Companhia Siderúrgica Nacional S A : NOTICE TO SHAREHOLDERS PAYMENT OF INTEREST ON EQUITY - Form 6-K

NOTICE TO SHAREHOLDERS

PAYMENT OF INTEREST ON EQUITY

We inform you that the Board of Directors of Companhia Siderúrgica Nacional ("CSN"), in the form of Art. 31 of its Bylaws, approved the payment to shareholders, in anticipation of the mandatory minimum dividend, of interest on equity in the amount of BRL 700,000,000.00 (seven hundred million reais), corresponding to the gross value of BRL 0.52786606981 per share, and, with the exception of the immune and exempt shareholders, this amount is subject to the incidence of Income Taxes at the rate of 15% (fifteen percent), subject to the application of this rate to shareholders domiciled in a country that does not incidence income taxes or that the tribute at the maximum rate is below 20% (twenty percent), which in this case, are subject to the incidence of Income Tax at Source at the rate of 25% (twenty-five percent), as provided for in Article 8 of Law No. 9,779/99. Considering the rate of 15% (fifteen percent), the net amount to be paid will be BRL 0.44868615934 per share.

The interest on equity will be paid to shareholders until May 31, 2023, without monetary update, in their banking domiciles, such as provided to the depositary institution, Banco Bradesco S.A.

The Shareholders, whose registration does not include the CPF/CNPJ number or the indication of the "Bank/Agency/Current Account", will have their interest on equity credited within three (3) business days from the proper regularization of the respective registrations in the branches of Banco Bradesco S.A., by filling out the "Investor's Registration Form", which will be sent by the branch to the Department of Shares and Custody.

Places of service to shareholders: branches of Banco Bradesco S.A., specialized in the service of shareholders, during banking hours.

Shareholders who use the trust escrow will have their dividends credited according to the procedures adopted by the Stock Exchanges.

Shareholders enrolled in the depository institution Banco Bradesco S.A. on December 28, 2022, are entitled to receive interest on equity. We highlight that, from December 29, 2022, onward, the negotiations of the shares of this Company on the Brazilian Stock Exchange will be held ex-interests on the respective interest on equity.

São Paulo, December 23, 2022.

Marcelo Cunha Ribeiro

Executive of Finance and Investor Relations