| Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties |
| Schedule of transactions with subsidiaries, jointly controlled entities, associates, exclusive funds and other related parties |
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Consolidated |
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12/31/2025 |
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12/31/2024 |
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Associates |
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Joint-ventures and Joint Operation |
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Other related parties |
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Total |
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Associates |
|
Joint-ventures and Joint Operation |
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Other related parties |
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Total |
| Assets |
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| Current Assets |
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| Cash and cash equivalents(1) |
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1,979,060 |
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1,979,060 |
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912,533 |
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912,533 |
| Financial investments |
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860,591 |
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860,591 |
| Trade receivables |
6 |
73,045 |
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24,254 |
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97,299 |
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88,750 |
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3,230 |
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191 |
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92,171 |
| Dividends receivable |
9 |
19,477 |
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2,187 |
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54,362 |
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76,026 |
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127,386 |
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74,050 |
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201,436 |
| Borrowings |
9 |
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4,147 |
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4,147 |
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5,315 |
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5,315 |
| Other receivables |
9 |
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2 |
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1,829 |
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1,831 |
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2 |
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1,829 |
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1,831 |
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92,522 |
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30,590 |
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2,035,251 |
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2,158,363 |
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88,750 |
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135,933 |
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1,849,194 |
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2,073,877 |
| Non-current Assets |
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| Financial investments |
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142,423 |
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142,423 |
| Borrowings |
9 |
6,024 |
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2,131,858 |
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2,137,882 |
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3,789 |
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1,899,239 |
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1,903,028 |
| Actuarial liabilities |
9 |
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53,328 |
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53,328 |
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47,708 |
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47,708 |
| Other receivables |
9 |
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1,792,579 |
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1,792,579 |
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6,024 |
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2,131,858 |
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53,328 |
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2,191,210 |
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3,789 |
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3,691,818 |
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190,131 |
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3,885,738 |
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98,546 |
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2,162,448 |
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2,088,579 |
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4,349,573 |
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92,539 |
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3,827,751 |
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2,039,325 |
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5,959,615 |
| Liabilities |
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| Current Liabilities |
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| Trade payables |
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19,493 |
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171,345 |
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864 |
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191,702 |
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13,676 |
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217,289 |
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184,892 |
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415,857 |
| Accounts payable |
19 |
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24,400 |
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92,892 |
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117,292 |
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23,245 |
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22,571 |
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140,991 |
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186,807 |
| Provision for consumption |
19 |
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25,841 |
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25,841 |
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19,493 |
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221,586 |
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93,756 |
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334,835 |
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36,921 |
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239,860 |
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325,883 |
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602,664 |
| Non-current Liabilities |
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| Accounts payable |
19 |
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20,850 |
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20,850 |
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20,850 |
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20,850 |
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19,493 |
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221,586 |
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93,756 |
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334,835 |
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36,921 |
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260,710 |
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325,883 |
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623,514 |
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Consolidated |
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12/31/2025 |
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12/31/2024 |
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Associates |
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Joint-ventures and Joint Operation |
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Other related parties |
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Total |
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Associates |
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Joint-ventures and Joint Operation |
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Other related parties |
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Total |
| P & L |
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| Sales |
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2,144,285 |
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49,231 |
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79 |
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2,193,595 |
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2,357,816 |
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21,362 |
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903 |
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2,380,081 |
| Cost and expenses |
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(2,117,736) |
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(334,768) |
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(2,452,504) |
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(179,022) |
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(2,190,343) |
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(227,090) |
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(2,596,455) |
| Financial income (expenses) |
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| Interest |
30 |
2,235 |
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220,698 |
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83,874 |
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306,807 |
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2,508 |
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155,291 |
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38,588 |
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196,387 |
| Exchange rate variations andmonetary, net |
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24,040 |
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24,040 |
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141,190 |
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141,190 |
| Financial investments (2) |
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(191,986) |
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(191,986) |
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(632,612) |
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(632,612) |
| Dividends receivable |
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42,347 |
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42,347 |
| Other income and expenses |
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(219,635) |
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1,796 |
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5,687 |
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(212,152) |
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1,926,885 |
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(1,846,011) |
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(413,074) |
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(332,200) |
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2,181,302 |
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(2,013,690) |
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(636,674) |
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(469,062) |
| (1) | For better presentation, certain amounts
have been reclassified. The balance of ‘Cash and cash equivalents’, previously presented together with ‘Financial investments’,
is presented separately in 2025. |
| (2) | Following the disposal of the shares
of Usiminas, which reduced the Company’s interest to 4.99% in both common and preferred shares, Usiminas is no longer considered
a related party of the Group. Accordingly, the balance presented relates exclusively to the period in which Usiminas was classified as
a related party. |
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| Schedule of guarantees |
| Schedule of guarantees |
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Currency |
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Maturities |
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Borrowings |
Tax foreclosure |
Others |
Total |
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12/31/2025 |
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12/31/2024 |
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12/31/2025 |
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12/31/2024 |
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12/31/2025 |
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12/31/2024 |
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12/31/2025 |
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12/31/2024 |
| Transnordestina Logísitca |
R$ |
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Up to 09/19/2056 and Indefinite |
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3,251,444 |
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3,966,722 |
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10,869 |
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10,717 |
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4,972 |
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4,828 |
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3,267,285 |
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3,982,267 |
| Subsidiaries |
R$ |
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Up to 01/10/2028 and Indefinite |
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368,590 |
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2,079,693 |
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600 |
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1,920 |
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369,190 |
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2,081,613 |
| Total in R$ |
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3,620,034 |
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6,046,415 |
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10,869 |
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10,717 |
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5,572 |
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6,748 |
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3,636,475 |
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6,063,880 |
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| CSN Inova Ventures |
US$ |
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01/28/2028 |
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1,300,000 |
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1,300,000 |
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1,300,000 |
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1,300,000 |
| CSN Resources |
US$ |
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Up to 04/08/2032 |
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2,233,000 |
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2,230,000 |
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2,233,000 |
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2,230,000 |
| Total in US$ |
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3,533,000 |
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3,530,000 |
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3,533,000 |
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3,530,000 |
| Lusosider Aços Planos |
€ |
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Indefinite |
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75,000 |
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75,000 |
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75,000 |
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75,000 |
| Total em € |
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75,000 |
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75,000 |
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75,000 |
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75,000 |
| Total in R$ |
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19,279,934 |
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21,858,819 |
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481,725 |
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482,723 |
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19,761,659 |
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22,341,542 |
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22,899,968 |
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27,905,234 |
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10,869 |
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10,717 |
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487,297 |
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489,471 |
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23,398,134 |
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28,405,422 |
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