Schedule of accrued amounts and judicial deposits |
Schedule
of accrued amounts and judicial deposits | |
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Consolidated |
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Accrued liabilities |
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Judicial deposits |
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12/31/2022 |
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12/31/2021 |
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12/31/2022 |
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12/31/2021 |
Tax |
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219,196 |
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111,572 |
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184,687 |
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78,260 |
Social security |
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1,567 |
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1,270 |
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Labor |
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375,416 |
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304,744 |
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297,507 |
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218,200 |
Civil |
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851,305 |
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139,824 |
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25,502 |
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17,869 |
Environmental |
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37,341 |
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16,942 |
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2,859 |
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2,739 |
Deposit of a guarantee |
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23,109 |
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22,737 |
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1,484,825 |
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574,352 |
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533,664 |
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339,805 |
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Classified: |
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Current |
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73,089 |
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66,047 |
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Non-current |
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1,411,736 |
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508,305 |
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533,664 |
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339,805 |
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1,484,825 |
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574,352 |
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533,664 |
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339,805 |
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Schedule of changes in the provision for tax, social security, labor, civil and environmental risks |
Schedule
of changes in the provision for tax, social security, labor, civil and environmental risks |
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Consolidated |
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Current + Non-current |
Nature |
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12/31/2021 |
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Additions |
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Accrued charges |
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Consolidation of companies |
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Net utilization of reversal |
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12/31/2022 |
Tax |
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111,572 |
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74,097 |
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10,595 |
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30,035 |
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(7,103) |
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219,196 |
Social security |
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1,270 |
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1,093 |
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19 |
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(815) |
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1,567 |
Labor |
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304,744 |
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36,203 |
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36,852 |
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89,101 |
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(91,484) |
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375,416 |
Civil |
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139,824 |
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27,668 |
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21,406 |
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702,720 |
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(40,313) |
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851,305 |
Environmental |
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16,942 |
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22,319 |
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1,120 |
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(3,040) |
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37,341 |
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574,352 |
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161,380 |
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69,992 |
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821,856 |
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(142,755) |
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1,484,825 |
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Schedule of legal matters with possible risk of loss |
Schedule
of legal matters with possible risk of loss |
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Consolidated |
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12/31/2022 |
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12/31/2021 |
Assessment Notice and imposition of fine (AIIM) / Tax Enforcement - Income tax and social contribution - Capital gain on sale of NAMISA's shares |
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14,174,838 |
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13,015,938 |
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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. |
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4,920,177 |
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4,242,051 |
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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 |
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2,388,423 |
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2,017,602 |
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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. |
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4,104,626 |
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4,137,519 |
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Assessment Notice and Imposition of fine (AIIM) - IRPJ/CSLL - Disallowance of deductions of goodwill generated in the acquisition of Cimentos Mauá (1) |
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715,152 |
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ICMS - SEFAZ/RJ - Electricity Credits |
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950,469 |
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867,521 |
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Offset of taxes that were not approved by the Federal Revenue Service - IRPJ/CSLL, PIS/COFINS and IPI |
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2,138,608 |
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1,660,888 |
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ICMS - SEFAZ/RJ - Disallowance of the ICMS credits - Transfer of iron ore |
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666,816 |
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614,528 |
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ICMS - Refers to the transfer of imported raw material at an amount lower than the price disclosed in the import documentation |
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357,006 |
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326,361 |
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Disallowance of the tax loss and negative basis of social contribution arising from the adjustments in the SAPLI |
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663,594 |
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600,895 |
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Assessment Notice and imposition of fine (AIIM)/ Action for annulment - IRRF- Capital Gain of CFM vendors located abroad |
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289,406 |
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266,649 |
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CFEM – difference of understanding between CSN and ANM on the calculation basis |
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1,143,275 |
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1,079,951 |
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ICMS - SEFAZ/RJ - Assessment Notice - questions about sales for incentive area |
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1,255,251 |
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1,142,386 |
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Other tax lawsuits (federal, state, and municipal) (1) |
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5,579,232 |
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3,877,976 |
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Assessment Notice and imposition of fine (AIIM) - Charge of IRRF- RFB - Business Combinations of CSN Mineração held in 2015. |
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986,196 |
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889,179 |
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ICMS - SEFAZ/RJ - Disallowance of credits on acquisitions of Intermediate Products |
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623,748 |
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562,307 |
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Assessment Notice and imposition of fine (AIIM) - RFB - Disallowance of credits PIS/COFINS of inputs and freight |
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1,238,018 |
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1,116,228 |
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Social security lawsuits |
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187,338 |
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214,323 |
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Action to discuss the balance of the construction contract – Tebas |
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560,638 |
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507,719 |
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Action related to power supply payment’s charge - Light |
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386,834 |
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324,371 |
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Action that discusses Negotiation of energy sales - COPEN - CEEE-G (1) |
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193,469 |
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Collection of defaulted amounts of contracts for the execution of the Presidente Médici Thermoelectric Power Plant - SACE - CEEE-G (1) |
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192,212 |
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Enforcement action applied by Brazilian antitrust authorities (CADE) |
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109,206 |
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98,740 |
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Civil Public Action - Districts / School / Nursery relocation-CdP Dam |
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14,876 |
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Other civil lawsuits (1) |
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1,168,591 |
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845,043 |
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Labor and social security lawsuits (1) |
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1,726,517 |
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1,536,967 |
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Tax foreclosures – Fine – Volta Redonda IV |
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122,639 |
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104,400 |
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ACP landfill Márcia |
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306,389 |
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306,389 |
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Other environmental lawsuits (1) |
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539,410 |
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424,143 |
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47,688,078 |
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40,794,950 |
(1) | | 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. |
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