0000001 - Document - Cover Page link:presentationLink link:calculationLink link:definitionLink 0000002 - Document - Audit Information link:presentationLink link:calculationLink link:definitionLink 9952151 - Statement - Consolidated Income Statements - Alternative Calc (Details) link:presentationLink link:calculationLink link:definitionLink 9952152 - Statement - Consolidated Income Statements link:presentationLink link:calculationLink link:definitionLink 9952153 - Statement - Consolidated Statements of Comprehensive Income link:presentationLink link:calculationLink link:definitionLink 9952154 - Statement - Consolidated Statements of Comprehensive Income - Alternative calc (Details) link:presentationLink link:calculationLink link:definitionLink 9952155 - Statement - Consolidated Statements of Financial Position link:presentationLink link:calculationLink link:definitionLink 9952156 - Statement - Consolidated Statements of Changes in Equity link:presentationLink link:calculationLink link:definitionLink 9952157 - Statement - Consolidated Statements of Changes in Equity - Parenthetical link:presentationLink link:calculationLink link:definitionLink 9952158 - Statement - Consolidated Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 9952159 - Statement - Consolidated Statements of Cash Flows - Parenthetical link:presentationLink link:calculationLink link:definitionLink 9952160 - Disclosure - GENERAL INFORMATION link:presentationLink link:calculationLink link:definitionLink 9952161 - Disclosure - BASIS OF PRESENTATION link:presentationLink link:calculationLink link:definitionLink 9952162 - Disclosure - ACQUISITION OF BUSINESS – INCREASE OF THE PARTICIPATION IN USIMINAS CONTROL GROUP AND NEW GOVERNANCE STRUCTURE OF USIMINAS link:presentationLink link:calculationLink link:definitionLink 9952163 - Disclosure - ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 9952164 - Disclosure - SEGMENT INFORMATION link:presentationLink link:calculationLink link:definitionLink 9952165 - 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INVESTMENTS IN NON-CONSOLIDATED COMPANIES link:presentationLink link:calculationLink link:definitionLink 9952174 - Disclosure - RECEIVABLES, NET - NON CURRENT AND CURRENT link:presentationLink link:calculationLink link:definitionLink 9952175 - Disclosure - TRADE RECEIVABLES, NET - NON-CURRENT AND CURRENT link:presentationLink link:calculationLink link:definitionLink 9952176 - Disclosure - INVENTORIES, NET link:presentationLink link:calculationLink link:definitionLink 9952177 - Disclosure - CASH, CASH EQUIVALENTS AND OTHER INVESTMENTS - NON-CURRENT AND CURRENT link:presentationLink link:calculationLink link:definitionLink 9952178 - Disclosure - ALLOWANCES AND PROVISIONS - NON-CURRENT AND CURRENT link:presentationLink link:calculationLink link:definitionLink 9952179 - Disclosure - DEFERRED INCOME TAX link:presentationLink link:calculationLink link:definitionLink 9952180 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT link:presentationLink link:calculationLink link:definitionLink 9952181 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS link:presentationLink link:calculationLink link:definitionLink 9952182 - Disclosure - LEASE LIABILITIES link:presentationLink link:calculationLink link:definitionLink 9952183 - Disclosure - BORROWINGS link:presentationLink link:calculationLink link:definitionLink 9952184 - Disclosure - CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS link:presentationLink link:calculationLink link:definitionLink 9952185 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 9952186 - Disclosure - OTHER REQUIRED DISCLOSURES link:presentationLink link:calculationLink link:definitionLink 9952187 - Disclosure - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS link:presentationLink link:calculationLink link:definitionLink 9952188 - Disclosure - FINANCIAL RISK MANAGEMENT link:presentationLink link:calculationLink link:definitionLink 9952189 - Disclosure - MATTERS RELATED TO THE ARGENTINE SUBSIDIARIES link:presentationLink link:calculationLink link:definitionLink 9952190 - Disclosure - TARIFFS ON IMPORTS IN THE UNITED STATES link:presentationLink link:calculationLink link:definitionLink 9952191 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 9955511 - Disclosure - ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 9955512 - Disclosure - BASIS OF PRESENTATION (Tables) link:presentationLink link:calculationLink link:definitionLink 9955513 - Disclosure - ACQUISITION OF BUSINESS – INCREASE OF THE PARTICIPATION IN USIMINAS CONTROL GROUP AND NEW GOVERNANCE STRUCTURE OF USIMINAS - (Tables) link:presentationLink link:calculationLink link:definitionLink 9955514 - Disclosure - ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955515 - Disclosure - SEGMENT INFORMATION (Tables) link:presentationLink link:calculationLink link:definitionLink 9955516 - Disclosure - COST OF SALES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955517 - Disclosure - SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955518 - Disclosure - LABOR COSTS (Included Cost of sales and Selling, General and Administrative expenses) (Tables) link:presentationLink link:calculationLink link:definitionLink 9955519 - Disclosure - OTHER OPERATING INCOME (EXPENSES), NET (Tables) link:presentationLink link:calculationLink link:definitionLink 9955520 - Disclosure - OTHER FINANCIAL INCOME (EXPENSES), NET (Tables) link:presentationLink link:calculationLink link:definitionLink 9955521 - Disclosure - INCOME TAX EXPENSE (Tables) link:presentationLink link:calculationLink link:definitionLink 9955522 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 9955523 - Disclosure - INTANGIBLE ASSETS, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 9955524 - Disclosure - INVESTMENTS IN NON-CONSOLIDATED COMPANIES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955525 - Disclosure - RECEIVABLES, NET - NON CURRENT AND CURRENT (Tables) link:presentationLink link:calculationLink link:definitionLink 9955526 - Disclosure - TRADE RECEIVABLES, NET - NON-CURRENT AND CURRENT (Tables) link:presentationLink link:calculationLink link:definitionLink 9955527 - Disclosure - INVENTORIES, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 9955528 - Disclosure - CASH, CASH EQUIVALENTS AND OTHER INVESTMENTS - NON-CURRENT AND CURRENT (Tables) link:presentationLink link:calculationLink link:definitionLink 9955529 - Disclosure - ALLOWANCES AND PROVISIONS - NON-CURRENT AND CURRENT (Tables) link:presentationLink link:calculationLink link:definitionLink 9955530 - Disclosure - DEFERRED INCOME TAX (Tables) link:presentationLink link:calculationLink link:definitionLink 9955531 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Tables) link:presentationLink link:calculationLink link:definitionLink 9955532 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955533 - Disclosure - LEASE LIABILITIES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955534 - Disclosure - BORROWINGS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955535 - Disclosure - RELATED PARTY TRANSACTIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 9955536 - Disclosure - OTHER REQUIRED DISCLOSURES (Tables) link:presentationLink link:calculationLink link:definitionLink 9955537 - Disclosure - FINANCIAL RISK MANAGEMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 9955538 - Disclosure - GENERAL INFORMATION - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 9955539 - Disclosure - BASIS OF PRESENTATION (Disclosure of Interest in Subsidiaries) (Details) link:presentationLink link:calculationLink link:definitionLink 9955540 - Disclosure - BASIS OF PRESENTATION (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955541 - Disclosure - ACQUISITION OF BUSINESS – INCREASE OF THE PARTICIPATION IN USIMINAS CONTROL GROUP AND NEW GOVERNANCE STRUCTURE OF USIMINAS - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 9955542 - Disclosure - ACQUISITION OF BUSINESS – INCREASE OF THE PARTICIPATION IN USIMINAS CONTROL GROUP AND NEW GOVERNANCE STRUCTURE OF USIMINAS - Disclosure of Detailed Information About Business Combination (Details) link:presentationLink link:calculationLink link:definitionLink 9955543 - Disclosure - ACQUISITION OF BUSINESS – INCREASE OF THE PARTICIPATION IN USIMINAS CONTROL GROUP AND NEW GOVERNANCE STRUCTURE OF USIMINAS -Provisions For Contingencies (Details) link:presentationLink link:calculationLink link:definitionLink 9955544 - Disclosure - ACQUISITION OF BUSINESS – INCREASE OF THE PARTICIPATION IN USIMINAS CONTROL GROUP AND NEW GOVERNANCE STRUCTURE OF USIMINAS -Provisions For Contingencies Before Business Combination (Details) link:presentationLink link:calculationLink link:definitionLink 9955545 - Disclosure - ACCOUNTING POLICIES (Useful Life of Property, Plant & Equipment) (Details) link:presentationLink link:calculationLink link:definitionLink 9955546 - Disclosure - ACCOUNTING POLICIES (Intangible Assets) (Details) link:presentationLink link:calculationLink link:definitionLink 9955547 - Disclosure - ACCOUNTING POLICIES (Impairment) (Details) link:presentationLink link:calculationLink link:definitionLink 9955548 - Disclosure - ACCOUNTING POLICIES (Non-Current Assets (Disposal Groups) Classified as Held for Sale) (Details) link:presentationLink link:calculationLink link:definitionLink 9955549 - Disclosure - ACCOUNTING POLICIES (Employee Liabilities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955550 - Disclosure - ACCOUNTING POLICIES (Borrowing Costs) (Details) link:presentationLink link:calculationLink link:definitionLink 9955551 - Disclosure - ACCOUTNING POLICIES (Derivative Financial Instruments and Hedging Activities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955552 - Disclosure - ACCOUNTING POLICIES (Critical Accounting Estimates) (Details) link:presentationLink link:calculationLink link:definitionLink 9955553 - Disclosure - ACCOUNTING POLICIES (Climate Change) (Details) link:presentationLink link:calculationLink link:definitionLink 9955554 - Disclosure - SEGMENT INFORMATION (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955555 - Disclosure - SEGMENT INFORMATION (Segment Reporting Information, by Segment) (Details) link:presentationLink link:calculationLink link:definitionLink 9955556 - Disclosure - SEGMENT INFORMATION (Net Sales and Long Lived Assets by Geographic Areas) (Details) link:presentationLink link:calculationLink link:definitionLink 9955557 - Disclosure - SEGMENT INFORMATION (Revenue by Product) (Details) link:presentationLink link:calculationLink link:definitionLink 9955558 - Disclosure - COST OF SALES (Details) link:presentationLink link:calculationLink link:definitionLink 9955559 - Disclosure - SELLING, GENERAL AND ADMINISTRATIVE EXPENSES (Details) link:presentationLink link:calculationLink link:definitionLink 9955560 - Disclosure - LABOR COSTS (Included Cost of sales and Selling, General and Administrative expenses) (Details) link:presentationLink link:calculationLink link:definitionLink 9955561 - Disclosure - OTHER OPERATING INCOME (EXPENSES), NET (Details) link:presentationLink link:calculationLink link:definitionLink 9955562 - Disclosure - OTHER FINANCIAL INCOME (EXPENSES), NET (Details) link:presentationLink link:calculationLink link:definitionLink 9955563 - Disclosure - INCOME TAX EXPENSE (Income Tax Expense) (Details) link:presentationLink link:calculationLink link:definitionLink 9955564 - Disclosure - INCOME TAX EXPENSE (Reconciliation of effective income tax) (Details) link:presentationLink link:calculationLink link:definitionLink 9955565 - Disclosure - INCOME TAX EXPENSE (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955566 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET - Property, Plant and Equipment, Net (Details) link:presentationLink link:calculationLink link:definitionLink 9955567 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET - Schedule of Right-of-Use Assets (Details) link:presentationLink link:calculationLink link:definitionLink 9955568 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET - Narrative (Details) link:presentationLink link:calculationLink link:definitionLink 9955569 - Disclosure - INTANGIBLE ASSETS, NET (Details) link:presentationLink link:calculationLink link:definitionLink 9955570 - Disclosure - INVESTMENTS IN NON-CONSOLIDATED COMPANIES (Details) link:presentationLink link:calculationLink link:definitionLink 9955571 - Disclosure - INVESTMENTS IN NON-CONSOLIDATED COMPANIES (Schedule of Principal in Non-Consolidated Companies) (Details) link:presentationLink link:calculationLink link:definitionLink 9955572 - Disclosure - INVESTMENTS IN NON-CONSOLIDATED COMPANIES (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955573 - Disclosure - RECEIVABLES, NET - NON CURRENT AND CURRENT (Non-Current Receivables) (Details) link:presentationLink link:calculationLink link:definitionLink 9955574 - Disclosure - RECEIVABLES, NET - NON CURRENT AND CURRENT (Current receivables) (Details) link:presentationLink link:calculationLink link:definitionLink 9955575 - Disclosure - TRADE RECEIVABLES, NET - NON-CURRENT AND CURRENT (Details) link:presentationLink link:calculationLink link:definitionLink 9955576 - Disclosure - TRADE RECEIVABLES, NET - NON-CURRENT AND CURRENT (Schedule of Trade Receivables, Net) (Details) link:presentationLink link:calculationLink link:definitionLink 9955577 - Disclosure - INVENTORIES, NET (Details) link:presentationLink link:calculationLink link:definitionLink 9955578 - Disclosure - CASH, CASH EQUIVALENTS AND OTHER INVESTMENTS - NON-CURRENT AND CURRENT (Other Investments) (Details) link:presentationLink link:calculationLink link:definitionLink 9955579 - Disclosure - CASH, CASH EQUIVALENTS AND OTHER INVESTMENTS - NON-CURRENT AND CURRENT (Cash and cash equivalents) (Details) link:presentationLink link:calculationLink link:definitionLink 9955580 - Disclosure - ALLOWANCES AND PROVISIONS - NON-CURRENT AND CURRENT (Details) link:presentationLink link:calculationLink link:definitionLink 9955581 - Disclosure - DEFERRED INCOME TAX (Changes in Deferred Income Tax) (Details) link:presentationLink link:calculationLink link:definitionLink 9955582 - Disclosure - DEFERRED INCOME TAX (Changes in Deferred Tax Assets and Liabilities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955583 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Other Liabilities - Non-Current) (Details) link:presentationLink link:calculationLink link:definitionLink 9955584 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Schedule of Other Liabilities in Statement of Financial Position) (Details) link:presentationLink link:calculationLink link:definitionLink 9955585 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Schedule of Amounts Recognized in Income Statement) (Details) link:presentationLink link:calculationLink link:definitionLink 9955586 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Schedule of Amounts Recognized in Other Comprehensive Income) (Details) link:presentationLink link:calculationLink link:definitionLink 9955587 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Schedule of Amounts Recognized in Statement of Financial Position) (Details) link:presentationLink link:calculationLink link:definitionLink 9955588 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Schedule of Fair Value of Plan Assets) (Details) link:presentationLink link:calculationLink link:definitionLink 9955589 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955590 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Actuarial Assumptions of Defined Benefit Obligation) (Details) link:presentationLink link:calculationLink link:definitionLink 9955591 - Disclosure - OTHER LIABILITIES - NON CURRENT AND CURRENT (Other Liabilities - Current) (Details) link:presentationLink link:calculationLink link:definitionLink 9955592 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS (Net Fair Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955593 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955594 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS (Changes in Fair Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955595 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS (Exchange Rate Derivative Contract) (Details) link:presentationLink link:calculationLink link:definitionLink 9955596 - Disclosure - LEASE LIABILITIES - Lease Liabilities (Details) link:presentationLink link:calculationLink link:definitionLink 9955597 - Disclosure - LEASE LIABILITIES - Schedule of Minimum Lease Payments (Details) link:presentationLink link:calculationLink link:definitionLink 9955598 - Disclosure - BORROWINGS (Current and Non-Current Information on Borrowings) (Details) link:presentationLink link:calculationLink link:definitionLink 9955599 - Disclosure - BORROWINGS (Maturity of Borrowings) (Details) link:presentationLink link:calculationLink link:definitionLink 9955600 - Disclosure - BORROWINGS (Weighted-Average Interest Rate) (Details) link:presentationLink link:calculationLink link:definitionLink 9955601 - Disclosure - BORROWINGS (Borrowings by Currency) (Details) link:presentationLink link:calculationLink link:definitionLink 9955602 - Disclosure - BORROWINGS (Significant Borrowings) (Details) link:presentationLink link:calculationLink link:definitionLink 9955603 - Disclosure - CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS (Provision for ongoing litigation related to the acquisition of a participation in Usiminas) (Details) link:presentationLink link:calculationLink link:definitionLink 9955604 - Disclosure - CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS (Tax assessment relating to the use of certain ICMS tax credits, BPEM arbitration, PIS and COFINS credits defense action) (Details) link:presentationLink link:calculationLink link:definitionLink 9955605 - Disclosure - CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS (Commitments: a-l) (Details) link:presentationLink link:calculationLink link:definitionLink 9955606 - Disclosure - CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS (Commitments: m-ad) (Details) link:presentationLink link:calculationLink link:definitionLink 9955607 - Disclosure - CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS (Commitments ae-ao) (Details) link:presentationLink link:calculationLink link:definitionLink 9955608 - Disclosure - RELATED PARTY TRANSACTIONS (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955609 - Disclosure - RELATED PARTY TRANSACTIONS (Transactions Between Related Parties) (Details) link:presentationLink link:calculationLink link:definitionLink 9955610 - Disclosure - OTHER REQUIRED DISCLOSURES (Statement of Comprehensive Income) (Details) link:presentationLink link:calculationLink link:definitionLink 9955611 - Disclosure - OTHER REQUIRED DISCLOSURES (Statement of Cash Flows) (Details) link:presentationLink link:calculationLink link:definitionLink 9955612 - Disclosure - OTHER REQUIRED DISCLOSURES (Financial Debt Reconciliation) (Details) link:presentationLink link:calculationLink link:definitionLink 9955613 - Disclosure - FINANCIAL RISK MANAGEMENT (Assumed Financial Exposure to Currency Risk) (Details) link:presentationLink link:calculationLink link:definitionLink 9955614 - Disclosure - FINANCIAL RISK MANAGEMENT (Market Risk Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955615 - Disclosure - FINANCIAL RISK MANAGEMENT (Credit Risk Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955616 - Disclosure - FINANCIAL RISK MANAGEMENT (Investments in Financial Assets - Credit Risk) (Details) link:presentationLink link:calculationLink link:definitionLink 9955617 - Disclosure - FINANCIAL RISK MANAGEMENT (Assumed financial exposure to credit risk) (Details) link:presentationLink link:calculationLink link:definitionLink 9955618 - Disclosure - FINANCIAL RISK MANAGEMENT (Liquidity Risk) (Details) link:presentationLink link:calculationLink link:definitionLink 9955619 - Disclosure - FINANCIAL RISK MANAGEMENT (Capital Risk Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955620 - Disclosure - FINANCIAL RISK MANAGEMENT (Financial Assets and Liabilities) (Details) link:presentationLink link:calculationLink link:definitionLink 9955621 - Disclosure - FINANCIAL RISK MANAGEMENT (Financial Assets and Liabilities at Fair Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955622 - Disclosure - FINANCIAL RISK MANAGEMENT (Changes in Fair Value) (Details) link:presentationLink link:calculationLink link:definitionLink 9955623 - Disclosure - FINANCIAL RISK MANAGEMENT (Accounting for Derivative Financial Instruments and Hedging Activities Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955624 - Disclosure - MATTERS RELATED TO THE ARGENTINE SUBSIDIARIES - (Narrative) (Details) link:presentationLink link:calculationLink link:definitionLink 9955625 - Disclosure - TARIFFS ON IMPORTS IN THE UNITED STATES (Details) link:presentationLink link:calculationLink link:definitionLink 9955626 - Disclosure - SUBSEQUENT EVENTS (Details) link:presentationLink link:calculationLink link:definitionLink