v3.26.1
PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)
 12 Months Ended
Dec. 31, 2025
Provisions For Tax Social Security Labor Civil And Environmental Risks And Judicial Deposits  
Schedule of accrued amounts and judicial deposits
               
                Consolidated
    Accrued liabilities   Judicial deposits
    12/31/2025   12/31/2024   12/31/2025   12/31/2024
Tax   89,522   130,755   182,569   176,086
Social security   13,533   1,546        
Labor   486,045   387,612   372,571   294,233
Civil   224,984   815,180   34,361   134,609
Environmental   60,092   42,609   6,317   3,723
Deposit of a guarantee           25,194   24,299
    874,176   1,377,702   621,012   632,950
                 
Classified:                
Current   61,455   132,112        
Non-current   812,721   1,245,590   621,012   632,950
    874,176   1,377,702   621,012   632,950
Schedule of changes in the provision for tax, social security, labor, civil and environmental risks
                       
                        Consolidated
                        Current + Non-current
Nature   12/31/2024   Additions   Accrued charges   Acquisition of stakes in subsidiaries (note 3)   Net utilization of reversal   12/31/2025
Tax   130,755    22,647   6,460    12,691    (83,031)    89,522
Social security   1,546    11,997   66        (76)    13,533
Labor   387,612    93,263   95,814    12,093    (102,737)   486,045
Cívil (1)   815,180    10,270   25,418    44    (625,928)   224,984
Environmental   42,609    24,036   2,203        (8,756)    60,092
     1,377,702    162,213   129,961    24,828    (820,528)   874,176
(1) Action to discuss ruling handed down against CSN by Brazilian antitrust authorities (CADE) regarding alleged formation of cement cartel risk classified as follows: possible in the 2nd quarter of 2025, in accordance with the current jurisprudential understanding on the subject and opinion issued by the Company's legal advisors. " The value of these proceedings exclusively caused a reversal of R$493,000.
Schedule of legal matters with possible risk of loss
      Consolidated
    12/31/2025   12/31/2024
Notice of Violation and Imposition of Fine (AIIM) / Tax Foreclosure - RFB - IRPJ/CSLL - Capital Gain for alleged sale of equity interest in subsidiary NAMISA(1)    6,554,452    10,246,424
Assessment Notice and Imposition of fine (AIIM) - Income tax and Social contribution - Disallowance of deductions of goodwill generated in the reverse incorporation of Big Jump by NAMISA.(2)    3,512,216    4,346,118
Notice of Violation and Imposition of Fine (AIIM) / Tax Enforcement - RFB - IRPJ/CSLL - Disallowance of prepayment interest arising from iron ore supply and port services contracts    2,264,620    2,284,914
         
Notice of Violation and Imposition of Fine (AIIM) / Writ of Mandamus - RFB - IRPJ/CSLL - Profits earned abroad in 2008, 2010, 2011, 2012, 2014, 2015, 2016, 2017 and 2018 (3)    5,858,583    6,239,017
         
Unapproved compensation - RFB - IRPJ/CSLL, PIS/COFINS and IPI    2,319,108    2,169,108
         
Unapproved compensation - RFB - Disallowance of credits from topic 69/STF (ICMS in the calculation base of PIS/COFINS) (4)   751,209    
         
Assessment Notice - SEFAZ/RJ - ICMS- questions about sales for incentive area (5)    1,309,079    1,460,763
         
Notice of Violation and Imposition of Fine (AIIM) - RFB - Disallowance of PIS/COFINS Credits for inputs and freight    1,875,734    1,499,578
         
CFEM – difference of understanding between CSN and ANM on the calculation basis     1,715,523    1,570,733
         
Notice of Infraction and Imposition of Fine (AIIM) - RFB - Collection IRRF - Business Combinations CMIN 2015   221,203   205,621
         
ICMS - SEFAZ/RJ - ICMS Credits for acquisition of Electric Energy Industrialization    43,716    39,939
         
Notice of Violation and Imposition of Fine (AIIM) - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá   434,203   422,499
         
ICMS - SEFAZ/RJ- Disallowance of the ICMS credits - Transfer of iron ore (6)   705,480   779,093
         
ICMS - SEFAZ/RJ - Disallowance of credits on purchases of intermediate products   497,950   488,238
         
Disallowance of tax loss and negative calculation base resulting from adjustments in SAPLI - RFB   871,652   798,226
         
Infraction and Fine Imposition Notices (AIIM) - RFB - IRPJ/CSLL - Transfer Pricing (7)    73,556   389,919
         
ICMS - SEFAZ/RJ - Transfer of imported raw material for a value lower than the TECAR import document   458,694   422,807
         
Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad (8)   163,996   338,273
         
Other tax lawsuits (federal, state, and municipal)    8,357,638    6,977,524
         
Social security lawsuits   751,191   647,801
Action to discuss the balance of the construction contract – Tebas   650,979   621,724
         
Action related to power supply payment’s charge - Light   551,756   492,535
Action that discusses Negotiation of energy sales - COPEN - CEEE-G   247,883   229,983
         
Action to discuss the condenation applied by Brazilian antitrust authorities (CADE) to CSN Company about (9)   510,404  
         
Other civil lawsuits    1,958,195    1,620,259
Labor and social security lawsuits    3,001,846    2,580,452
Tax Execution Traffic Ticket Volta Grande IV   168,746   152,322
ACP Landfill Márcia I    306,389   306,389
Notice of IEF Commitment Term   337,951   337,951
Other environmental lawsuits   894,523   786,360
Impact from acquisition of shareholding in Grupo Estrela (10)    50,745  
     47,419,220    48,454,570

 

(1) Notice of Violation and Imposition of Fine (AIIM) - IRPJ/CSLL - Capital Gain for alleged sale of equity interest in subsidiary NAMISA: On 12/29/2025, a mandatory fine and interest were canceled through the application of Federal Law 14.689/2023, which lead to a reduction of R$4 billion in liabilities.

 

(2) Notice of Violation and Imposition of Fine (AIIM)- IRPJ/CSLL - Disallowance of goodwill deductions generated in the reverse incorporation of Big Jump by Namisa. On 09/05/2025, the Company succeeded in requesting a mandatory debt review for the cancellation of a fine and interest under Law 14.689/2023.

 

(3) Notices of Violation and Imposition of Fine (AIIM) / Writ of Mandamus - RFB - IRPJ/CSLL - Profits earned abroad in 2008, 2010, 2011, 2012, 2014, 2015, 2016, 2017 and 2018 Adjustments were made to contingencies so that they accurately reflect the updated values according to the indexes determined by the Public Treasury, contained in the statements issued by the Government.

 

(4) Unapproved compensation - RFB - Disallowance of credits under 69/STF theme (ICMS in PIS/COFINS calculation basis) in March 2025, CSN was informed of the rulings that partially approved the compensations executed with credits arising from the final and unappealable lawsuit recognizing the unconstitutionality of the inclusion of ICMS values in the PIS and COFINS contribution calculation basis. According to the federal supervisory body, approximately 20% of the credit authorized by the company would lack sufficient liquidity and certainty and therefore, could not compose the amount to be offset. Given these rulings, CSN presented a manifestation of non-conformity to demonstrate the inappropriateness of the premises adopted by the supervisory body and liquidity and legal certainty underpinning complete authorized credits.

 

(5) ICMS - SEFAZ/RJ - Questions about sales for Incentive Area Adjustments were made to contingencies so that they accurately reflect the updated values according to the indexes determined by the Public Treasury, contained in the statements issued by the Government.

 

(6) ICMS - SEFAZ/RJ - Disallowance of credits on Transfer of Iron Ore Adjustments were made to contingencies so that they accurately reflect the updated values according to the indexes determined by the Public Treasury, contained in the statements issued by the Government.

 

(7) Notices of Violation and Fine Imposition (AIIM) - RFB - IRPJ/CSLL - Transfer Pricing the Company partially succeeded in the Appeal filed in Case 16682.720.529/2023-56, closing a possible contingency of R$212,691.

 

(8) Notice of Violation and Imposition of Fine (AIIM) /Annulment Action - RFB - IRRF - Capital Gain of CFM company sellers located abroad with support in legal opinion, the prognosis of possible remote loss on mandatory fine and interest was reclassified, as the disallowance determined by Federal Law 14.689/2023 is applicable to the case

 

(9) Action to discuss ruling handed down against CSN by Brazilian antitrust authorities (CADE) regarding alleged formation of cement cartel risk classified as possible in the 2nd quarter of 2025, in accordance with the current jurisprudential understanding on the subject and opinion issued by the Company's legal advisors.

 

(10) Reflection of the acquisition of equity interest in Grupo Estrela regarding the acquisition of a stake in Grupo Estrela on April 1, 2025. According to CPC 15 (R1) – Business combination, the Company has one year, as of this date, to form the respective business combination, which may impact the recorded fair value within this period based on an appraisal report. The acquisition of this company generated a possible contingency increase on December 31, 2025.