eifrs-full--SurplusDeficitInPlan_iI_pn3n3" style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle">Surplus</td> <td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> (462,021)</td> <td style="color: white; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right">(432,635)</td> <td style="color: white; font-weight: bold; vertical-align: bottom; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; padding-left: 15px; font-weight: bold; vertical-align: bottom; text-align: right"> (120,372)</td></tr> <tr id="xdx_402_ecustom--RestrictionToActuarialAssetsDueToRecoveryLimitation_iI_pn3n3" style="vertical-align: bottom"> <td>Restriction to actuarial assets due to recovery limitation</td> <td style="padding-left: 15px; text-align: right">426,544</td> <td style="color: white; text-align: left"> </td> <td style="padding-left: 15px; text-align: right"> 373,524</td> <td style="color: white; text-align: left"> </td> <td style="padding-left: 15px; text-align: right"> 186,099</td></tr> <tr id="xdx_404_ecustom--AssetsOfBenefitPlans_iI_pn3n3_zzjlLD9UBWak" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Liabilities (Assets), net</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (35,477)</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">(59,111)</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 65,727</td></tr> </table> <p id="xdx_8A1_ztzvOVRJH7h3" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The change in the present value of the defined benefit obligation is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfChangesInPresentValueOfDefinedBenefitObligationTableTextBlock_pn3n3_zOMPPcqEiPx1" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 2)"> <tr> <td style="vertical-align: middle"><span id="xdx_8BA_zydTdfsSVLAl" style="display: none">Schedule of defined benefit obligation</span></td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="padding-left: 15px; vertical-align: bottom; text-align: left; width: 58%"> </td> <td style="vertical-align: middle; text-align: center; width: 14%"> </td> <td style="color: white; vertical-align: middle; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Present value of obligations at the beginning of the year</td> <td id="xdx_983_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z0gpXP2gcFF2" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"> 3,151,609</td> <td style="color: white; text-align: right"> </td> <td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zRVtCh3DCYVh" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year"> 3,645,822</td> <td style="color: white; text-align: right"> </td> <td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zFpcZLgAPNSb" style="font-weight: bold; text-align: right" title="Present value of obligations at the beginning of the year">3,581,460</td></tr> <tr style="vertical-align: middle"> <td>Consolidation of CSN Cimentos Brasil </td> <td id="xdx_980_ecustom--ConsolidationOfCsnCimentosBrasil_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2il6m2KAmzb" style="text-align: right" title="Consolidation of CSN Cimentos Brasil"> 67,640</td> <td style="color: white; text-align: right"> </td> <td style="text-align: right"> </td> <td style="color: white; text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Cost of service</td> <td id="xdx_98D_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service">1,225</td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"> 1,253</td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Cost of service"> 968</td></tr> <tr> <td style="vertical-align: middle">Interest cost</td> <td id="xdx_98D_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost">324,041</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_98B_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"> 231,009</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_989_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest cost"> 236,551</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Participant contributions made in the year</td> <td id="xdx_981_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period">1,382</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_987_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"> 1,398</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_985_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"> 1,998</td></tr> <tr style="vertical-align: bottom"> <td>Benefits paid</td> <td id="xdx_98B_eifrs-full--BenefitsPaidOrPayable_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"> (310,471)</td> <td style="color: white; text-align: right"> </td> <td id="xdx_989_eifrs-full--BenefitsPaidOrPayable_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid">(283,393)</td> <td style="color: white; text-align: right"> </td> <td id="xdx_987_eifrs-full--BenefitsPaidOrPayable_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Benefits paid"> (278,960)</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Actuarial loss/(gain)</td> <td id="xdx_985_ecustom--ActuarialLossgain_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"> (124,578)</td> <td style="color: white; text-align: right"> </td> <td id="xdx_987_ecustom--ActuarialLossgain_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)">(444,480)</td> <td style="color: white; text-align: right"> </td> <td id="xdx_989_ecustom--ActuarialLossgain_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; text-align: right" title="Actuarial loss/(gain)"> 103,805</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Present value of obligations at the end of the year</td> <td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zE0rr8PNtQ53" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"> 3,110,848</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z9MCBdv9zOhf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year"> 3,151,609</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td id="xdx_98E_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zWTEpZsZONV1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Present value of obligations at the ending of the year">3,645,822</td></tr> </table> <p id="xdx_8AB_z8yxeKf2bLUb" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The change in the fair value of the plan’s assets is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfChangesInFairValueOfPlanAssetsTableTextBlock_pn3n3_z3Zzq8yD0B7a" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 3)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8BA_zTg4goYgOUTj" style="display: none">Schedule of changes in fair value of the plan assets</span></td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: middle; width: 58%"> </td> <td style="vertical-align: middle; width: 14%"> </td> <td style="vertical-align: middle; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Fair value of plan assets at the beginning of the year</td> <td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zrXrueuXfGwg" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year">(3,584,244)</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td id="xdx_985_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaYzUxxptwn4" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"> (3,766,193)</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaAJFyooC6n4" style="font-weight: bold; text-align: right" title="Fair value of plan assets at the beginning of the year"> (3,894,488)</td></tr> <tr style="vertical-align: middle"> <td>Consolidation of CSN Cimentos Brasil </td> <td id="xdx_984_ecustom--ConsolidationsOfCsnCimentosBrasil_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zdg1D0i4nnrh" style="text-align: right" title="Consolidation of CSN Cimentos Brasil"> (63,292)</td> <td style="color: white; text-align: right"> </td> <td style="text-align: right"> </td> <td style="color: white; text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Interest income</td> <td id="xdx_986_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"> (369,488)</td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td id="xdx_984_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income">(238,534)</td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td id="xdx_98B_ecustom--InterestIncomeNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Interest income"> (257,946)</td></tr> <tr> <td style="vertical-align: bottom">Benefits Paid</td> <td id="xdx_98A_ecustom--BenefitsPaidOrPayables_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zPADW9Fp9Ecb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid">310,471</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_980_ecustom--BenefitsPaidOrPayables_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zUGtNUd7F8mh" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"> 283,393</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_98A_ecustom--BenefitsPaidOrPayables_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_ztpDA927xSuc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Benefits paid"> 278,960</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Participant contributions made in the year</td> <td id="xdx_986_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2aBthuuzzSb" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"> (1,382)</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_980_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z0Bo9Py19y0b" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"> (1,398)</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_987_ecustom--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z4lz8o7fxpp7" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Participant contributions made in the period"> (1,998)</td></tr> <tr> <td style="vertical-align: bottom">Employer contributions made in the year</td> <td id="xdx_989_ecustom--EmployerContributionsMadeInYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z97JVWJys1Bc" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Employer contributions made in the year"> (144)</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Return on plan assets (less interest income)</td> <td id="xdx_98D_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)">135,210</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_98F_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"> 138,488</td> <td style="color: white; vertical-align: middle; text-align: left"> </td> <td id="xdx_989_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Return on plan assets (less interest income)"> 109,279</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Fair value of plan assets at the end of the year</td> <td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zaOlG54922ha" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year">(3,572,869)</td> <td style="color: white; text-align: right"> </td> <td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zRnV9DeAq5yf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"> (3,584,244)</td> <td style="color: white; text-align: right"> </td> <td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zU04jPX2SiAc" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Fair value of plan assets at the end of the year"> (3,766,193)</td></tr> </table> <p id="xdx_8A6_zDWorrwxlTTh" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The composition of the amounts recognized in the income statement is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfEmployeeBenefitsRecognizedInIncomeStatementTableTextBlock_pn3n3_zEMe2dCiZzIj" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 4)"> <tr> <td style="vertical-align: middle"><span id="xdx_8B1_zzBnoGdvzk2h" style="display: none">Schedule of employee benefits recognized in the income statement</span><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td id="xdx_493_20220101__20221231_zEqB6OxrK0D9" style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td id="xdx_495_20210101__20211231_zfXxTQ2tLCl8" style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td id="xdx_492_20200101__20201231_zAhhyoTX1gjf" style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 58%"> </td> <td style="vertical-align: bottom; width: 14%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr id="xdx_404_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_maIEFDBzZrn_zS7HkhccGnt" style="vertical-align: middle; background-color: #DCE6F1"> <td>Cost of current service</td> <td style="text-align: right"> 1,225</td> <td style="color: white; text-align: right"> </td> <td style="text-align: right"> 1,253</td> <td style="color: white; text-align: right"> </td> <td style="text-align: right">968</td></tr> <tr id="xdx_40E_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_maIEFDBzZrn_zoBTdrwIYnte"> <td style="vertical-align: middle">Interest cost</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">324,041</td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 231,009</td> <td style="color: white; vertical-align: bottom; text-align: left"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> 236,551</td></tr> <tr id="xdx_40E_ecustom--ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_iN_di_msIEFDBzZrn_ztvmf41vo3cl" style="vertical-align: middle; background-color: #DCE6F1"> <td>Expected return on plan assets</td> <td style="padding-left: 15px; text-align: right"> (369,488)</td> <td style="color: white; text-align: left"> </td> <td style="padding-left: 15px; text-align: right">(238,534)</td> <td style="color: white; text-align: left"> </td> <td style="padding-left: 15px; text-align: right"> (257,946)</td></tr> <tr id="xdx_409_eifrs-full--GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling_iN_di_msIEFDBzZrn_zuPwFjX7nePf" style="vertical-align: middle"> <td>Interest on the asset ceiling effect</td> <td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"> 39,416</td> <td style="color: white; text-align: left"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"> 11,985</td> <td style="color: white; text-align: left"> </td> <td style="border-bottom: Black 0.5pt solid; text-align: right; background-color: white"> 21,737</td></tr> <tr id="xdx_400_ecustom--IncomeExpenseFromDefinedBenefitObligation_iT_mtIEFDBzZrn_zN3SK043PZPd" style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Total costs / (income), net</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"> (4,806)</td> <td style="color: white; font-weight: bold; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"> 5,713</td> <td style="color: white; font-weight: bold; text-align: left"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; text-align: right"> 1,310</td></tr> </table> <p id="xdx_8A1_zB3ncB1Fz1ef" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The (cost)/income is recognized in the income statement in other operating expenses.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The movement of actuarial gains and losses is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfChangesInActuarialGainsAndLossesTableTextBlock_pn3n3_z1LlnqFA98Tg" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 5)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B3_z1zKowqiw5ud" style="display: none"><span id="xdx_8BD_zSJwdlz1MZHj" style="display: none">Schedule of actuarial gains and losses</span></span><span style="display: none; font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"/></td><td id="xdx_49F_20220101__20221231_zpFFbBxlTmel" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_492_20210101__20211231_znRj43DPUw7k" style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_491_20200101__20201231_zR5CSOX0yes1" style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 58%"> </td> <td style="padding-left: 15px; vertical-align: middle; text-align: left; width: 14%"> </td> <td style="vertical-align: middle; text-align: left; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr id="xdx_401_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_zRR8w8wm18Yi" style="vertical-align: middle; background-color: #DCE6F1"> <td>Actuarial losses and (gains)</td> <td style="font-weight: bold; text-align: right">(124,578)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> (444,480)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> 103,805</td></tr> <tr id="xdx_40E_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_z9PLVWWd4RWf" style="vertical-align: middle"> <td>Return on plan assets (less interest income)</td> <td style="text-align: right"> 135,210</td> <td style="text-align: right"> </td> <td style="text-align: right"> 138,488</td> <td style="text-align: right"> </td> <td style="text-align: right"> 109,279</td></tr> <tr id="xdx_40E_ecustom--ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_znnEtYAxHnFe" style="vertical-align: middle; background-color: #DCE6F1"> <td>Change in the asset’s limit (excluding interest income)</td> <td style="text-align: right"> 13,604</td> <td style="text-align: right"> </td> <td style="text-align: right"> 175,440</td> <td style="text-align: right"> </td> <td style="text-align: right"> (154,741)</td></tr> <tr id="xdx_403_ecustom--TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset_zx0bhpbxwd0a" style="vertical-align: middle"> <td style="font-weight: bold">Total cost of actuarial losses and (gains)</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 24,236</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (130,552)</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 58,343</td></tr> </table> <p id="xdx_8A9_zu637uP3qhB6" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The breakdown of actuarial gains and losses is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfBreakdownOfActuarialGainsOrLossesTableTextBlock_pn3n3_zbyRarHGduAk" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 6)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B0_zZWg31NYppm1" style="display: none">Schedule of breakdown of actuarial gains or losses</span></td> <td id="xdx_491_20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z14xesRAF7x2" style="vertical-align: middle; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_49E_20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_z2uaibWvnf89" style="vertical-align: middle; text-align: right"> </td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_495_20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_zuPDI0taXmZf" style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: middle; width: 58%"> </td> <td style="vertical-align: middle; text-align: right; width: 14%"> </td> <td style="vertical-align: middle; text-align: right; width: 1%"> </td> <td style="vertical-align: bottom; background-color: white; width: 13%"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: left; width: 1%"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right; width: 13%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="border-top: Black 0.5pt solid; color: white; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr id="xdx_407_ecustom--LossDueToChangeInDemographicAssumptions_zJHYaWy1Mrl2" style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Loss due to change in demographic assumptions</td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"/> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: left"> </td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right">67,930</td></tr> <tr id="xdx_40A_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_i_pn3n3"> <td style="vertical-align: bottom">Loss due to change in financial assumptions </td> <td style="vertical-align: middle; text-align: right">(204,485)</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (647,564)</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right">(30,454)</td></tr> <tr id="xdx_40E_eifrs-full--ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset_i_pn3n3" style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Loss due to experience adjustments</td> <td style="vertical-align: middle; text-align: right"> 79,907</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> 203,084</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> 66,329</td></tr> <tr id="xdx_403_ecustom--ReturnOnPlanAssetNetDefinedBenefitLiabilityAsset_zZKadjIo4qvb"> <td style="vertical-align: bottom">Return on plan assets (less interest income)</td> <td style="vertical-align: middle; text-align: right"> 135,210</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> 138,489</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> 109,279</td></tr> <tr id="xdx_40F_ecustom--ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset_i_pn3n3" style="background-color: #DCE6F1"> <td style="vertical-align: bottom">Change in the asset’s limit (excluding interest income)</td> <td style="vertical-align: middle; text-align: right"> 13,604</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> 175,440</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> (154,741)</td></tr> <tr id="xdx_403_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_i_pn3n3" style="vertical-align: middle"> <td style="font-weight: bold">Actuarial losses and (gains)</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 24,236</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> (130,551)</td> <td style="color: white; font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 58,343</td></tr> </table> <p id="xdx_8AA_zA1AyaTv02Mj" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The main actuarial assumptions used were as follows: </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfActuarialAssumptionsUsedTableTextBlock_pn3n3_zKhncSARyHni" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 7)"> <tr style="vertical-align: middle"> <td style="width: 15%"><span id="xdx_8B9_zr0aZDz5EGEi" style="display: none">Schedule of actuarial assumptions used</span></td> <td id="xdx_499_20220101__20221231_zdWIRDHDZSI7" style="text-align: center; width: 43%"> </td> <td style="width: 4%"> </td> <td id="xdx_49A_20210101__20211231_zdQLt9xwUEth" style="text-align: center; width: 38%"> </td></tr> <tr style="vertical-align: middle"> <td> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right">12/31/2022</td> <td> </td> <td style="border-bottom: black 0.5pt solid; font-weight: bold; text-align: right">12/31/2021</td></tr> <tr id="xdx_40B_ecustom--DescriptionOfActuarialFinancingMethod_zZfclrd6HlWc" style="vertical-align: middle; background-color: #DCE6F1"> <td>Actuarial financing method</td> <td style="text-align: center">Projected unit credit</td> <td> </td> <td style="text-align: center">Projected unit credit</td></tr> <tr id="xdx_402_eifrs-full--DescriptionOfFunctionalCurrency_zYvjwO2TBMPh" style="vertical-align: middle"> <td>Functional currency</td> <td style="text-align: center">Real (R$)</td> <td> </td> <td style="text-align: center">Real (R$)</td></tr> <tr id="xdx_40C_ecustom--RecognitionOfPlanAssets_zSVjFFi1sygf" style="vertical-align: middle; background-color: #DCE6F1"> <td>Recognition of plan assets</td> <td style="text-align: center">Fair value</td> <td> </td> <td style="text-align: center">Fair value</td></tr> <tr id="xdx_40C_ecustom--ActuarialAssumptionOfNominalDiscountRates_z9RxrVxZNPGb" style="vertical-align: middle"> <td style="text-align: left">Nominal discount rate</td> <td style="text-align: center">Plan 35%: 6.10%<br/> Supplementation : 6.10%<br/> Mauá Prev: 6.10%</td> <td style="text-align: center"> </td> <td style="text-align: center">Millennium Plan: 6,95%<br/> Plan 35%: 6,24%<br/> Supplementation: 6,44%</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Inflation rate</td> <td style="text-align: center"><span id="xdx_904_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231_zlu1rDlaPrM6" title="Actuarial assumption of expected rates of inflation">5.31</span>%</td> <td> </td> <td style="text-align: center"><span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231_zrJl8Xjxnl6h" title="Actuarial assumption of expected rates of inflation">5.03</span>%</td></tr> <tr style="vertical-align: middle"> <td>Nominal salary increase rate</td> <td style="text-align: center"><span id="xdx_90A_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231_z0wVHJzB1MH2" title="Actuarial assumption of expected rates of salary increases">1.00</span>%</td> <td> </td> <td style="text-align: center"><span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231_zH8tT57ybD49" title="Actuarial assumption of expected rates of salary increases">6.08</span>%</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Nominal benefit increase rate</td> <td style="text-align: center"><span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_c20221231_zAesqmePHKs6" title="Actuarial assumption of expected rates of pension increases">5.31</span>%</td> <td> </td> <td style="text-align: center"><span id="xdx_900_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_c20211231_z8xWu1G7vtrf" title="Actuarial assumption of expected rates of pension increases">5.03</span>%</td></tr> <tr id="xdx_40E_ecustom--ActuarialAssumptionOfRateOfReturnsOnInvestments_zCrUnub5sV09" style="vertical-align: middle"> <td style="text-align: left">Rate of return on investments</td> <td style="text-align: center">Millennium Plan: 6.14%<br/> Plan 35%: 6.10%<br/> Supplementation : 6.10%<br/> Mauá Prev: 6.10%</td> <td style="text-align: center"> </td> <td style="text-align: center">Millennium Plan: 10.71%<br/> Plan 35%: 10.53%<br/> Supplementation : 10.54%</td></tr> <tr id="xdx_407_ecustom--GeneralMortalityTableDescription_zodecSa0nimd" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">General mortality table</td> <td style="text-align: center">Millennium Plan: AT-2012 segregated by gender<br/> Plans 35% : AT-2000 Male, aggravated by 15%<br/> Supplementation: AT-2000 segregated by gender, aggravated by 10%<br/> Mauá Prev: AT-2000 segregated by gender</td> <td> </td> <td style="text-align: center">Millennium Plan: AT-2012 segregated by gender<br/> Plans 35% : AT-2000 Male, aggravated by 15%<br/> Supplementation: AT-2000 segregated by gender, aggravated by 10%</td></tr> <tr id="xdx_409_ecustom--DisabilityTableDescription_zX9faEDESDmd" style="vertical-align: middle"> <td style="text-align: left">Disability table</td> <td style="text-align: center">Supplementation: Not applied<br/> Millennium Plan: Prudential (Ferr Apos) unaggravated by 10%<br/> Mauá Prev: Mercer Disability</td> <td> </td> <td style="text-align: center">Supplementation: Not applied<br/> Millennium Plan: Prudential - 10%</td></tr> <tr id="xdx_400_ecustom--DisabilityMortalityTableDescription_zq8ChXhNxfP" style="vertical-align: middle; background-color: #DCE6F1"> <td style="text-align: left">Disability mortality table</td> <td style="text-align: center">Millennium Plan: AT 71<br/> Plans 35%: MI-2006 - 10% M&F<br/> Supplementation: Winklevoss - 10%<br/> Mauá Prev: IAPB-57</td> <td> </td> <td style="text-align: center">Millennium Plan: AT 71<br/> Plans 35%: MI-2006 - 10% M&F<br/> Supplementation: Winklevoss - 10%</td></tr> <tr id="xdx_407_ecustom--TurnoverTableDescription_zdeTfM2e0lKb" style="vertical-align: middle"> <td style="text-align: left">Turnover table</td> <td style="text-align: center">Millennium Plan 5% per year<br/> Null for 35% Plans and Supplementation<br/> Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10%</td> <td> </td> <td style="text-align: center">Millennium Plan 5% per year<br/> Null for 35% Plans and Supplementation</td></tr> <tr id="xdx_400_ecustom--DescriptionOfRetirementAge_ziBTub1iTX94" style="vertical-align: middle; background-color: #DCE6F1"> <td>Retirement age</td> <td style="text-align: center"> 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan </td> <td> </td> <td style="text-align: center"> 100% on the first date he/she becomes eligible for programmed retirement benefit under the plan </td></tr> <tr id="xdx_40B_ecustom--DescriptionOfHouseholdOfActiveParticipants_zbSX7P4ZcmE1" style="vertical-align: middle"> <td>Household of active participants</td> <td style="text-align: center"> 95% will be married at the time of retirement, with the wife being 4 years younger than the husband </td> <td> </td> <td style="text-align: center"> 95% will be married at the time of retirement, with the wife being 4 years younger than the husband </td></tr> </table> <p id="xdx_8AE_zPIsekV3Y5kl" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The assumptions regarding the mortality table are based on published statistics and mortality tables. These tables translate into an average life expectancy in years for employees aged 65 and 40:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfAverageLifeExpectancyTableTextBlock_pn3n3_zbNsjxn4vZd3" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 8)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B4_zJYz7Zsvjpue" style="display: none">Schedule of average life expectancy</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Plan covering 35% of the average salary</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Average salary supplementation plan</td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Mixed supplementary benefit plan (Milênio Plan) </td> <td style="font-weight: bold; vertical-align: middle; text-align: center"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Plan ACT - Mauá Prev</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; width: 39%">Longevity at age of 65 for current participants</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%">12/31/2022</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%">12/31/2021</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%">12/31/2022</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%">12/31/2021</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 8%">12/31/2022</td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 9%">12/31/2021</td> <td style="font-weight: bold; text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt; width: 9%">12/31/2022</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Male</td> <td style="text-align: right; border-top-color: Black; border-top-width: 0.5pt"><span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember_zhEYx4f0155b" title="Average life expectancy of employees (in years)">18.38</span></td> <td style="text-align: right; border-top-color: Black; border-top-width: 0.5pt"><span id="xdx_90F_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)">18.38</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)">18.75</span></td> <td style="text-align: right"><span id="xdx_906_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)">18.75</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_909_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)">21.47</span></td> <td style="text-align: right"> <span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)">21.47</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_90A_ecustom--AverageLifeExpectancyOfEmployeesThatAreSixtyFive_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zxzp5OpZuPGe" title="Average life expectancy of employees (in years)">22.17</span></td></tr> <tr> <td style="vertical-align: bottom">Female</td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 65 (in years)">18.38</span></td> <td style="vertical-align: middle; text-align: right"><span id="xdx_909_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 65 (in years)">18.38</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_902_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 65 (in years)">21.41</span></td> <td style="vertical-align: middle; text-align: right"><span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 65 (in years)">21.41</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 65 (in years)">23.34</span></td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90C_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 65 (in years)">23.34</span></td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_903_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zA1C9Rwh5fVh" title="Average life expectancy in years of employees who are 65 (in years)">19.55</span></td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Longevity at age of 40 for current participants</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Male</td> <td style="text-align: right"><span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)">40.15</span></td> <td style="text-align: right"><span id="xdx_90C_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy of employees (in years)">40.15</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_907_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)">40.60</span></td> <td style="text-align: right"><span id="xdx_906_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy of employees (in years)">40.60</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> <span id="xdx_903_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)">44.07</span></td> <td style="text-align: right"> <span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy of employees (in years)">44.07</span></td> <td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_ecustom--AverageLifeExpectancyOfEmployeesThatAreFourty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zbr1WBf9ggS8" title="Average life expectancy of employees (in years)">40.15</span></td></tr> <tr> <td style="vertical-align: middle">Female</td> <td style="vertical-align: middle; text-align: right"><span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 40 (in years)">40.15</span></td> <td style="vertical-align: middle; text-align: right"><span id="xdx_901_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanCoveringThirtyFivePercentOfTheAverageSalaryMember" title="Average life expectancy in years of employees who are 40 (in years)">40.15</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90F_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 40 (in years)">44.41</span></td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90D_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--AverageSalarySupplementationPlanMember" title="Average life expectancy in years of employees who are 40 (in years)">44.41</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_908_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 40 (in years)">46.28</span></td> <td style="vertical-align: middle; text-align: right"> <span id="xdx_90E_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember" title="Average life expectancy in years of employees who are 40 (in years)">46.28</span></td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_905_ecustom--AverageLifeExpectancyOfEmployeesThatAreFemaleForty_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PlanACTMauaPrevMember_zTSEaxQ25azl" title="Average life expectancy in years of employees who are 40 (in years)">45.30</span></td></tr> </table> <p id="xdx_8A6_zTUe2hpQxzy2" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Allocation of plan assets:</p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfAllocationOfPlanAssetsTableTextBlock_pn3n3_zMQvnNETpdB4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 9)"> <tr> <td style="vertical-align: middle"><span id="xdx_8B8_zdxxiOKKDnZ7" style="display: none">Schedule of allocation of plan assets</span></td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="color: white; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 27%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 12%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 12%">12/31/2022</td> <td style="color: white; vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 12%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 12%">12/31/2021</td> <td style="color: white; vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; width: 10%"> </td> <td style="border-bottom: Black 0.5pt solid; vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 10%">12/31/2020</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Variable income</td> <td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 193,948</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zzItxfu1BCMd" title="Plan assets percentage">5.43</span>%</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 195,032</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zf0X2OmOHdW" title="Plan assets percentage">5.44</span>%</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zL1IMkFo7tcf" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 54,285</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_900_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--VariableIncomeMember_zrW7W8TUDbVl" title="Plan assets percentage">1.44</span>%</td></tr> <tr> <td style="vertical-align: middle">Fixed income</td> <td id="xdx_989_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 3,106,206</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zXEZK1ej7kL1" title="Plan assets percentage">86.94</span>%</td> <td style="color: white; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets">3,127,736</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_90F_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_z6SrksuEbVa4" title="Plan assets percentage">87.26</span>%</td> <td style="color: white; vertical-align: bottom; text-align: right"> </td> <td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zYOl3HPrmyEb" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 3,438,735</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_903_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--FixedIncomeMember_zjTmxINdFGe7" title="Plan assets percentage">91.31</span>%</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Real estate</td> <td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 207,223</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_903_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_zj1oQiMj0G3j" title="Plan assets percentage">5.80</span>%</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 190,474</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90E_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_z7I2j8Dnui48" title="Plan assets percentage">5.31</span>%</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_z6GEDPMH61D2" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets">182,145</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90E_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--RealEstatesMember_zelEv02Krd8h" title="Plan assets percentage">4.84</span>%</td></tr> <tr> <td style="vertical-align: middle">Others</td> <td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_c20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets">65,492</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_907_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_zOGoW5xPDKU3" title="Plan assets percentage">1.83</span>%</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_c20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 71,001</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_90C_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_zMHVp3uPMnQc" title="Plan assets percentage">1.98</span>%</td> <td style="color: white; vertical-align: middle; text-align: right"> </td> <td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_ztjA8ZwjBA52" style="vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 91,028</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"><span id="xdx_909_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231__custom--DefinedBenefitPlanByPlanAssetsCategoriesAxis__custom--OthersPlanAssetsMember_z6hbIKdIpDZg" title="Plan assets percentage">2.42</span>%</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle">Total</td> <td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 3,572,869</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"><span id="xdx_906_ecustom--PlanAssetsPercentage_pid_dp_c20220101__20221231_zOQDQw0yzOCk" title="Plan assets percentage">100.00</span>%</td> <td style="color: white; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_989_eifrs-full--PlanAssetsAtFairValue_c20211231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets">3,584,243</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"><span id="xdx_90C_ecustom--PlanAssetsPercentage_pid_dp_c20210101__20211231_zObNLtASrXcf" title="Plan assets percentage">100.00</span>%</td> <td style="color: white; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20201231_zMUom5pGQho7" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: bottom; text-align: right" title="Allocation of plan assets"> 3,766,193</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right"><span id="xdx_90A_ecustom--PlanAssetsPercentage_pid_dp_c20200101__20201231_zcEV8m0LM5Jl" title="Plan assets percentage">100.00</span>%</td></tr> </table> <p id="xdx_8AB_z6nLk9TKtXs9" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The assets invested in variable income are mainly invested in CSN shares.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Fixed income assets are mainly composed of debentures, Interbank Deposit Certificates ("CDI") and National Treasury Bills (“NTN-B”).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Real estate refers to buildings valued by a specialized asset appraisal company. There are no assets in use by CSN and its subsidiaries.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For the pension plan, the expense in 2022 was R$<span id="xdx_908_ecustom--PensionPlanExpense_pn3n3_c20220101__20221231_zij0v4dK7jC8" title="Pension plan expense">1,616</span> (R$<span id="xdx_903_ecustom--PensionPlanExpense_pn3n3_c20210101__20211231_zj9DoMuzmmX8" title="Pension plan expense">2,032</span> as of December 31, 2021).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.d)</b></td><td style="text-align: justify"><b>Expected contributions</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">There are no expected contributions that will be paid to the defined benefit plans 35% and Supplementation in 2023.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">For the mixed supplementary benefit plan, the expected contributions in the amount of R$<span id="xdx_90C_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zykDjx3gHOvf" title="Estimate of contributions expected to be paid to plan for next annual reporting period">19,295</span> will be paid in 2023 for the defined contribution portion and R$<span id="xdx_905_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--MixedSupplementaryBenefitPlanMember__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zpTaOaioF5Nj" title="Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants">1,366</span> for the defined benefit portion (risk benefits).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.e)</b></td><td style="text-align: justify"><b>Sensitivity analysis</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The quantitative sensitivity analysis regarding the significant assumptions, for the pension plans as of December 31, 2022 is shown below:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPensionPlansTableTextBlock_pn3n3_zBVleXG2JVxc" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 10)"> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left"><span id="xdx_8BB_zizCWktAEf4j" style="display: none">Schedule of sensitivity analysis</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="border-top: Black 0.5pt solid"> </td> <td style="border-top: Black 0.5pt solid"> </td> <td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Consolidated Effect of Plans</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold; width: 66%">Assumption: Discount rate</td> <td style="width: 2%"> </td> <td style="width: 15%"> </td> <td style="width: 17%"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_907_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zo6HnudEk9ug" title="Sensitivity level">0.5</span>%</td> <td style="font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_z9P1je5WdPXc" title="Sensitivity level">-0.5</span>%</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zvg0saLZAYme" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations">(13,628)</td> <td id="xdx_984_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zy6tUCNx6qM2" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations">14,646</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_984_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zbC4L09VtM7i" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (116,302)</td> <td id="xdx_984_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_z1iIMwZIOqo7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> 124,915</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Assumption: Salary growth</td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_908_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zzifx3Y3jY2d" title="Sensitivity level">0.5</span>%</td> <td style="font-weight: bold; text-align: right"><span id="xdx_908_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zw8zAiJhDNK9" title="Sensitivity level">-0.5</span>%</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98E_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zyMgPBVtVDX2" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations">116</td> <td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zQztQXuBIoZ1" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> (108)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98D_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zkqBIU0M5WI7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations">1,148</td> <td id="xdx_983_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zxlduc37bX1f" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (1,081)</td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Assumption: Benefit adjustment</td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_90A_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_z62B5J9rNlKc" title="Sensitivity level">0.5</span>%</td> <td style="font-weight: bold; text-align: right"><span id="xdx_901_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zQxfqYfFm9Jc" title="Sensitivity level">-0.5</span>%</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98D_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zd5fwAEWZ6Vi" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations">1,728</td> <td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zt24DnwxAqXb" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> (1,728)</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_987_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zeyzSAY6vzSj" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> 14,713</td> <td id="xdx_987_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember_zjPrH1rRlh68" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (14,713)</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Assumption: Mortality table</td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td id="xdx_98C_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zZ6Y3l0sEptj" style="font-weight: bold; text-align: right" title="Sensitivity level, year">+1 ano</td> <td id="xdx_980_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zQGToogMGOcj" style="font-weight: bold; text-align: right" title="Sensitivity level, year">- 1 ano</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98E_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_z3F3lZ9iRGff" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations">8,572</td> <td id="xdx_98B_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations_pn3n3_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_z5bSmB8HSCma" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> (8,681)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98D_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zAao3LLGhMKa" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> 72,993</td> <td id="xdx_985_ecustom--EffectOnPresentValueOfObligations_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember_zfeAmEZlOg7f" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (73,913)</td></tr> </table> <p id="xdx_8AE_z11slM87L3l7" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Following are the expected benefits for future years for defined benefit plans:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfForecastBenefitPaymentsOfDefinedBenefitPlansTableTextBlock_pn3n3_zwMmXpbyvd9j" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 11)"> <tr style="vertical-align: middle"> <td><span id="xdx_8B4_zP68xOfdhEy7" style="display: none">Schedule of forecast benefit payments of the defined benefit plans</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 66%">Forecast payments</td> <td style="text-align: right; width: 2%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 32%">2022</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Year 1</td> <td style="text-align: right"> </td> <td id="xdx_986_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 1"> 331,781</td></tr> <tr style="vertical-align: middle"> <td>Year 2</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 2"> 309,844</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Year 3</td> <td style="text-align: right"> </td> <td id="xdx_98A_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 3"> 301,196</td></tr> <tr> <td style="vertical-align: middle">Year 4</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_98E_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Year 4"> 293,367</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Year 5</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Year 5"> 284,533</td></tr> <tr style="vertical-align: middle"> <td>Next 5 years</td> <td style="text-align: right"> </td> <td id="xdx_987_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_c20221231__ifrs-full--DefinedBenefitPlansAxis__ifrs-full--DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember_pn3n3" style="text-align: right" title="Next 5 years"> 1,286,222</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle">Total forecast payments</td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix_c20221231_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Defined benefit plan forecast future benefit payments year six"> 2,806,943</td></tr> </table> <p id="xdx_8AA_zwcuTxN8XPNk" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.f)</b></td><td style="text-align: justify"><b>Post-Employment Health Plan </b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">It refers to the health plan created on December 1, 1996, exclusively to cover former retired employees, pensioners, amnesties, ex-combatants, widows of labor accident victims and retirees until March 20, 1997 and their respective legal dependents. Since then, the health plan has not allowed the inclusion of new beneficiaries. The Plan is sponsored by CSN. </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The amounts recognized in the balance sheet were determined as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfPostEmploymentHealthCarePlanAmountsTableTextBlock_pn3n3_zSAtTxTk7ev5" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 12)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B4_zqe7aYkmoad4" style="display: none">Schedule of post-employment health care plan amounts</span></td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; background-color: white"> </td> <td style="font-weight: bold; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 55%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%">12/31/2022</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%">12/31/2021</td> <td style="font-weight: bold; vertical-align: middle; background-color: white; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 15%">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Present value of obligations</td> <td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Present value of obligations"> 537,290</td> <td> </td> <td id="xdx_988_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zMUX2BYKMIxf" style="text-align: right" title="Present value of obligations"> 584,288</td> <td style="font-weight: bold"> </td> <td id="xdx_983_eifrs-full--DefinedBenefitObligationAtPresentValue_iI_pn3n3_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zOGtYeBFMxB9" style="border-bottom: Black 0.5pt solid; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Present value of obligations"> 678,880</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Liabilities</td> <td id="xdx_981_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20221231_zbx7wP80h1b9" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Actuarial liabilities"> 537,290</td> <td> </td> <td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20211231_zpsOtnR424Yi" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right" title="Actuarial liabilities"> 584,288</td> <td style="font-weight: bold; background-color: white"> </td> <td id="xdx_98E_ecustom--LiabilitiesOfBenefitPlan_iI_pn3n3_c20201231_zp1SsFSlv26h" style="border-bottom: Black 2pt double; font-weight: bold; text-align: right; border-top-color: Black; border-top-width: 0.5pt" title="Actuarial liabilities"> 678,880</td></tr> </table> <p id="xdx_8A4_zCOc3TWtPN24" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The reconciliation of health benefit liabilities is as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfReconciliationOfHealthcareLiabilitiesTableTextBlock_pn3n3_zK1fUwzTLLH4" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 13)"> <tr> <td style="vertical-align: middle"><span id="xdx_8BA_zLxGj0HiK4R7" style="display: none">Schedule of reconciliation of the healthcare liabilities</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: middle; background-color: white"> </td> <td style="padding-left: 15px; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 55%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%">12/31/2022</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%">12/31/2021</td> <td style="font-weight: bold; vertical-align: middle; background-color: white; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: bottom; text-align: right; width: 15%">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Actuarial liability at the beginning of the year</td> <td id="xdx_987_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z5qbYfFKbAm6" style="text-align: right" title="Actuarial liability at the beginning of the year"> 584,288</td> <td> </td> <td id="xdx_987_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zicYf3gC4YSi" style="text-align: right" title="Actuarial liability at the beginning of the year"> 678,880</td> <td style="font-weight: bold"> </td> <td id="xdx_984_ecustom--LiabilitiesOfBenefitPlan_iS_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zMU2ktgOJOda" style="text-align: right" title="Actuarial liability at the beginning of the year"> 892,396</td></tr> <tr> <td style="vertical-align: middle">Expenses recognized in income for the year</td> <td id="xdx_987_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: middle; text-align: right" title="Expenses recognized in income for the year">57,926</td> <td style="vertical-align: middle"> </td> <td id="xdx_980_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zB1BQRUCF0E7" style="vertical-align: middle; text-align: right" title="Expenses recognized in income for the year">42,355</td> <td style="font-weight: bold; vertical-align: middle; background-color: white"> </td> <td id="xdx_980_ecustom--ExpensesRecognizedInIncomeNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zZJPv5O31O7e" style="padding-left: 15px; vertical-align: bottom; text-align: right" title="Expenses recognized in income for the year">57,731</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Sponsor’s contributions transferred in prior year</td> <td id="xdx_989_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Sponsor's contributions transferred in prior year"> (62,213)</td> <td> </td> <td id="xdx_98B_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zK3SkScceOBb" style="text-align: right" title="Sponsor's contributions transferred in prior year"> (73,324)</td> <td style="font-weight: bold"> </td> <td id="xdx_980_ecustom--SponsorsContributionsTransferredInPriorYearNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zpCgFXiYvWu1" style="padding-left: 15px; text-align: right" title="Sponsor's contributions transferred in prior year"> (81,340)</td></tr> <tr style="vertical-align: middle"> <td>Recognition of actuarial loss/(gain) </td> <td id="xdx_983_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Recognition of actuarial loss/(gain)"> (42,711)</td> <td> </td> <td id="xdx_98C_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zFPn3xMWYVZj" style="text-align: right" title="Recognition of actuarial loss/(gain)"> (63,623)</td> <td style="font-weight: bold; background-color: white"> </td> <td id="xdx_98F_ecustom--RecognitionOfLossGainNetDefinedBenefitLiability_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zgpJAoHE6NJa" style="padding-left: 15px; text-align: right" title="Recognition of actuarial loss/(gain)">(189,907)</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom">Actuarial liability at the end of the year </td> <td id="xdx_983_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zBREWCJngBIh" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"> 537,290</td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td id="xdx_98A_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z9OwNX41QXch" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"> 584,288</td> <td style="font-weight: bold; vertical-align: middle"> </td> <td id="xdx_98F_ecustom--LiabilitiesOfBenefitPlan_iE_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zxoASfEI5Fhf" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; padding-left: 15px; font-weight: bold; vertical-align: middle; text-align: right" title="Actuarial liability at the end of the year"> 678,880</td></tr> </table> <p id="xdx_8A8_zN8Oozal2sbc" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The actuarial gains and losses recognized in equity are as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfActuarialGainsAndLossesRecognizedInShareholdersEquityTableTextBlock_zCka9k4WGc4e" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 14)"> <tr style="vertical-align: middle"> <td style="font-weight: bold"><span id="xdx_8B2_zK08j4nMDuJ5" style="display: none">Schedule of actuarial gains and losses recognized in shareholders' equity</span></td><td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 55%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%">12/31/2022</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 14%">12/31/2021</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 15%">12/31/2020</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> Actuarial gain (loss) on obligation </td> <td id="xdx_987_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zHaNIY1ZjR92" style="text-align: right" title="Acturial gain loss on obligation"> (42,711)</td> <td> </td> <td id="xdx_980_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zZSYKrXmBoE4" style="text-align: right" title="Acturial gain loss on obligation"> (63,623)</td> <td> </td> <td id="xdx_98F_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zdB4ijzTMVW8" style="text-align: right" title="Acturial gain loss on obligation"> (189,907)</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Gain/(loss) recognized in shareholders' equity </td> <td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"> (42,711)</td> <td> </td> <td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zzWh4ME7siG9" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"> (63,623)</td> <td> </td> <td id="xdx_989_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z8S15IFVCD2c" style="text-align: right" title="Gain/(loss) recognized in shareholders' equity"> (189,907)</td></tr> </table> <p id="xdx_8A3_z4cvHdXSehrf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Below is the weighted average life expectancy based on the mortality table used to determined actuarial obligations:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfWeightedAverageLifeExpectancyTableTextBlock_pn3n3_zu9woiOpYIO7" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 15)"> <tr style="background-color: white"> <td style="vertical-align: middle"><span id="xdx_8B9_zawmCO4BERU3" style="display: none">Schedule of weighted average life expectancy</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom; width: 59%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%">12/31/2022</td> <td style="vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%">12/31/2021</td> <td style="vertical-align: middle; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 13%">12/31/2020</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom">Longevity at age of 65 for current participants</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: middle">Male</td> <td id="xdx_986_ecustom--AverageLifeExpectancyOfEmployees_c20220101__20221231__custom--ParticipantsAxis__custom--MaleMember" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"> 20.24</td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td id="xdx_988_ecustom--AverageLifeExpectancyOfEmployees_c20210101__20211231__custom--ParticipantsAxis__custom--MaleMember_zrSvHAyqSru8" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"> 20.24</td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td id="xdx_981_ecustom--AverageLifeExpectancyOfEmployees_c20200101__20201231__custom--ParticipantsAxis__custom--MaleMember_z8CCpWp6Tyt4" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"> 20.24</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Female</td> <td id="xdx_981_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__custom--ParticipantsAxis__custom--FemaleMember_zwjDo7HzGaW1" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"> 20.24</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__custom--ParticipantsAxis__custom--FemaleMember_zKZ4054erCDh" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"> 20.24</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20200101__20201231__custom--ParticipantsAxis__custom--FemaleMember_ztIjrqyntUDh" style="text-align: right" title="Average life expectancy in years of employees who are 65 (in years)"> 20.24</td></tr> <tr> <td style="vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: right; background-color: white"> </td> <td style="font-size: 10pt; vertical-align: bottom; background-color: white"> </td> <td style="vertical-align: middle; text-align: right; background-color: white"> </td> <td style="font-size: 10pt; vertical-align: bottom; background-color: white"> </td> <td style="vertical-align: middle; text-align: right; background-color: white"> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Longevity at age of 40 for current participants</td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-weight: bold; text-align: right"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: middle">Male</td> <td id="xdx_98E_ecustom--AverageLifeExpectancyOfEmployees_c20220101__20221231__custom--ParticipantsAxis__custom--Male1Member" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"> 42.74</td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td id="xdx_98D_ecustom--AverageLifeExpectancyOfEmployees_c20210101__20211231__custom--ParticipantsAxis__custom--Male1Member_zuMxkBH5p0Xc" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"> 42.74</td> <td style="font-size: 10pt; vertical-align: bottom"> </td> <td id="xdx_980_ecustom--AverageLifeExpectancyOfEmployees_c20200101__20201231__custom--ParticipantsAxis__custom--Male1Member_zHEn6p4viOFc" style="vertical-align: middle; text-align: right" title="Average life expectancy of employees (in years)"> 42.74</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Female</td> <td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20220101__20221231__custom--ParticipantsAxis__custom--Female1Member" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"> 42.74</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20210101__20211231__custom--ParticipantsAxis__custom--Female1Member_z5zF2CcmSMc" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"> 42.74</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--AverageLifeExpectancyOfEmployeesThatAreForty_c20200101__20201231__custom--ParticipantsAxis__custom--Female1Member_z2riZDHleEsj" style="text-align: right" title="Average life expectancy in years of employees who are 40 (in years)"> 42.74</td></tr> </table> <p id="xdx_8A5_zpUAtB43PS8l" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The actuarial assumptions used to calculate post-employment health benefits were:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfActuarialAssumptionsUsedForCalculatingPostEmploymentHealthcareBenefitsTableTextBlock_pn3n3_zZIXl8xE6749" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 16)"> <tr style="vertical-align: bottom; background-color: white"> <td><span id="xdx_8BB_zsglB5wqeC3f" style="display: none">Schedule of actuarial assumptions used for calculating postemployment healthcare benefits</span></td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr> <td style="font-weight: bold; vertical-align: bottom; background-color: white; width: 47%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 26%">12/31/2022</td> <td style="font-weight: bold; vertical-align: bottom; background-color: white; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right; width: 26%">12/31/2021</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold">Biometric and Demographic</td> <td style="color: red"> </td> <td style="font-weight: bold"> </td> <td style="color: red"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>General mortality table</td> <td id="xdx_985_ecustom--GeneralMortalityTableDescription_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: center" title="General mortality table">AT 2000 segregated by gender 20%</td> <td> </td> <td id="xdx_988_ecustom--GeneralMortalityTableDescription_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zN2kunDmLYQc" style="text-align: center" title="General mortality table">AT 2000 segregated by gender 20%</td></tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: bottom">Financial</td> <td style="color: red; font-weight: bold; vertical-align: middle; text-align: right"> </td> <td style="font-weight: bold; vertical-align: bottom"> </td> <td style="color: red; font-weight: bold; vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Actuarial nominal discount rate</td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zhcSaOx477h9" title="Actuarial assumption of discount rates">6.10</span>%</td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zaNPHacQX5z7" title="Actuarial assumption of discount rates">10.55</span>%</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td>Inflation</td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_ztLq58uZzbkg" title="Actuarial assumption of expected rates of inflation">5.31</span>%</td> <td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zW6JxPuz4Foj" title="Actuarial assumption of expected rates of inflation">5.03</span>%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Real increase in medical costs based on age (Aging Factor) </td> <td id="xdx_981_ecustom--RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: right" title="Real increase in medical costs based on age (Aging Factor)">0,5% - 3,00% real a.a.</td> <td> </td> <td id="xdx_987_ecustom--RealIncreaseInMedicalCostsBasedOnAgeAgingFactor_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember" style="text-align: right" title="Real increase in medical costs based on age (Aging Factor)">0,5% - 3,00% real a.a.</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle">Nominal increase medical costs growth rate </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_90E_eifrs-full--ActuarialAssumptionOfMedicalCostTrendRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zERNObct9mv8" title="Actuarial assumption of medical cost trend rates">4.10</span>%</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><span id="xdx_90B_eifrs-full--ActuarialAssumptionOfMedicalCostTrendRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_z0XxYTYyA7Tc" title="Actuarial assumption of medical cost trend rates">4.10</span>%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Average medical cost (Claim cost)</td> <td id="xdx_989_ecustom--AverageMedicalCost_pid_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_zEr76tyQNT4a" style="text-align: right" title="Average medical cost">1,084.14</td> <td> </td> <td id="xdx_98E_ecustom--AverageMedicalCost_pid_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_ztMMaGUswyr9" style="text-align: right" title="Average medical cost">1,011.42</td></tr> </table> <p id="xdx_8A1_zbsLZyccxxg6" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>30.g)</b></td><td style="text-align: justify"><b>Sensitivity analysis</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The quantitative sensitivity analysis for significant assumptions for the post-employment health plans as of December 31, 2022 is as follows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfQuantitativeSensitivityAnalysisRegardingSignificantAssumptionsForPostEmploymentHealthcarePlansTableTextBlock_pn3n3_zv1RaqfRo1Qf" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 17)"> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left"><span id="xdx_8BD_zorU9W8KcY38" style="display: none">Schedule of quantitative sensitivity analysis for significant assumptions</span></td> <td style="vertical-align: middle"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 63%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="font-weight: bold; text-align: right; width: 18%">12/31/2022</td></tr> <tr> <td style="border-top: Black 0.5pt solid; vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; vertical-align: bottom"> </td> <td colspan="2" style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: center">Healthcare Plan</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td> </td> <td colspan="2" style="font-weight: bold; text-align: center">Assumption: Discount rate</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_906_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zBMR422E4oJl" title="Sensitivity level">0.5</span>%</td> <td style="font-weight: bold; text-align: right"><span id="xdx_90B_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zXAiTwXxFhkk" title="Sensitivity level">-0.5</span>%</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98A_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> 489</td> <td id="xdx_985_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> (529)</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_985_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zumSoAX7POua" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (17,379)</td> <td id="xdx_981_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleDecreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zyVOUra7MXvc" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations">18,672</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td> <td> </td> <td colspan="2" style="font-weight: bold; text-align: center">Assumption: Medical Inflation</td></tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td style="font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zdFGoKdcahfj" title="Sensitivity level">1.0</span>%</td> <td style="font-weight: bold; text-align: right"><span id="xdx_901_ecustom--SensitivityLevel_pid_dp_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zgTCSwUj1Iw2" title="Sensitivity level">-1.0</span>%</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> 4,923</td> <td id="xdx_982_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> (4,334)</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_988_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zJdde6SmWsw7" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations">41,959</td> <td id="xdx_980_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMedicalInflationMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zcC3qd6V2yX2" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (36,932)</td></tr> <tr style="vertical-align: middle"> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="font-weight: bold"> </td> <td> </td> <td style="font-weight: bold; text-align: right"> </td> <td style="font-weight: bold; text-align: right">Assumption: Mortality Table</td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold">Sensitivity level</td> <td> </td> <td id="xdx_987_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember" style="font-weight: bold; text-align: center" title="Sensitivity level, year">+1 ano</td> <td id="xdx_988_ecustom--SensitivityLevelYear_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember" style="font-weight: bold; text-align: center" title="Sensitivity level, year">- 1 ano</td></tr> <tr style="background-color: #DCE6F1"> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on current service cost and on interest on actuarial obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_986_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> 3,755</td> <td id="xdx_983_ecustom--EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Effect on current service cost and on interest on actuarial obligations"> (3,556)</td></tr> <tr> <td style="padding-left: 30px; vertical-align: middle; text-align: left">Effect on present value of obligations</td> <td style="vertical-align: middle"> </td> <td id="xdx_98E_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--PossibleIncreaseInActuarialAssumptionMember__ifrs-full--ActuarialAssumptionsAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zwAFCzVlUUS9" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations">32,004</td> <td id="xdx_980_ecustom--EffectOnPresentValueOfObligations1_pid_c20220101__20221231__custom--PossibleActuarialAssumptionAxis__custom--ActuarialAssumptionOfMortalityTableMember__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfMortalityRatesMember__ifrs-full--DefinedBenefitPlansAxis__custom--HealthcarePlanMember_zTM3LW2h0I31" style="vertical-align: bottom; text-align: right" title="Effect on present value of obligations"> (30,305)</td></tr> </table> <p id="xdx_8AF_zFgLLUdCfvY1" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Following are the expected benefits for future years of the post-employment health plans:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfForecastBenefitPaymentsOfPostEmploymentHealthcarePlansTableTextBlock_pn3n3_z3rZSBkugKii" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - EMPLOYEE BENEFITS (Details 18)"> <tr style="vertical-align: middle"> <td><span id="xdx_8BE_zLuJ77RqptO8" style="display: none">Schedule of forecast benefit payments of the postemployment healthcare plans</span></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: middle"> <td style="font-weight: bold; width: 69%">Forecast benefit payments</td> <td style="text-align: right; width: 1%"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right; width: 29%">12/31/2022</td> <td style="text-align: right; width: 1%"> </td> </tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Year 1</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsNextTwelveMonths_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 1"> 67,596</td> <td style="text-align: right"> </td> </tr> <tr style="vertical-align: middle"> <td>Year 2</td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearTwo_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 2"> 64,264</td> <td style="text-align: right"> </td> </tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Year 3</td> <td style="text-align: right"> </td> <td id="xdx_98D_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearThree_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 3"> 60,913</td> <td style="text-align: right"> </td> </tr> <tr> <td style="vertical-align: middle">Year 4</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFour_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="vertical-align: bottom; text-align: right" title="Year 4"> 57,523</td> <td style="vertical-align: bottom; text-align: right"> </td> </tr> <tr style="vertical-align: middle; background-color: #DCE6F1"> <td>Year 5</td> <td style="text-align: right"> </td> <td id="xdx_982_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsYearFive_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Year 5"> 54,116</td> <td style="text-align: right"> </td> </tr> <tr style="vertical-align: middle"> <td>Next 5 years</td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--DefinedBenefitPlanForecastFutureBenefitPaymentsFiveFiscalYearsThereafter_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="text-align: right" title="Next 5 years"> 220,269</td> <td style="text-align: right"> </td> </tr> <tr style="background-color: #DCE6F1"> <td style="font-weight: bold; vertical-align: middle">Total forecast payments</td> <td style="vertical-align: bottom"> </td> <td id="xdx_985_ecustom--DefinedBenefitPlanForecastFutureBenefitPayments_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentHealthcareBenefitsMember_pn3n3" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; vertical-align: middle; text-align: right" title="Total forecast payments"> 524,681</td> <td style="font-weight: bold; vertical-align: middle; text-align: right"> </td> </tr> </table> <p id="xdx_8A9_zUdhkOEc0Lce" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Accounting Policy</b></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-top: #DCE6F1 2.25pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify; layout-grid-mode: line"><span style="font-size: 9pt"><b> </b></span></td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Long-term employee benefits</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">A defined contribution plan is a post-employment benefit plan under which the Company pays contributions to CBS, obligations for contributions to defined contribution pension plans are recognized as employee benefit expenses in the income statement during the periods during which services are provided by employees. In this modality, the Company will have no legal or constructive obligation to pay additional amounts, as the risks fall on employees.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In the defined benefit plan, obligations are assessed annually by independent actuaries, the unit credit method is used in the calculation, the assumptions for the calculation include biometric, demographic, financial and economic assumptions. The discount rate is applied to define the present value of the defined benefit obligations, the fair value of the assets is also determined. The amount recognized in the Company’s balance sheet is the net of obligations after the discount rate less the fair value of the assets.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">When the calculation results in a benefit to the Company, the asset to be recognized is limited to the total amount of any past unrecognized service costs and the present value of the economic benefits available in the form of future plan reimbursements or reduction in future plan contributions. Actuarial gains and losses resulting from defined benefit plans are recognized immediately in other comprehensive income. In the event of extinction of the plan, the accumulated actuarial gains and losses are recorded in income.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>Short-term employee benefits</b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Payments of benefits such as salary or vacation, as well as the respective labor charges on these benefits are recognized monthly in the income statement, respecting the accrual basis.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Employees’ profit sharing and executives’ variable remuneration are linked to the achievement of operational and financial goals. The Company recognizes a liability and an expense substantially when these goals are achieved by allocating them to the cost of production or operating expenses.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022Q4 | sid |
Number Of Shares Held
NumberOfSharesHeld
|
3486252 | shares |
| CY2021Q4 | sid |
Number Of Shares Held
NumberOfSharesHeld
|
3486252 | shares |
| CY2022Q4 | sid |
Plan Assets Value
PlanAssetsValue
|
5900000000 | brl |
| CY2021Q4 | sid |
Plan Assets Value
PlanAssetsValue
|
5800000000 | brl |
| CY2020 | ifrs-full |
Gain Loss On Changes In Effect Of Limiting Net Defined Benefit Asset To Asset Ceiling
GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
|
-21737000 | brl |
| CY2022 | sid |
Income Expense From Defined Benefit Obligation
IncomeExpenseFromDefinedBenefitObligation
|
-4806000 | brl |
| CY2021 | sid |
Income Expense From Defined Benefit Obligation
IncomeExpenseFromDefinedBenefitObligation
|
5713000 | brl |
| CY2020 | sid |
Income Expense From Defined Benefit Obligation
IncomeExpenseFromDefinedBenefitObligation
|
1310000 | brl |
| CY2021Q4 | ifrs-full |
Actuarial Assumption Of Expected Rates Of Pension Increases
ActuarialAssumptionOfExpectedRatesOfPensionIncreases
|
0.0503 | pure |
| CY2022 | sid |
Actuarial Assumption Of Rate Of Returns On Investments
ActuarialAssumptionOfRateOfReturnsOnInvestments
|
Millennium Plan: 6.14% Plan 35%: 6.10% Supplementation : 6.10% Mauá Prev: 6.10% | |
| CY2022Q4 | sid |
Assets Of Benefit Plans
AssetsOfBenefitPlans
|
-35477000 | brl |
| CY2021Q4 | sid |
Assets Of Benefit Plans
AssetsOfBenefitPlans
|
-59111000 | brl |
| CY2022Q4 | sid |
Liabilities Of Benefit Plan
LiabilitiesOfBenefitPlan
|
537290000 | brl |
| CY2021Q4 | sid |
Liabilities Of Benefit Plan
LiabilitiesOfBenefitPlan
|
584288000 | brl |
| CY2022 | ifrs-full |
Current Service Cost Net Defined Benefit Liability Asset
CurrentServiceCostNetDefinedBenefitLiabilityAsset
|
1225000 | brl |
| CY2021 | ifrs-full |
Current Service Cost Net Defined Benefit Liability Asset
CurrentServiceCostNetDefinedBenefitLiabilityAsset
|
1253000 | brl |
| CY2020 | ifrs-full |
Current Service Cost Net Defined Benefit Liability Asset
CurrentServiceCostNetDefinedBenefitLiabilityAsset
|
968000 | brl |
| CY2022 | ifrs-full |
Interest Expense Income Net Defined Benefit Liability Asset
InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
|
324041000 | brl |
| CY2021 | ifrs-full |
Interest Expense Income Net Defined Benefit Liability Asset
InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
|
231009000 | brl |
| CY2020 | ifrs-full |
Interest Expense Income Net Defined Benefit Liability Asset
InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
|
236551000 | brl |
| CY2022 | sid |
Expected Return On Plan Assets Net Defined Benefit Liability Asset
ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
|
369488000 | brl |
| CY2021 | sid |
Expected Return On Plan Assets Net Defined Benefit Liability Asset
ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
|
238534000 | brl |
| CY2020 | sid |
Expected Return On Plan Assets Net Defined Benefit Liability Asset
ExpectedReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
|
257946000 | brl |
| CY2022 | ifrs-full |
Gain Loss On Changes In Effect Of Limiting Net Defined Benefit Asset To Asset Ceiling
GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
|
-39416000 | brl |
| CY2021 | ifrs-full |
Gain Loss On Changes In Effect Of Limiting Net Defined Benefit Asset To Asset Ceiling
GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
|
-11985000 | brl |
| CY2022 | ifrs-full |
Gain Loss On Remeasurement Of Net Defined Benefit Liability Asset
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
|
-124578000 | brl |
| CY2021 | ifrs-full |
Gain Loss On Remeasurement Of Net Defined Benefit Liability Asset
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
|
-444480000 | brl |
| CY2020 | ifrs-full |
Gain Loss On Remeasurement Of Net Defined Benefit Liability Asset
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
|
103805000 | brl |
| CY2022 | ifrs-full |
Return On Plan Assets Net Defined Benefit Liability Asset
ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
|
135210000 | brl |
| CY2021 | ifrs-full |
Return On Plan Assets Net Defined Benefit Liability Asset
ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
|
138488000 | brl |
| CY2020 | ifrs-full |
Return On Plan Assets Net Defined Benefit Liability Asset
ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
|
109279000 | brl |
| CY2022 | sid |
Change In The Assets Limit Excluding Interest Income Net Defined Benefit Liability Asset
ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
|
13604000 | brl |
| CY2021 | sid |
Change In The Assets Limit Excluding Interest Income Net Defined Benefit Liability Asset
ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
|
175440000 | brl |
| CY2020 | sid |
Change In The Assets Limit Excluding Interest Income Net Defined Benefit Liability Asset
ChangeInTheAssetsLimitExcludingInterestIncomeNetDefinedBenefitLiabilityAsset
|
-154741000 | brl |
| CY2022 | sid |
Total Cost Of Actuarial Losses And Gains Net Defined Benefit Liability Asset
TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset
|
24236000 | brl |
| CY2021 | sid |
Total Cost Of Actuarial Losses And Gains Net Defined Benefit Liability Asset
TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset
|
-130552000 | brl |
| CY2020 | sid |
Total Cost Of Actuarial Losses And Gains Net Defined Benefit Liability Asset
TotalCostOfActuarialLossesAndGainsNetDefinedBenefitLiabilityAsset
|
58343000 | brl |
| CY2022 | sid |
Description Of Actuarial Financing Method
DescriptionOfActuarialFinancingMethod
|
Projected unit credit | |
| CY2021 | sid |
Description Of Actuarial Financing Method
DescriptionOfActuarialFinancingMethod
|
Projected unit credit | |
| CY2022 | ifrs-full |
Description Of Functional Currency
DescriptionOfFunctionalCurrency
|
Real (R$) | |
| CY2021 | ifrs-full |
Description Of Functional Currency
DescriptionOfFunctionalCurrency
|
Real (R$) | |
| CY2022 | sid |
Recognition Of Plan Assets
RecognitionOfPlanAssets
|
Fair value | |
| CY2021 | sid |
Recognition Of Plan Assets
RecognitionOfPlanAssets
|
Fair value | |
| CY2022 | sid |
Actuarial Assumption Of Nominal Discount Rates
ActuarialAssumptionOfNominalDiscountRates
|
Plan 35%: 6.10% Supplementation : 6.10% Mauá Prev: 6.10% | |
| CY2021 | sid |
Actuarial Assumption Of Nominal Discount Rates
ActuarialAssumptionOfNominalDiscountRates
|
Millennium Plan: 6,95% Plan 35%: 6,24% Supplementation: 6,44% | |
| CY2022Q4 | ifrs-full |
Actuarial Assumption Of Expected Rates Of Inflation
ActuarialAssumptionOfExpectedRatesOfInflation
|
0.0531 | pure |
| CY2021Q4 | ifrs-full |
Actuarial Assumption Of Expected Rates Of Inflation
ActuarialAssumptionOfExpectedRatesOfInflation
|
0.0503 | pure |
| CY2022Q4 | ifrs-full |
Actuarial Assumption Of Expected Rates Of Salary Increases
ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
|
0.0100 | pure |
| CY2021Q4 | ifrs-full |
Actuarial Assumption Of Expected Rates Of Salary Increases
ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
|
0.0608 | pure |
| CY2022Q4 | ifrs-full |
Actuarial Assumption Of Expected Rates Of Pension Increases
ActuarialAssumptionOfExpectedRatesOfPensionIncreases
|
0.0531 | pure |
| CY2021 | sid |
Actuarial Assumption Of Rate Of Returns On Investments
ActuarialAssumptionOfRateOfReturnsOnInvestments
|
Millennium Plan: 10.71% Plan 35%: 10.53% Supplementation : 10.54% | |
| CY2022 | sid |
General Mortality Table Description
GeneralMortalityTableDescription
|
Millennium Plan: AT-2012 segregated by gender Plans 35% : AT-2000 Male, aggravated by 15% Supplementation: AT-2000 segregated by gender, aggravated by 10% Mauá Prev: AT-2000 segregated by gender | |
| CY2021 | sid |
General Mortality Table Description
GeneralMortalityTableDescription
|
Millennium Plan: AT-2012 segregated by gender Plans 35% : AT-2000 Male, aggravated by 15% Supplementation: AT-2000 segregated by gender, aggravated by 10% | |
| CY2022 | sid |
Disability Table Description
DisabilityTableDescription
|
Supplementation: Not applied Millennium Plan: Prudential (Ferr Apos) unaggravated by 10% Mauá Prev: Mercer Disability | |
| CY2021 | sid |
Disability Table Description
DisabilityTableDescription
|
Supplementation: Not applied Millennium Plan: Prudential - 10% | |
| CY2022 | sid |
Disability Mortality Table Description
DisabilityMortalityTableDescription
|
Millennium Plan: AT 71 Plans 35%: MI-2006 - 10% M&F Supplementation: Winklevoss - 10% Mauá Prev: IAPB-57 | |
| CY2021 | sid |
Disability Mortality Table Description
DisabilityMortalityTableDescription
|
Millennium Plan: AT 71 Plans 35%: MI-2006 - 10% M&F Supplementation: Winklevoss - 10% | |
| CY2022 | sid |
Turnover Table Description
TurnoverTableDescription
|
Millennium Plan 5% per year Null for 35% Plans and Supplementation Maua Prev: up to 10 minimum wages 20%, up to 20 minimum wages 15% and above 20 minimum wages 10% | |
| CY2021 | sid |
Turnover Table Description
TurnoverTableDescription
|
Millennium Plan 5% per year Null for 35% Plans and Supplementation | |
| CY2022 | sid |
Description Of Retirement Age
DescriptionOfRetirementAge
|
100% on the first date he/she becomes eligible for programmed retirement benefit under the plan | |
| CY2021 | sid |
Description Of Retirement Age
DescriptionOfRetirementAge
|
100% on the first date he/she becomes eligible for programmed retirement benefit under the plan | |
| CY2022 | sid |
Description Of Household Of Active Participants
DescriptionOfHouseholdOfActiveParticipants
|
95% will be married at the time of retirement, with the wife being 4 years younger than the husband | |
| CY2021 | sid |
Description Of Household Of Active Participants
DescriptionOfHouseholdOfActiveParticipants
|
95% will be married at the time of retirement, with the wife being 4 years younger than the husband | |
| CY2022Q4 | ifrs-full |
Plan Assets At Fair Value
PlanAssetsAtFairValue
|
3572869000 | brl |
| CY2022 | sid |
Plan Assets Percentage
PlanAssetsPercentage
|
1.0000 | pure |
| CY2021Q4 | ifrs-full |
Plan Assets At Fair Value
PlanAssetsAtFairValue
|
3584243000 | brl |
| CY2021 | sid |
Plan Assets Percentage
PlanAssetsPercentage
|
1.0000 | pure |
| CY2020Q4 | ifrs-full |
Plan Assets At Fair Value
PlanAssetsAtFairValue
|
3766193000 | brl |
| CY2020 | sid |
Plan Assets Percentage
PlanAssetsPercentage
|
1.0000 | pure |
| CY2022 | sid |
Pension Plan Expense
PensionPlanExpense
|
1616000 | brl |
| CY2021 | sid |
Pension Plan Expense
PensionPlanExpense
|
2032000 | brl |
| CY2022Q4 | sid |
Defined Benefit Plan Forecast Future Benefit Payments Year Six
DefinedBenefitPlanForecastFutureBenefitPaymentsYearSix
|
2806943000 | brl |
| CY2022Q4 | sid |
Liabilities Of Benefit Plan
LiabilitiesOfBenefitPlan
|
537290000 | brl |
| CY2021Q4 | sid |
Liabilities Of Benefit Plan
LiabilitiesOfBenefitPlan
|
584288000 | brl |
| CY2020Q4 | sid |
Liabilities Of Benefit Plan
LiabilitiesOfBenefitPlan
|
678880000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Commitments Explanatory
DisclosureOfCommitmentsExplanatory
|
<p id="xdx_809_eifrs-full--DisclosureOfCommitmentsExplanatory_zCCO7r17bfFe" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify; text-indent: -17.85pt"><span style="font-size: 9pt"><b>31.</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-size: 9pt"><span id="xdx_82E_z5X98FZI1v75">COMMITMENTS</span></span></b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>31.a)</b></td><td style="text-align: justify"><b>Take<i>-or</i>-pay contracts</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company was a party to take-or-pay contracts as shown in the following table:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_880_ecustom--SummaryOfTakeOrPayContractsTableTextBlock_pn3n3_zaSERhmlekV8" style="font: 9pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS (Details)"> <tr> <td style="vertical-align: bottom; text-align: justify"><span id="xdx_8B1_zj82Lou67U4k" style="display: none">Schedule of take-or-pay contracts</span></td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td> </td> <td> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center">Payments in the period</td> <td style="color: red; font-weight: bold"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: right"> </td></tr> <tr> <td style="border-bottom: Black 1pt solid; font-weight: bold; vertical-align: bottom; text-align: center; width: 58%">Type of service</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">2021</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; border-top-color: Black; border-top-width: 0.5pt; width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">2022</td> <td style="color: red; font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">2023</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">2024</td> <td style="font-weight: bold; vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">2025</td> <td style="vertical-align: middle; text-align: center; width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">After 2025</td> <td style="width: 1%"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font-weight: bold; vertical-align: middle; text-align: center; width: 5%">Total</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: justify">Transportation of iron ore, coal, coke, steel products, cement and mining products.</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zhVCzbdvyl7c" style="vertical-align: middle; text-align: right">1,351,564</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_989_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zO79hAjEJp1d" style="vertical-align: middle; text-align: right">1,568,658</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zW7AM5ecFgq3" style="vertical-align: middle; text-align: right">1,621,040</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zmSomuP4nG8b" style="vertical-align: middle; text-align: right">1,645,983</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_z918kkgEvBg3" style="vertical-align: middle; text-align: right">1,658,897</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zG07g1Yt5cck" style="vertical-align: middle; text-align: right">1,306,279</td> <td> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--TransportationOfIronOreCoalCokeSteelProductsCementAndMiningProductsMember_zXxqES3pIRwh" style="vertical-align: middle; text-align: right">6,232,199</td></tr> <tr> <td style="vertical-align: bottom; text-align: justify">Supply of power, natural gas, oxygen, nitrogen, argon and iron ore pellets.</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_ziQJHJAdkv19" style="vertical-align: middle; text-align: right">1,546,308</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zDf1ZGKVCGx2" style="vertical-align: middle; text-align: right">2,191,442</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zrqJc0LIGBS1" style="vertical-align: middle; text-align: right">1,618,085</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zsx23oVecmjd" style="vertical-align: middle; text-align: right">1,423,546</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98E_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zzjJxoCH05cc" style="vertical-align: middle; text-align: right">330,600</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_984_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_z2lyjZxyFt83" style="vertical-align: middle; text-align: right">740,584</td> <td> </td> <td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--SupplyOfPowerNaturalGasOxygenNitrogenArgonAndIronOrePelletsMember_zuhCcKPfIn24" style="vertical-align: middle; text-align: right">4,112,815</td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: justify">Processing of slag generated during pig iron and steel production. </td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zlpqLX1f2lwk" style="vertical-align: middle; text-align: right">73,983</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_982_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zEwyFxs0M4V1" style="vertical-align: middle; text-align: right">84,140</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zZzqi2Cnq4k9" style="vertical-align: middle; text-align: right">54,163</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_988_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_zGfPsv7J3PKg" style="vertical-align: middle; text-align: right">8,024</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: bottom; text-align: right"> </td> <td> </td> <td> </td> <td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--ProcessingOfSlagGeneratedDuringPigIronAndSteelProductionMember_z5WdoL4tNsgf" style="vertical-align: middle; text-align: right">62,187</td></tr> <tr> <td style="vertical-align: middle; text-align: justify">Manufacturing, repair, recovery and production of ingot casting machine units.</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--ManufacturingRepairRecoveryAndProductionOfIngotCastingMachineUnitsMember_z6mKYTgHcZFh" style="vertical-align: middle; text-align: right">3,499</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: bottom; text-align: right"> </td> <td> </td> <td> </td> <td style="vertical-align: middle; text-align: right"> </td></tr> <tr style="background-color: #DCE6F1"> <td style="vertical-align: middle; text-align: justify">Oil Storage and Handling</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98C_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zYwUjE4IEbL4" style="vertical-align: middle; text-align: right">2,489</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_982_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zAWGDZBwLwca" style="vertical-align: middle; text-align: right">2,567</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zM7psPhXuEj6" style="vertical-align: middle; text-align: right">2,893</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98F_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zZ2CTC0aIvY4" style="vertical-align: middle; text-align: right">723</td> <td style="vertical-align: middle; text-align: right"> </td> <td style="vertical-align: middle; text-align: right"/> <td style="vertical-align: bottom; text-align: right"> </td> <td> </td> <td> </td> <td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--OilStorageAndHandlingMember_zDwQBbi7Bwr3" style="vertical-align: middle; text-align: right">3,616</td></tr> <tr> <td style="vertical-align: middle; text-align: justify">Labor and consultancy services</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_984_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zmZQ8mZa09o8" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">33,375</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_98D_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zxVxPRgS0lug" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">33,300</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_985_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_z1fCHTOTVT0l" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">33,712</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_986_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zMzZUytN00Me" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">33,712</td> <td style="vertical-align: middle; text-align: right"> </td> <td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_zxG6WJj2Z7P5" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">26,089</td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServicesMember_z77cqNzdfZZd" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">130,443</td> <td> </td> <td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--TypesOfContractsAxis__custom--LaborAndConsultancyServices1Member_zQ8Tnsmhfpig" style="border-bottom: Black 1pt solid; vertical-align: middle; text-align: right">223,956</td></tr> <tr style="vertical-align: bottom; background-color: #DCE6F1"> <td style="text-align: justify"> </td> <td style="text-align: right"> </td> <td id="xdx_983_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_z3HFwFhh2NZ" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">3,011,218</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td id="xdx_987_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zpc45A0cnIj2" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">3,880,107</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; text-align: right"> </td> <td id="xdx_98A_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zInQbqqqYUa1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 3,329,893</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember_z4OM2p6EW9n1" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 3,111,988</td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> </td> <td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFourYearsAndNotLaterThanFiveYearsMember_zT8xHMIX4KI8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 2,015,586</td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zjXrcDRJlv9b" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">2,177,306</td> <td> </td> <td id="xdx_980_ecustom--MinimumFuturePaymentsOfTakeOrPayContracts_iI_pn3n3_c20221231_zBPTLKFvUEz8" style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right"> 10,634,773</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><b>31.b)</b></td><td style="text-align: justify"><b>Projects and other commitments</b></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span> <span style="font-family: Arial, Helvetica, Sans-Serif"><b>Transnordestina project</b></span></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Transnordestina project which corresponds to rail network II of the Northeast Railway System, includes building 1,753 km of new, next-generation, wide-gauge tracks. The project posts an evolution of 48% progress which was expected to completion for 2017, completion period currently under discussion with the responsible agencies.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">After extensive negotiations involving ANTT, TCU and the then Ministry of Infrastructure, on December 23, 2022, the first amendment to the Concession Agreement was signed, which redefined the scope and deadlines for completion of the TLSA sections, notably to provide for the return of the section Salgueiro-Porto de Suape (SPS), which results in a project with the current 1,206 km of rail network and completion deadline up to December 2029. This act also ended the discussion of the administrative procedure for expiry recommendation, which was being processed by the National Ground Transportation Agency (“ANTT”).</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company expects that the investments will allow Transnordestina Logística S.A. (“TLSA”), the concessionaire that owns the Transnordestina Project, to transport various products, such as soybeans, corn, iron ore, limestone, cotton, sugar cane, fertilizers, oil and fuels. The concession period ends in 2057 and may be terminated before that period if the concessionaire reaches the minimum return agreed with the Government. TLSA has obtained the environmental authorizations required and implementation is advanced, “Phase I” has been concluded in the stretch from the state of Piauí to the city of São Miguel do Fidalgo and the superstructure and infrastructure works in the stretch from the state of Ceará are in progress.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Symbol">·</span> <span style="font-family: Arial, Helvetica, Sans-Serif"><b>FTL – Ferrovia Transnordestina Logística S.A. (Operational network)</b></span></p> <p style="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In relation to Malha I, operated by FTL - Ferrovia Transnordestina Logística S.A. (“FTL”), in July 2022, the Company filed the request for an Early Extension of the concession contract for additional 30 years, which is based on compliance with legal requirements and the goals established by ANTT regarding production volume and safety. Thus, despite the existence of an administrative procedure by ANTT which, in 2013, resulted in the recommendation of expiry of the concession contract, there was a decision issued on 12/13/2022 by the Court of Auditors - TCU, Judgment 2769/2022, which determined that ANTT and Ministry of Infrastructure, subject to their respective competences, adopt measures with a view to the definitive solution of the Concession Contract for the network granted to FTL. Therefore, in view of the positive environment of negotiations for the concession contract, as well as the growth of FTL, with the achievement of production records and Ebitda, the company considers the Early Extension of the concession contract probable in order to definitively resolve the aforementioned contractual issues.</p> | |
| CY2022Q4 | sid |
Minimum Future Payments Of Take Or Pay Contracts
MinimumFuturePaymentsOfTakeOrPayContracts
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10634773000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Insurance Contracts Explanatory
DisclosureOfInsuranceContractsExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfInsuranceContractsExplanatory_zobtW09BOMHf" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>32.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82F_zN0DOvCHMobd">INSURANCE</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In order to adequately mitigate risks and in view of the nature of its operations, the Company contracts several different types of insurance policy. The policies are taken out in line with the Risk Management policy and are similar to the insurance taken out by other companies in the same industry in which CSN and its subsidiaries operate. The coverages of these policies include: National Transport, International Transport, Life and Personal Accident Insurance, Health, Vehicle Fleet, D&O (Administrators Liability Insurance), General Civil Liability, Engineering Risks, Export Credit, Insurance Warranty and Civil Liability Port Operator.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company's insurance is contracted together with the insurance of its subsidiaries, but there is no joint or subsidiary responsibility between the Company and companies of its economic group with CSN Mineração.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">In 2022, after negotiations with insurers and reinsurers in Brazil and abroad, an Operational Risk Insurance Policy for Property Damage and Business Interruption was issued, effective from July 1, 2022, to June 30, 2023. Under the policy, the Maximum Indemnity Limit is US$<span id="xdx_902_ecustom--IndemnityLimit_pn6n6_c20220101__20221231_zIhTeC5YX2dd" title="Indemnity limit">600</span> million for the locations with Company activities combined for Property Damage and Loss of Profits. Under the policy, the Company assumes a deductible of US$<span id="xdx_90F_ecustom--DeductibleMaterialDamages_c20220101__20221231_pn6n6" title="Deductible material damages">385</span> million for property damage and 45 days for loss of profits. The policy’s maximum indemnity limit is shared with other insured establishments.</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The risk assumptions adopted, in view of their nature, are not part of the scope of the audit of these financial statements, and consequently, they have not been audited by our independent auditors.</p> | |
| CY2022 | sid |
Indemnity Limit
IndemnityLimit
|
600000000 | brl |
| CY2022 | sid |
Deductible Material Damages
DeductibleMaterialDamages
|
385000000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfCashFlowStatementExplanatory_zAxFbd8wdf5" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>33.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_82F_zeFpZMBkUDjf">ADDITIONAL INFORMATION TO CASH FLOWS</span> </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The following table provides additional information about transactions related to the statement of cash flows:</p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" id="xdx_883_ecustom--SummaryOfAdditionalInformationRelatedToStatementOfCashFlowsTableTextBlock_pn3n3_z4fR1mMsCVLa" style="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ADDITIONAL INFORMATION TO CASH FLOWS (Details)"> <tr> <td style="vertical-align: bottom"><span id="xdx_8B7_zcB0hVLTj5D3" style="display: none">Schedule of additional information related to statement of cash flows</span></td> <td id="xdx_49F_20220101__20221231_zV7hZG5uggI7" style="vertical-align: middle; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_498_20210101__20211231_znb2acIH9rT" style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td id="xdx_49B_20200101__20201231_zdViqktqfFB3" style="vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; width: 56%"> </td> <td style="width: 14%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 14%"> </td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: right; width: 14%">Consolidated</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2022</td> <td style="border-top: Black 0.5pt solid; vertical-align: middle"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2021</td> <td style="vertical-align: bottom"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 0.5pt solid; font-weight: bold; vertical-align: middle; text-align: right">12/31/2020</td></tr> <tr id="xdx_40B_ecustom--AdjustmentsForIncomeTaxAndSocialContributionPaid_zGvEp9c19mx8" style="vertical-align: bottom; background-color: #DCE6F1"> <td>Income tax and social contribution paid </td> <td style="text-align: right">3,100,349</td> <td style="text-align: right"> </td> <td style="text-align: right">3,062,047</td> <td style="text-align: right"> </td> <td style="text-align: right">542,877</td></tr> <tr id="xdx_407_ecustom--AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest_zNftt1DkQwBf" style="vertical-align: bottom"> <td>Addition to PP&E with interest capitalization (notes 11 and 28)</td> <td style="text-align: right">135,242</td> <td style="text-align: right"> </td> <td style="text-align: right"> 87,414</td> <td style="text-align: right"> </td> <td style="text-align: right"> 92,506</td></tr> <tr id="xdx_403_ecustom--RemeasurementRightOfUse_zaT7P2fXy5W8" style="vertical-align: bottom; background-color: #DCE6F1"> <td>Remeasurement and addition – Right of use (note 11 i)</td> <td style="text-align: right">125,946</td> <td style="text-align: right"> </td> <td style="text-align: right">171,215</td> <td style="text-align: right"> </td> <td style="text-align: right">109,993</td></tr> <tr id="xdx_402_ecustom--AdditionToPpeWithoutAddingCash_zBhd3FapGnRj"> <td style="vertical-align: bottom">Addition to PP&E without adding cash</td> <td style="vertical-align: middle; text-align: right"> 60,329</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> 69,788</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: right"> 30,345</td></tr> <tr id="xdx_407_ecustom--CapitalizationInSubsidiariesWithoutCash_zWlWakoNIOJi" style="vertical-align: bottom; background-color: #DCE6F1"> <td>Capitalization in subsidiaries without cash</td> <td style="text-align: right">367,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right">104,809</td></tr> <tr id="xdx_40A_ecustom--AdditionToInvestmentPropertyWithoutCashEffect_zNGPMrrh6hwe" style="vertical-align: bottom"> <td>Addition to investment property without cash effect</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> 61,597</td></tr> <tr id="xdx_401_ecustom--NetAdditionalCash_zTpI71IRwnw" style="vertical-align: bottom; background-color: #DCE6F1"> <td style="color: rgb(220,230,241); font-weight: bold">Net additional cash </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">3,788,866</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">3,390,464</td> <td style="font-weight: bold; text-align: right"> </td> <td style="border-top: Black 0.5pt solid; border-bottom: Black 2pt double; font-weight: bold; text-align: right">942,127</td></tr> </table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> | |
| CY2022 | sid |
Adjustments For Income Tax And Social Contribution Paid
AdjustmentsForIncomeTaxAndSocialContributionPaid
|
3100349000 | brl |
| CY2021 | sid |
Adjustments For Income Tax And Social Contribution Paid
AdjustmentsForIncomeTaxAndSocialContributionPaid
|
3062047000 | brl |
| CY2020 | sid |
Adjustments For Income Tax And Social Contribution Paid
AdjustmentsForIncomeTaxAndSocialContributionPaid
|
542877000 | brl |
| CY2022 | sid |
Additions From Acquisitions Investment Property With Capitalised Interest
AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest
|
135242000 | brl |
| CY2021 | sid |
Additions From Acquisitions Investment Property With Capitalised Interest
AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest
|
87414000 | brl |
| CY2020 | sid |
Additions From Acquisitions Investment Property With Capitalised Interest
AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest
|
92506000 | brl |
| CY2022 | sid |
Remeasurement Right Of Use
RemeasurementRightOfUse
|
125946000 | brl |
| CY2021 | sid |
Remeasurement Right Of Use
RemeasurementRightOfUse
|
171215000 | brl |
| CY2020 | sid |
Remeasurement Right Of Use
RemeasurementRightOfUse
|
109993000 | brl |
| CY2022 | sid |
Addition To Ppe Without Adding Cash
AdditionToPpeWithoutAddingCash
|
60329000 | brl |
| CY2021 | sid |
Addition To Ppe Without Adding Cash
AdditionToPpeWithoutAddingCash
|
69788000 | brl |
| CY2020 | sid |
Addition To Ppe Without Adding Cash
AdditionToPpeWithoutAddingCash
|
30345000 | brl |
| CY2022 | sid |
Capitalization In Subsidiaries Without Cash
CapitalizationInSubsidiariesWithoutCash
|
367000000 | brl |
| CY2020 | sid |
Capitalization In Subsidiaries Without Cash
CapitalizationInSubsidiariesWithoutCash
|
104809000 | brl |
| CY2020 | sid |
Addition To Investment Property Without Cash Effect
AdditionToInvestmentPropertyWithoutCashEffect
|
61597000 | brl |
| CY2022 | sid |
Net Additional Cash
NetAdditionalCash
|
3788866000 | brl |
| CY2021 | sid |
Net Additional Cash
NetAdditionalCash
|
3390464000 | brl |
| CY2020 | sid |
Net Additional Cash
NetAdditionalCash
|
942127000 | brl |
| CY2022 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_802_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zKtSfBWViYJ" style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 17.85pt"><span style="font-size: 9pt"><b>34.</b></span></td><td style="text-align: justify"><span style="font-size: 9pt"><b><span id="xdx_824_zx7aKgqV4y8e">SUBSEQUENT EVENTS</span></b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 0 17.85pt; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 17.85pt"/><td style="width: 18pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Advances from customers</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On January 16, 2023, the subsidiary CSN Mineração concluded the negotiations for a long-term iron ore supply contract entered into with an international trading company. The transaction involves a cash advance in the amount of US$500 million referring to a contract for the supply of approximately 13 million tons of iron ore, to be executed within a period of four years, whose advance receipt will occur when certain conditions precedent, usual for this type of transaction, are fulfilled.</p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 17.85pt"/><td style="width: 18pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Decision handed down by the Federal Supreme Court (STF) on res judicata in tax matter</b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On February 8, 2023, the Federal Supreme Court (STF) concluded the judgment of Matters 881 and 885, in the sense that a final individual decision on taxes collected on a continuous basis loses its effects from a decision of the Court contrary to that of the STF, handed down in notice of claim of unconstitutionality or binding effects. Based on the position of the STF and official Memorandum 1/2023, issued by the Brazilian Securities and Exchange Commission (CVM), the company and the external legal advisors assessed the issue and the impacts on its contingencies and based on the advisors' information, informs that at this time no claims have been identified that could have an impact on its financial statements.</p> <table cellpadding="0" cellspacing="0" style="font: 10pt/115% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 17.85pt"/><td style="width: 18pt"><span style="font-family: Symbol; font-size: 9pt">·</span></td><td style="text-align: justify"><span style="font-size: 9pt"><b>Pre-Payment Export Financing Agreement </b></span></td></tr></table> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0"> </p> <p style="font: 9pt/115% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0; margin-left: 0">On March 30, 2023, the subsidiary CSN Mineração, entered into a Pre-Payment Export Financing Agreement, totaling up to US$ 1.4 billion and a final term of 12 years, with up to US$ 980 million to be granted by Japan Bank, and up to US$ 420 million to be granted by a syndicate of banks formed by BNP Paribas, Citibank, Crédit Agricole Corporate & Investment Bank, JP Morgam Chase Bank, Sumitomo Mitsui Trust Bank/NY and Sumitomo Mitsui Banking Corporation, secured by Nippon Export and Investment Insurance (“NEXI”). This operation aims to support CSN Mineração in its project to build a new pellet feed plant (P15) in the Casa de Pedra mine, aiming to ensure the supply of high-quality iron ore to its customers, helping in their decarbonization strategies for the steel sector.</p> |
