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This document is an amended Annual Report of Companhia Siderúrgica Nacional for the fiscal year ended December 31, 2004, providing detailed financial and operational information, including risk factors,
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How to fill out FORM 20-F/A

01
Obtain the FORM 20-F/A from the SEC website.
02
Review the instructions provided with the form carefully.
03
Fill in your company's name and the fiscal year covered by the filing.
04
Include the reason for the amendment in the relevant section.
05
Complete the required financial statements and exhibits as per the guidelines.
06
Ensure all information is accurate and complete.
07
Sign the form as authorized by company executives.
08
Submit the completed FORM 20-F/A electronically to the SEC through the EDGAR system.

Who needs FORM 20-F/A?

01
Foreign companies listed on U.S. stock exchanges that need to amend their previously filed FORM 20-F.
02
Investors requiring updated financial information and disclosures about foreign companies.
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Form 20-F is the form used for an annual report of a foreign private issuer (“FPI”) filed with the U.S. Securities and Exchange Commission (the “SEC”).
The Form 20-F registration statement or annual report must be in the English language as required by Regulation S-T Rule 306 (17 CFR 232.306). You must provide the signatures required for the Form 20-F registration statement or annual report in ance with Regulation S-T Rule 302 (17 CFR 232.302).
SEC Form 20-F is an annual report filing for non-U.S. and non-Canadian companies that have securities trading in the U.S. SEC Form 20-F helps standardize the reporting requirements of foreign-based companies. The company must also make the report available to shareholders through the company's website.
Form 20-F is an SEC filing submitted to the US Securities and Exchange Commission used by certain foreign private issuers to provide information. The form is used by companies where 50% or less of the total amount of voting shares are held by American Citizens, but its shares can be traded on an American Exchange.
SEC Form 20-F is the primary disclosure document for foreign private issuers that are listed on U.S. exchanges. Equivalent to the 10-K, Form 20-F provides reporting information about the company's key operational details, market risks, corporate governance and financial statements.
Form 40-F is filed by specific Canadian companies registered with the SEC and Form 20-F is filed by other non-U.S. registrants. These forms are similar to Form 10-K and contain financial disclosures, including a summary of financial data, management's discussion and analysis (MD&A), and audited financial statements.
SEC Form 20-F is the primary disclosure document for foreign private issuers that are listed on U.S. exchanges. Equivalent to the 10-K, Form 20-F provides reporting information about the company's key operational details, market risks, corporate governance and financial statements.

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FORM 20-F/A is an amendment to FORM 20-F, which is a filing required by the U.S. Securities and Exchange Commission (SEC) for foreign companies to provide comprehensive financial and operational information about their business.
Foreign companies that are listed on U.S. exchanges or that have U.S. investors are required to file FORM 20-F/A if they need to amend their previously filed FORM 20-F.
To fill out FORM 20-F/A, companies must provide detailed information on their amendments, which typically involves copying sections from the original FORM 20-F and describing the changes made, including any updates to financial statements, risk factors, or disclosures.
The purpose of FORM 20-F/A is to update investors and regulatory bodies on significant changes or corrections to previously submitted information, ensuring transparency and compliance with SEC requirements.
FORM 20-F/A must report any amendments to financial statements, management's discussion and analysis, executive compensation, and other significant disclosures that affect previously filed information.
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