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TAX, CIVIL AND LABOR CLAIMS AND CONTINGENT ASSETS - Tax contingencies (Details) - 12 months ended Dec. 31, 2017 - Tax contingencies R$ in Thousands | BRL (R$) claim | item | BRL (R$)
--- | --- | --- | ---
IPI credit on inputs |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | R$ 309,581
Non-approval of compensation of credits on inputs |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 438,843
Social security contributions |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 76,866
Other Taxes |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 370,175
Goodwill Deductibility |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 364,370
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Credit rights and rate differences |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 443,137
Gerdau Acos Longos S.A. and Gerdau Acominas S.A. | Goodwill Deductibility | Administrative collection |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 4,963,398
Number of proceedings | claim | 4 |  |
Gerdau Acos Longos S.A. | Withholding Income Tax | Pending |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 122,029
Gerdau Acos Longos S.A. | Goodwill Deductibility |  |  |
Contingencies |  |  |
Amount of liability insurance policy permitted to be used as judicial guarantee | R$ 3,195,379 |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Pending |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 600,101
Number of proceedings | claim | 2 |  |
Gerdau Acos Longos S.A. | Goodwill Deductibility | Voluntary Appeal Dismissed |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 123,172
Number of proceedings | 1 | 2 |
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 1,488,989
Gerdau Internacional Empreendimentos Ltda. and Gerdau Acos Especiais S.A | Corporate Income Tax and Social Contribution Tax | Special appeal filed |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 171,608
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 1,317,381
Number of proceedings | claim | 2 |  |
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Partially Granted |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 365,645
Gerdau Internacional Empreendimentos Ltda | Corporate Income Tax and Social Contribution Tax | Voluntary Appeal Referred For Judicial Collections |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 951,736
Gerdau Acominas S.A., Gerdau Acos Longos S.A., and Gerdau Acos Especiais S.A. | Goodwill Deductibility | Administrative collection |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | 6,217,810
Gerdau Acos Especiais S.A. | Goodwill Deductibility | Voluntary Appeal Dismissed |  |  |
Contingencies |  |  |
Estimated financial effect of contingent liabilities |  |  | R$ 531,138

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