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As filed with the Securities and Exchange Commission on April 30, 2024

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

________________________________________________

FORM 20-F

________________________________________________

REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF

THE SECURITIES EXCHANGE ACT OF 1934

 
  OR  
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2023
 
  OR  
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
 
  OR  

SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

 

Commission File Number 001-14732

 

 

COMPANHIA SIDERÚRGICA NACIONAL
(Exact name of registrant as specified in its charter)

NATIONAL STEEL COMPANY
(Translation of registrant’s name into English)

_______________________________________________

THE FEDERATIVE REPUBLIC OF BRAZIL D5
(Jurisdiction of incorporation or organization)

marcelo.ribeiro@csn.com.br

,

Antonio Marco Campos Rabello, Chief Financial and Investor Relations Officer
Phone: +55 11 3049-7585 Fax: +55 11 3049-7212

invrel@csn.com.br
Av. Brigadeiro Faria Lima, 3400 – 20th floor
04538-132São Paulo, SP, Brazil

(Address of principal executive offices)

________________________________________________

Securities registered or to be registered pursuant to Section 12(b) of the Act.

Title of each class Trading symbol Name of each exchange on which registered
Common Shares without Par Value * NYSE
American Depositary Shares (as evidenced by American Depositary Receipts), each representing one share of Common Stock SID NYSE

____________________

* Not for trading purposes, but only in connection with the registration of American Depositary Shares pursuant to the requirements of the U.S. Securities and Exchange Commission.

 

 
 

Securities registered or to be registered pursuant to Section 12(g) of the Act:

None

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act:

None

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of December 31, 2023:

1,326,093,947 Common Shares without Par Value

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

☑  Yes ☐ No

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

☐ Yes ☑  No

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

☑  Yes ☐ No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

☑  Yes ☐ No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer  Accelerated filer ☐ Non-accelerated filer ☐ Emerging growth company 

 

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act.

 

† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

  Yes ☐ No

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

☐ Yes ☑ No

 

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).

 

☐ Yes ☐ No

 

 
 

 

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

U.S. GAAP ☐ International Financial Reporting Standards as issued by the International Accounting Standards Board  Other ☐

 

If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow:

Item 17 ☐ Item 18 ☐

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

☐ Yes   No

 

 
 

TABLE OF CONTENTS

INTRODUCTION 1
FORWARD-LOOKING STATEMENTS 1
PRESENTATION OF FINANCIAL AND OTHER INFORMATION 2
PART I
Item 1. Identity of Directors, Senior Management and Advisors 3
Item 2. Offer Statistics and Expected Timetable 3
Item 3. Key Information 3
3A. [Reserved] 3
3B. Capitalization and Indebtedness 3
3C. Reasons for the Offer and Use of Proceeds 3
3D. Risk Factors 3
Item 4. Information on the Company 17
4A. History and Development of the Company 17
4B. Business Overview 20
4C. Organizational Structure 66
4D. Property, Plant and Equipment 66
Item 4A. Unresolved Staff Comments 70
Item 5. Operating and Financial Review and Prospects 70
5A. Operating Results 70
5B. Liquidity and Capital Resources 79
5C. Research and Development, Patents and Licenses, Etc. 85
5D. Trend Information 86
5E. Critical Accounting Estimates 87
Item 6. Directors, Senior Management and Employees 87
6A. Directors and Senior Management 87
6B. Compensation 90
6C. Board Practices 90
6D. Employees 91
6E. Share Ownership 91
6F. Disclosure of a Registrant’s Action to Recover Erroneously Awarded Compensation 92
Item 7. Major Shareholders and Related Party Transactions 92
7A. Major Shareholders 92
7B. Related Party Transactions 92
7C. Interests of Experts and Counsel 92
Item 8. Financial Information 92
8A. Consolidated Statements and Other Financial Information 92
8B. Significant Changes 101
Item 9. The Offer and Listing 101
9A. Offer and Listing Details 101
 
 
9B. Plan of Distribution 101
9C. Markets 101
9D. Selling Shareholders 103
9E. Dilution 103
9F. Expenses of the Issue 103
Item 10. Additional Information 103
10A. Share Capital 103
10B. Memorandum and Articles of Association 103
10C. Material Contracts 106
10D. Exchange Controls 106
10E. Taxation 107
10F. Dividends and Paying Agents 115
10G. Statement by Experts 115
10H. Documents on Display 116
10I. Subsidiary Information 116
10J. Annual Report to Security Holders 116
Item 11. Quantitative and Qualitative Disclosures About Market Risk 116
Item 12. Description of Securities Other Than Equity Securities 120
PART II
Item 13. Defaults, Dividend Arrearages and Delinquencies 120
Item 14. Material Modification to the Rights of Security Holders and Use of Proceeds 120
Item 15. Controls and Procedures 120
Item 16. Reserved 121
16A. Audit Committee Financial Expert 121
16B. Code of Ethics 121
16C. Principal Accountant Fees and Services 122
16D. Exemptions from the Listing Standards for Audit Committees 122
16E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers 122
16F. Change in Registrant’s Certifying Accountant 122
16G. Corporate Governance 122
16H. Mine Safety Disclosure 124
16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 124
16J. Insider Trading Policies 124
16K. Cybersecurity 124
PART III
Item 17. Financial Statements 125
Item 18. Financial Statements 125
Item 19. Exhibits 125

 

 

INTRODUCTION

Unless otherwise specified, all references in this annual report to:

·“we,” “us,” “our” or “CSN” are to Companhia Siderúrgica Nacional and its consolidated subsidiaries;
·“Brazil” are to the Federative Republic of Brazil;
·“Brazilian government” are to the federal government of Brazil;
·real,”reais” or “R$” are to Brazilian reais, the official currency of Brazil;
·“U.S. dollars” or “US$” are to United States dollars;
·“km” are to kilometers, “m” are to meters, “mt” or “tons” are to metric tons, “mtpy” are to metric tons per year, “MW” are to megawatts, “MWh” are to megawatt hours and “MWavg” are to average megawatts;
·“TEUs” are to twenty-foot equivalent units;
·“consolidated financial statements” are to our audited consolidated financial statements prepared in accordance with International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board, or IASB, as of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021, together with the corresponding report of our independent registered public accounting firm; and
·“ADSs” are to the American depositary shares and “ADRs” are to the American depositary receipts representing our common shares.

FORWARD-LOOKING STATEMENTS

This annual report includes forward-looking statements, within the meaning of Section 27A of the U.S. Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the U.S. Securities Exchange Act of 1934, as amended, or the Exchange Act, principally under the captions “Item 3. Key Information,” “Item 4. Information on the Company,” “Item 5. Operating and Financial Review and Prospects” and “Item 11. Quantitative and Qualitative Disclosures About Market Risk.” We have based these forward-looking statements largely on our current beliefs, expectations and projections about future events and financial trends affecting us. Although we believe these estimates and forward-looking statements are based on reasonable assumptions, these estimates and statements are subject to several risks and uncertainties and are made in light of the information currently available to us.

Many important factors, in addition to those discussed elsewhere in this annual report, could cause our actual results to differ substantially from those anticipated in our forward-looking statements, including, among others:

·general economic, political and business conditions in Brazil and abroad, especially in China, which is the largest world steel producer and main consumer of our iron ore;
·demand for and prices of steel, iron ore and cement products;
·developments relating to and affecting global financial markets;
·changes in competitive conditions and the general level of demand and supply for our products;
·our liquidity position and leverage and our ability to obtain financing on satisfactory terms;
·management’s expectations and estimates concerning our future financial performance, financing plans;
·availability and price of raw materials and increased fuel prices;
·changes in international trade or international trade regulations, including protectionist measures imposed by Brazil and other countries;
·our capital expenditure plans, including in order to address our physical risks and transition risks relating to climate change;
 
1 
·inflation, interest rate levels and fluctuations in foreign exchange rates;
·our ability to develop and deliver our products on a timely basis;
·lack of infrastructure in Brazil;
·energy, natural gas and water shortages and government responses to these;
·downgrades in Brazil’s credit ratings;
·changes in laws and regulations affecting mining companies and steel and cement producers, including laws and regulations relating to climate change and other environmental matters;
·increased operating costs, including labor costs, and increased tariffs, taxes or social contribution costs;
·availability of adequate insurance coverage for our operations; and
·the risk factors discussed under the caption “Item 3. Key Information—3D. Risk Factors.”

We caution you that the foregoing list of significant factors may not contain all of the material factors that are important to you. The words “aim,” “anticipate,” “believe,” “continue,” “estimate,” “expect,” “intend,” “may,” “plan,” “will” and similar words are intended to identify forward-looking statements. Forward-looking statements include information concerning our possible or assumed results of operations, business strategies, financing plans, competitive position, industry environment, potential growth opportunities, the effects of regulation and the effects of competition, among other things.

Forward-looking statements speak only as of the date they were made, and we undertake no obligation to publicly update or to revise any forward-looking statements after we distribute this annual report because of new information, future events or other factors. In light of the risks and uncertainties described above, the forward-looking events and circumstances discussed in this annual report might not occur and are not an indication of future performance. As a result of various factors, including those set forth above, undue reliance should not be placed on these forward-looking statements.

PRESENTATION OF FINANCIAL AND OTHER INFORMATION

Our audited consolidated financial statements as of December 31, 2023 and 2022 and for the years ended December 31, 2023, 2022 and 2021 included elsewhere in this annual report have been presented in thousands of reais and prepared in accordance with IFRS as issued by the IASB. See note 2.a. to our audited consolidated financial statements included elsewhere in this annual report.

We have translated some of the Brazilian real amounts contained in this annual report into U.S. dollars solely for the convenience of the reader at the rate of R$4.8413 to US$1.00, which was the U.S. dollar selling rate as of December 31, 2023, as reported by the Central Bank of Brazil, or the Central Bank. As a result of fluctuations in the real/U.S. dollar exchange rate, the U.S. dollar selling rate as of December 31, 2023 may not be indicative of current or future exchange rates. The U.S. dollar equivalent information presented in this annual report should not be construed as implying that the real amounts represent, or could have been or could be converted into, U.S. dollars at such rates or at any other rate.

Certain figures included in this annual report have been subject to rounding adjustments. Accordingly, figures shown as totals in certain tables may not represent an arithmetic sum of the figures that precede them.

Non-IFRS Financial Measure

This annual report includes certain references to the non-IFRS measure of EBITDA.

We calculate EBITDA as net income (loss) for the period plus net financial income (expenses), income tax and social contribution, depreciation and amortization and results from discontinued operations. EBITDA is not a measure of financial performance recognized under IFRS and it should not be considered an alternative to net income (loss) as a measure of operating performance, or as an alternative to operating cash flows, or as a measure of liquidity. EBITDA is not calculated using a standard methodology and may not be comparable to the definition of EBITDA, or similarly titled measures, used by other companies. We believe the non-IFRS financial measure presented in this annual report may be helpful to understand our profitability and indebtedness.

 
2 

PART I

Item 1. Identity of Directors, Senior Management and Advisors

Not applicable.

Item 2. Offer Statistics and Expected Timetable

Not applicable.

Item 3. Key Information

3A. [Reserved]

3B. Capitalization and Indebtedness

Not applicable.

3C. Reasons for the Offer and Use of Proceeds

Not applicable.

3D. Risk Factors

An investment in the ADSs or our common shares involves a high degree of risk. You should carefully consider the risks described below before making an investment decision. Our business, financial condition and results of operations could be materially and adversely affected by any of these risks. The trading price of the ADSs could decline due to any of these risks or other factors, and you may lose all or part of your investment.

For purposes of this section, when we state that a risk, uncertainty or problem may, could or will have an “adverse effect” on us or “adversely affect” us, we mean that the risk, uncertainty or problem could have an adverse e