XML 103 R78.htm IDEA: XBRL DOCUMENT v3.22.1

INCOME AND SOCIAL CONTRIBUTION TAXES - Changes in net deferred asset (liability) (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	R$ 3,331,792	R$ 3,553,806	R$ 3,755,686
Recognized in income	(407,407)	(199,573)	(217,433)
Others	(3,687)	(86,093)
Effect of selling of subsidiary and Others			(36,226)
Comprehensive Income	(90,365)	63,652	51,779
Balance as of end of the year	2,830,333	3,331,792	3,553,806
Tax loss carryforward
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	1,220,485	1,341,464	1,339,933
Recognized in income	(556,480)	(157,207)	4,781
Others	(24,312)
Effect of selling of subsidiary and Others			(36,226)
Comprehensive Income	10,156	36,228	32,976
Balance as of end of the year	649,849	1,220,485	1,341,464
Social contribution tax losses
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	290,276	350,810	337,258
Recognized in income	(187,814)	(60,534)	13,552
Others	20,625
Balance as of end of the year	123,087	290,276	350,810
Provision for tax, civil and labor liabilities
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	385,463	242,794	270,417
Recognized in income	37,256	140,871	(27,848)
Comprehensive Income	33	1,798	225
Balance as of end of the year	422,752	385,463	242,794
Benefits granted to employees
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	392,257	294,031	286,494
Recognized in income	(35,812)	(6,848)	(29,739)
Comprehensive Income	(57,828)	105,074	37,276
Balance as of end of the year	298,617	392,257	294,031
Other temporary differences
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	501,114	575,719	525,818
Recognized in income	(144,352)	(114,627)	73,067
Comprehensive Income	2,312	40,022	(23,166)
Balance as of end of the year	359,074	501,114	575,719
Deferred exchange variance
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	1,057,541	1,177,428	1,284,377
Recognized in income	511,763	(119,178)	(106,640)
Comprehensive Income	7	(709)	(309)
Balance as of end of the year	1,569,311	1,057,541	1,177,428
Provision for losses
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	35,520	23,618	83,837
Recognized in income	6,576	11,740	(75,142)
Comprehensive Income	(5,832)	162	14,923
Balance as of end of the year	36,264	35,520	23,618
Fair value adjustments on businesses acquired
Breakdown and changes in deferred income and social contribution tax assets and liabilities at statutory tax rates
Balance as of beginning of the year	(550,864)	(452,058)	(372,448)
Recognized in income	(38,544)	106,210	(69,464)
Others		(86,093)
Comprehensive Income	(39,213)	(118,923)	(10,146)
Balance as of end of the year	R$ (628,621)	R$ (550,864)	R$ (452,058)

X

- Definition

The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary and other deferred tax liabilities (assets).

+ References

No definition available.

+ Details

Name:	ggb_IncreaseDecreaseThroughLossOfControlOfSubsidiaryAndOthersDeferredTaxLiabilityAsset
Namespace Prefix:	ggb_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The increase (decrease) in deferred tax liability (asset) resulting from other changes not separately disclosed.

+ References

No definition available.

+ Details

Name:	ggb_IncreaseDecreaseThroughOtherChangesNotSeparatelyDisclosed
Namespace Prefix:	ggb_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_ab&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_90&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_SocialContributionTaxLossesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_ProvisionForTaxCivilAndLaborLiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_BenefitsGrantedToEmployeesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnrealisedForeignExchangeGainsLossesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_ProvisionForLossesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ggb_FairValueAdjustmentsOnBusinessesAcquiredMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: