XML 164 R112.htm IDEA: XBRL DOCUMENT
v3.20.1

FINANCIAL INSTRUMENTS - Financial instruments per category (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
FINANCIAL INSTRUMENTS |  |
Financial assets | R$ 4,834,178 | R$ 1,750,841
Financial liabilities | 18,988,870 | 17,339,894
Financial income (expenses) from assets | 372,602 | 744,831
Financial income (expenses) from liabilities | (1,881,816) | (2,634,626)
Financial liability at fair value through profit or loss |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities |  | 5,245
Financial income (expenses) from liabilities | (20,636) | (17,484)
Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 18,988,870 | 17,334,649
Financial income (expenses) from liabilities | (1,861,180) | (2,617,142)
Financial asset at amortised cost |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 1,178,383 |
Financial income (expenses) from assets | 279,843 |
Loans and receivables |  |
FINANCIAL INSTRUMENTS |  |
Financial assets |  | 1,257,954
Financial income (expenses) from assets |  | 629,750
Financial asset at fair value through profit or loss |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 3,652,949 | 459,470
Financial income (expenses) from assets | 92,759 | 115,081
Financial assets at fair value through other comprehensive income |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 2,846 | 33,417
Loans and Financing |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 13,138,823 | 13,367,841
Loans and Financing | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 13,138,823 | 13,367,841
Debentures |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 2,911,044 | 1,538,873
Debentures | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 2,911,044 | 1,538,873
Related parties |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities |  | 1,350
Related parties | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities |  | 1,350
Obligation with FIDC |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 1,018,501 | 938,526
Obligation with FIDC | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 1,018,501 | 938,526
Lease liabilities (current liability) |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 202,536 |
Lease liabilities (current liability) | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 202,536 |
Other current liabilities |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 666,858 | 988,967
Other current liabilities | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 666,858 | 988,967
Lease liabilities (non-current liability) |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 601,733 |
Lease liabilities (non-current liability) | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 601,733 |
Other non-current liabilities |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 449,375 | 499,092
Other non-current liabilities | Financial liabilities at amortized cost |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 449,375 | 499,092
Unrealized losses on financial instruments - Derivative instruments |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities |  | 5,245
Unrealized losses on financial instruments - Derivative instruments | Financial liability at fair value through profit or loss |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities |  | 5,245
Short-term investments |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 3,652,949 | 459,470
Short-term investments | Financial asset at fair value through profit or loss |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 3,652,949 | 459,470
Unrealized gains on financial instruments - Derivative instruments |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 2,846 | 33,417
Unrealized gains on financial instruments - Derivative instruments | Financial assets at fair value through other comprehensive income |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 2,846 | 33,417
Related parties |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 95,445 | 27,939
Financial liabilities |  | 1,350
Related parties | Financial asset at amortised cost |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 95,445 |
Related parties | Loans and receivables |  |
FINANCIAL INSTRUMENTS |  |
Financial assets |  | 27,939
Other current assets |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 618,769 | 780,423
Other current assets | Financial asset at amortised cost |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 618,769 |
Other current assets | Loans and receivables |  |
FINANCIAL INSTRUMENTS |  |
Financial assets |  | 780,423
Other non-current assets |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 464,169 | 449,592
Other non-current assets | Financial asset at amortised cost |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | R$ 464,169 |
Other non-current assets | Loans and receivables |  |
FINANCIAL INSTRUMENTS |  |
Financial assets |  | R$ 449,592

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35H&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35I&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35M&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35N&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_LoansAndReceivablesCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_LoansAndFinancingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_DebenturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_RelatedPartiesLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_ObligationsWithFIDCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_LeaseLiabilitiesCurrentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_OtherCurrentLiabilities.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_LeaseLiabilitiesNonCurrentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_OtherNoncurrentLiabilities.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_UnrealizedLossesOnDerivativeFinancialInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ggb_ShortTermInvestmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ggb_UnrealizedGainsOnDerivativeFinancialInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ggb_RelatedPartiesAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ggb_OtherCurrentAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ggb_OtherNoncurrentAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |