{"filing":{"accession_number":"0001292814-26-003996","cik":"0001049659","ticker":"SID","company_name":"NATIONAL STEEL CO","form":"6-K","filing_date":"2026-07-31","report_date":"2026-09-30","primary_document":"sid20260730_6k1.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1049659/000129281426003996/sid20260730_6k1.htm"},"events":[{"id":22838,"run_id":20672,"accession_number":"0001292814-26-003996","anchor_item_number":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"CSN announced a private exchange offer for its subsidiary's outstanding 6.750% Senior Notes due 2028 (US$1.3 billion principal) in exchange for new 11.000% Senior Notes due 2030 plus cash consideration. This creates a new direct financial obligation (the New Notes) and materially restructures existing debt, affecting the registrant's capital structure and financial obligations. The exchange offer is a material debt transaction requiring investor disclosure.","company_name":"NATIONAL STEEL CO","ticker":"SID","filing_date":"2026-07-31","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":22909,"accession_number":"0001292814-26-003996","item_number":null,"item_title":null,"event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"CSN announced a private exchange offer for its subsidiary's outstanding 6.750% Senior Notes due 2028 (US$1.3 billion principal) in exchange for new 11.000% Senior Notes due 2030 plus cash consideration. This creates a new direct financial obligation (the New Notes) and materially restructures existing debt, affecting the registrant's capital structure and financial obligations. The exchange offer is a material debt transaction requiring investor disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:33:08.604258+00:00","company_name":"NATIONAL STEEL CO","ticker":"SID","filing_date":"2026-07-31"}]}