v3.26.1
ALLOWANCES AND PROVISIONS - NON-CURRENT AND CURRENT
 12 Months Ended
Dec. 31, 2025
Provisions [abstract]  
ALLOWANCES AND PROVISIONS - NON-CURRENT AND CURRENT ALLOWANCES AND PROVISIONS – NON-CURRENT AND CURRENT
Provisions and allowances - Non currentDeducted from assetsLiabilitiesLiabilities
Allowance for doubtful accountsLegal claims and other mattersAsset retirement obligation
Year ended December 31, 2025
Values at the beginning of the year 4,545 552,600 80,543 
Translation differences576 67,494 10,205 
Additions7 31,371 32,266 
Reversals (616)(31,834)(2,537)
Transfers— — 8,513 
Uses(63)(33,777)— 
As of December 31, 20254,449 585,854 128,990 
Year ended December 31, 2024
Values at the beginning of the year 6,430 839,921 104,455 
Translation differences(1,387)(163,514)(13,546)
Additions— 32,176 14,597 
Reversals (34)(92,645)(1,900)
Transfers— — (23,063)
Uses(464)(63,338)— 
As of December 31, 20244,545 552,600 80,543 
19.    ALLOWANCES AND PROVISIONS – NON-CURRENT AND CURRENT (continued)
Provisions and allowances - CurrentDeducted from assetsLiabilities
Allowance for doubtful accountsObsolescence allowanceAsset retirement obligationProvision for ongoing litigation related to the acquisition of a participation in Usiminas
Year ended December 31, 2025
Values at the beginning of the year 47,808 122,152 17,818 410,200 
Translation differences3,066 4,068 2,344 — 
Additions2,360 53,679 19,885 117,400 
Reversals (3,261)(48,214)(15,450)— 
Transfers— — (8,513)— 
Uses(6,699)(5,328)— — 
As of December 31, 202543,274 126,357 16,084 527,600 
Year ended December 31, 2024
Values at the beginning of the year 53,045 200,024 7,332 — 
Translation differences(6,835)(18,436)(7,101)— 
Additions9,089 57,550 12,294 813,988 
Reversals (3,489)(46,581)(17,770)(403,788)
Transfers— — 23,063 — 
Uses(4,002)(70,405)— — 
As of December 31, 202447,808 122,152 17,818 410,200