EX-8.1 3 exhibit8_1.htm EXHIBIT 8.1 exhibit8_1.htm - Generated by SEC Publisher for SEC Filing  

 

   

Equity interest (%)

       

Companies

 

12/31/2012

 

12/31/2011

 

Main activities

 

Jurisdiction

                 

Direct interest: full consolidation

 

 

 

 

 

 

 

 

CSN Islands VII Corp.

 

100.00

 

100.00

 

Financial transactions

 

Grand Cayman/Cayman Island

CSN Islands VIII Corp.

 

100.00

 

100.00

 

Financial transactions

 

Grand Cayman/Cayman Island

CSN Islands IX Corp.

 

100.00

 

100.00

 

Financial transactions

 

Grand Cayman/Cayman Island

CSN Islands X Corp.

 

100.00

 

100.00

 

Financial transactions

 

Grand Cayman/Cayman Island

CSN Islands XI Corp.

 

100.00

 

100.00

 

Financial transactions

 

Grand Cayman/Cayman Island

CSN Islands XII Corp.

 

100.00

 

100.00

 

Financial transactions

 

Grand Cayman/Cayman Island

Tangua Inc. (1)

     

100.00

 

Financial transactions

 

Panama City/Panama

International Investment Fund

 

100.00

 

100.00

 

Equity interests and financial transactions

 

Belize city/Belize

CSN Minerals S. L.U.

 

100.00

 

100.00

 

Equity interests

 

Madrid/Spain

CSN Export Europe, S.L.U.(2)

 

100.00

 

100.00

 

Equity interests and financial transactions

 

Madrid/Spain

CSN Metals S.L.U.

 

100.00

 

100.00

 

Equity interests and financial transactions

 

Madrid/Spain

CSN Americas S.L.U.

 

100.00

 

100.00

 

Equity interests and financial transactions

 

Madrid/Spain

CSN Steel S.L.U.

 

100.00

 

100.00

 

Equity interests and financial transactions

 

Madrid/Spain

TdBB S.A

 

100.00

 

100.00

 

Dormant company

 

Panama City/Panama

Sepetiba Tecon S.A.

 

99.99

 

99.99

 

Port services

 

Itaguaí/RJ, Brazil

Mineração Nacional S.A.

 

99.99

 

99.99

 

Mining and equity interests

 

Congonhas/MG,Brazil

Florestal Nacional S.A.

 

99.99

 

99.99

 

Reforestation

 

São Paulo/SP, Brazil

Estanho de Rondônia S.A.

 

99.99

 

99.99

 

Tin mining

 

Ariquemes/RO, Brazil

Cia Metalic Nordeste

 

99.99

 

99.99

 

Manufacture of packaging and distribution of steel products

 

Maracanaú/CE, Brazil

Companhia Metalúrgica Prada

 

99.99

 

99.99

 

Manufacture of packaging and distribution of steel products

 

São Paulo/SP, Brazil

CSN Cimentos S.A.

 

99.99

 

99.99

 

Cement manufacturing

 

Volta Redonda/RJ, Brazil

CSN Gestão de Recursos Financeiros Ltda.

 

99.99

 

99.99

 

Dormant company

 

São Paulo/SP, Brazil

Congonhas Minérios S.A.

 

99.99

 

99.99

 

Mining and equity interests

 

Congonhas/MG,Brazil

CSN Energia S.A.

 

99.99

 

99.99

 

Sale of electric power

 

Rio de Janeiro/RJ, Brazil

Transnordestina Logística S.A.

 

76.13

 

70.91

 

Railroad logistics

 

Fortaleza/CE, Brazil

TFNE - Transnordestina Ferrovias do Nordeste S.A.

 

99.99

 

 

 

Railroad logistics

 

Fortaleza/CE, Brazil

 

 

 

 

 

 

 

   

Indirect interest: full consolidation

 

 

 

 

 

 

   

CSN Aceros S.A.

 

100.00

 

100.00

 

Equity interests

 

Panama City/Panama

Companhia Siderurgica Nacional LLC

 

100.00

 

100.00

 

Steel

 

Terre Haute/EUA

CSN Europe Lda.

 

100.00

 

100.00

 

Financial transactions, product sales and equity interests

 

Madeira Island/Portugal

CSN Ibéria Lda.

 

100.00

 

100.00

 

Financial transactions, product sales and equity interests

 

Madeira Island/Portugal

CSN Portugal, Unipessoal Lda.

 

100.00

 

100.00

 

Financial transactions and product sales

 

Madeira Island/Portugal

Lusosider Projectos Siderúrgicos S.A.

 

100.00

 

100.00

 

Equity interests

 

Seixal/Portugal

Lusosider Aços Planos, S. A.

 

99.94

 

99.94

 

Steel and equity interests

 

Seixal/Portugal

CSN Acquisitions, Ltd.

 

100.00

 

100.00

 

Financial transactions and equity interests

 

London/England

CSN Resources S.A.

 

100.00

 

100.00

 

Financial transactions and equity interests

 

Luxembourg/Grand Duchy of Luxembourg

CSN Finance (UK) Ltd (1)

 

 

100.00

 

Financial transactions and equity interests

 

London/England


 
 

 

CSN Holdings (UK) Ltd

 

100.00

 

100.00

 

Financial transactions and equity interests

 

London/England

CSN Handel GmbH (3)

 

100.00

 

100.00

 

Financial transactions, product sales and equity interests

 

Vienna/Austria

Companhia Brasileira de Latas (4)

 

59.17

 

59.17

 

Sale of cans and containers in general and equity interests

 

São Paulo/SP, Brazil

Rimet Empreendimentos Industriais e Comerciais S. A.(4)

 

58.08

 

58.08

 

Production and sale of steel containers and forestry

 

Resende/RJ, Brazil

Companhia de Embalagens Metálicas MMSA (4)

 

58.98

 

58.98

 

Production and sale of cans and related activities

 

Barra Mansa/RJ, Brazil

Empresa de Embalagens Metálicas - LBM Ltda. (4)

 

58.98

 

58.98

 

Sales of containers and holding interests in other entities

 

Barra Mansa/RJ, Brazil

Empresa de Embalagens Metálicas - MUD Ltda. (4)

 

58.98

 

58.98

 

Production and sale of household appliances and related products

 

São Paulo/SP, Brazil

Empresa de Embalagens Metálicas - MTM do Nordeste (4)

 

58.98

 

58.98

 

Production and sale of cans and related activities

 

São Paulo/SP, Brazil

Companhia de Embalagens Metálicas - MTM (4)

 

58.98

 

58.98

 

Production and sale of cans and related activities

 

Teresina/PI, Brazil

CSN Steel Comercializadora, S.L.U. (5)

 

100.00

     

Financial transactions, product sales and equity interests

 

Madrid/Spain

CSN Steel Holdings 1, S,L.U. (5)

 

100.00

 

 

 

Financial transactions, product sales and equity interests

 

Madrid/Spain

CSN Steel Holdings 2, S,L.U. (5)

 

100.00

     

Financial transactions, product sales and equity interests

 

Madrid/Spain

Stahlwerk Thüringen GmbH (5)

 

100.00

 

 

 

Manufacturing and sale of long steel and related activities

 

Unterwellenborn/Germany

CSN Steel Sections UK Limited (5)

 

100.00

     

Financial transactions, product sales and equity interests

 

Southend- on-sea/England

CSN Steel Sections Czech Republic s.r.o. (5)

 

100.00

 

 

 

Financial transactions, product sales and equity interests

 

Praha/Czech Republic

CSN Steel Sections Polska Sp.Z.o.o. (5)

 

100.00

     

Financial transactions, product sales and equity interests

 

Katowice/Poland

                 

Direct interest: proportionate consolidation

               

Nacional Minérios S.A.

 

60.00

 

60.00

 

Mining and equity interests

 

Congonhas/MG, Brazil

Itá Energética S.A.

 

48.75

 

48.75

 

Generation of electric power

 

São Paulo/SP, Brazil

MRS Logística S.A.

 

27.27

 

27.27

 

Railroad transportation

 

Rio de Janeiro/RJ, Brazil

Consórcio da Usina Hidrelétrica de Igarapava

 

17.92

 

17.92

 

Electric power consortium

 

Belo Horizonte/MG, Brazil

Aceros Del Orinoco S.A.

 

22.73

 

22.73

 

Dormant company

 

Panama City/Panama

CBSI - Companhia Brasileira de Serviços de Infraestrutura (6)

 

50.00

 

50.00

 

Provision of services

 

Araucária/PR, Brazil

CGPAR - Construção Pesada S.A. (7)

 

50.00

 

 

 

Minning suport services and equity interests

 

Belo Horizonte/MG, Brazil

                 

Indirect interest: proportionate consolidation

 

 

 

 

 

 

   

Namisa International Minerios, S.L.U.

 

60.00

 

60.00

 

Financial transactions, product sales and equity interests

 

Madrid/Spain

Namisa Europe, Unipessoal Lda.

 

60.00

 

60.00

 

Equity interests, sales of products and minerals

 

Madeira Island/Portugal

MRS Logística S.A.

 

6.00

 

6.00

 

Railroad transportation

 

Rio de Janeiro/RJ, Brazil

Aceros Del Orinoco S.A.

 

9.08

 

9.08

 

Dormant company

 

Panama City/Panama

Namisa Handel GmbH (3) (8)

 

60.00

 

60.00

 

Financial transactions, product sales and equity interests

 

Vienna/Austria

                 

Direct interest: equity method

               

 


 
 

 

Arvedi Metalfer do Brasil S.A. (9)

 

20.00

     

Metallurgy and equity interests

 

Salto/SP,Brazil

                 
     

(1) Liquidated Companies in 2012

   

(2)   New corporate name of CSN Export S.à.r.l., changed on August 9, 2011.

   

(3) Companies that became subsidiaries on November 3, 2011.

   

(4) Companies that became subsidiaries on July 12, 2011.

   

(5)   Companies that became subsidiaries on January 31, 2012.

   

(6)   Equity interest acquired on December 5, 2011.

   

(7)  Equity interest acquired on July, 2012

   

(8)   New corporate name of Aloadus Handel GmbH, changed on August 13, 2012.

   

(9) Equity interest acquired on July 31, 2012.

   
                 

Other consolidations

               
   

Interest held

       

Exclusive funds

 

12/31/2012

 

12/31/2011

 

Main activities

   

Direct interest: full consolidation

 

 

 

 

 

 

   

DIPLIC - Fundo de investimento multimercado

 

100.00

 

100.00

 

Investment fund

   

Mugen - Fundo de investimento multimercado

 

100.00

 

100.00

 

Investment fund

   

Caixa Vértice - Fundo de inverstimento multimercado crédito privado

 

100.00

 

100.00

 

Investment fund