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RELATED-PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2018

RELATED-PARTY TRANSACTIONS

Schedule of intercompany loans

		2018		2017
Assets
Joint venture
Gerdau Corsa SAPI de C.V.		72		7
Others
Fundação Gerdau		27,867		51,832
		27,939		51,839
Liabilities
Joint venture
Diaco S.A.		(1,350)		—
		(1,350)		—

		2018		2017		2016
Net financial income		545		95		(2,457)

Summary of guarantees granted

						Original
Related Party		Relationship		Object		Amount		Maturity		2018		2017		2016
Diaco S.A.		Joint-venture		Financing Agreements		137,700		Aug/18		—		128,019		—
Gerdau Corsa S.A.P.I. de C.V.		Joint-venture		Financing Agreements		1,875,345		Jan/19 - Dec/21		1,933,929		1,797,856		2,016,260
Gerdau Summit Aços Fundidos e Forjados S.A.		Joint-venture		Financing Agreements		130,164		Aug/25		41,571		6,550		—
Gerdau Metaldom S.A.; Aceros Corsa S.A. de  C.V. and Gerdau Corsa S.A.P.I de C.V.;		Subsidiary and Joint-venture		Financing Agreements		—		Oct/20		198,619		178,200		—

Schedule of key management compensation

Stock options granted to management are as follows:

		Number of		Weighted
		shares		exercise price
				R$
Available at beginning of the year		198,000		18.19
Options Cancelled		(198,000)		18.62
Available at the end of the year		—		—

At the end of the year, the Restricted Shares resulting from the conversion process within the key management were:

		2018		2017
Available at beginning of the year		5,945,310		4,831,999
Granted		1,255,286		1,353,930
Exercised		(511,333)		(240,619)
Shares adjustment		(313,716)		—
Available at the end of the year		6,375,547		5,945,310

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