Exhibit 8.1 | ||||||
Equity interests (%) | ||||||
Companies | 12/31/2018 |
| Jurisdiction of incorporation | Core business | ||
Direct interest in subsidiaries: full consolidation |
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CSN Islands VII Corp. | 100.00 | Cayman Island | Financial transactions | |||
CSN Islands XI Corp. |
| 100.00 |
| Cayman Island |
| Financial transactions |
CSN Islands XII Corp. | 100.00 | Cayman Island | Financial transactions | |||
CSN Steel S.L.U.(*) |
| 100.00 |
| Spain |
| Equity interests and Financial transactions |
TdBB S.A | 100.00 | Panamá | Equity interests | |||
Sepetiba Tecon S.A. |
| 99.99 |
| Brazil |
| Port services |
Minérios Nacional S.A. | 99.99 | Brazil | Mining and Equity interests | |||
Companhia Florestal do Brasil |
| 99.99 |
| Brazil |
| Reforestation |
Estanho de Rondônia S.A. | 99.99 | Brazil | Tin Mining | |||
Companhia Metalúrgica Prada |
| 99.99 |
| Brazil |
| Manufacture of containers and distribution of steel products |
CSN Gestão de Recursos Financeiros Ltda. (*) | 99.99 | Brazil | Management of funds and securities portfolio | |||
CSN Mineração S.A. |
| 87.52 |
| Brazil |
| Mining and Equity interests |
CSN Energia S.A. | 99.99 | Brazil | Sale of electric power | |||
FTL - Ferrovia Transnordestina Logística S.A. |
| 91.69 |
| Brazil |
| Railroad logistics |
Nordeste Logística S.A. | 99.99 | Brazil | Port services | |||
Aceros México CSN (1) |
| 0.08 |
| Mexico |
| Commercial representation, sales of steel and related activities |
CSN Inova Ltd.(2) |
| 100.00 |
| Israel |
| Advisory and implementation of new development projects |
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Indirect interest in subsidiaries: full consolidation |
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Lusosider Projectos Siderúrgicos S.A. |
| 100.00 |
| Portugal |
| Equity interests and product sales |
Lusosider Aços Planos, S. A. |
| 99.99 |
| Portugal |
| Steel and Equity interests |
CSN Resources S.A. |
| 100.00 |
| Luxembourg |
| Financial transactions and Equity interests |
Companhia Brasileira de Latas |
| 99.00 |
| Brazil |
| Sale of cans and containers in general and Equity interests |
Companhia de Embalagens Metálicas - MMSA |
| 99.67 |
| Brazil |
| Production and sale of cans and related activities |
Companhia de Embalagens Metálicas - MTM |
| 99.67 |
| Brazil |
| Production and sale of cans and related activities |
CSN Steel Holdings 1, S.L.U. |
| 100.00 |
| Spain |
| Financial transactions, product sales and Equity interests |
CSN Productos Siderúrgicos S.L. |
| 100.00 |
| Spain |
| Financial transactions, product sales and Equity interests |
Stalhwerk Thüringen GmbH |
| 100.00 |
| Germany |
| Production and sale of long steel and related activities |
CSN Steel Sections UK Limited (*) |
| 100.00 |
| England |
| Sale of long steel |
CSN Steel Sections Polska Sp.Z.o.o |
| 100.00 |
| Poland |
| Financial transactions, product sales and Equity interests |
CSN Asia Limited |
| 100.00 |
| Hong Kong |
| Commercial representation |
CSN Mining Holding, S.L |
| 87.52 |
| Spain |
| Financial transactions, product sales and Equity interests |
CSN Mining GmbH |
| 87.52 |
| Austria |
| Financial transactions, product sales and Equity interests |
CSN Mining Asia Limited |
| 87.52 |
| Hong Kong |
| Commercial representation |
Aceros México CSN (1) |
| 99.92 |
| Mexico |
| Commercial representation, sale of steel and related activities |
Lusosider Ibérica S.A |
| 100.00 |
| Portugal |
| Steel, commercial and industrial activities and equity interests |
CSN Mining Portugal, Unipessoal Lda. |
| 87.52 |
| Portugal |
| Commercial and representation of products |
Companhia Siderúrgica Nacional, LLC (3) |
| 100.00 |
| United States |
| Import and distribution/resale of products |
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Direct interest in joint operations |
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Itá Energética S.A. |
| 48.75 |
| Brazil |
| Electric power generation |
Consórcio da Usina Hidrelétrica de Igarapava |
| 17.92 |
| Brazil |
| Electric power consortium |
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Direct interest in joint ventures |
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MRS Logística S.A. |
| 18.64 |
| Brazil |
| Railroad transportation |
Aceros Del Orinoco S.A. |
| 31.82 |
| Panamá |
| Dormant company |
CBSI - Companhia Brasileira de Serviços de Infraestrutura |
| 50.00 |
| Brazil |
| Equity interests and product sales and iron ore |
Transnordestina Logística S.A. |
| 46.30 |
| Brazil |
| Railroad logistics |
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Indirect interest in joint ventures |
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MRS Logística S.A. |
| 16.30 |
| Brazil |
| Railroad transportation |
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Direct interest in associates |
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Arvedi Metalfer do Brasil S.A. |
| 20.00 |
| Brazil |
| Metallurgy and Equity interests |
(*) They are Dormant Companies therefore they do not appear in the note 9.a, where is disclosed business information under the equity method and fair value through profit or loss and comprehensive income. | ||||||
· Events in 2018: | ||||||
(1) Transfer of 1% stake in Aceros Mexico CSN from CSN Steel to Companhia Siderúrgica Nacional occurred on February 1, 2018. On September 18, 2018, CSN Steel increased the capital of Aceros Mexico CSN, diluting the direct interest of Companhia Siderúrgica Nacional to 0.08%, with CSN Steel holding 99.92%.On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September 18, 2018; | ||||||
(2) Company incorporated in 2018. | ||||||
(3) On June 5, 2018 CSN LLC had its corporate name changed to "Heartland Steel Processing, LLC". On the same date, a new company was incorporated under the name "Companhia Siderúrgica Nacional, LLC", a wholly owned subsidiary of Heartland Steel Processing, LLC. On June 28, 2018, Companhia Siderúrgica Nacional, LLC., became a wholly-owned subsidiary of CSN Steel and, on June 29, 2018, Heartland Steel Processing, LLC was sold to Steel Dynamics, Inc. The remaining assets are registered at Companhia Siderúrgica Nacional, LLC, a subsidiary of CSN Steel (see note 3). |