XML 132 R110.htm IDEA: XBRL DOCUMENT
v3.23.1

FINANCIAL INSTRUMENTS - Fair value of financial instruments (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
FINANCIAL INSTRUMENTS |  |
Financial assets | R$ 9,451,689 | R$ 9,297,041
Financial liabilities | 21,020,146 | 23,639,247
Trade accounts payable - Domestic market |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 4,241,819 | 5,277,867
Financial liabilities, at fair value | 4,241,819 | 5,277,867
Trade accounts payable - Debtor risk |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 653,085 | 807,915
Financial liabilities, at fair value | 653,085 | 807,915
Trade accounts payable - Imports |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 1,724,019 | 1,931,358
Financial liabilities, at fair value | 1,724,019 | 1,931,358
Liabilities, Loans and Financing |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 11,179,617 | 11,109,786
Financial liabilities, at fair value | 11,267,779 | 12,630,940
Liabilities, Debentures |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 1,427,773 | 2,929,907
Financial liabilities, at fair value | 1,421,187 | 2,911,424
Liabilities, Related parties |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 24,890 | 24,648
Financial liabilities, at fair value | 24,890 | 24,648
Fair value of derivatives |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 19,056 |
Financial liabilities, at fair value | 19,056 |
Obligations with FIDC (current liabilities) |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities |  | 45,497
Financial liabilities, at fair value |  | 45,497
Liabilities, Other current liabilities |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 1,216,206 | 1,090,396
Financial liabilities, at fair value | 1,216,206 | 1,090,396
Liabilities, Other non-current liabilities |  |
FINANCIAL INSTRUMENTS |  |
Financial liabilities | 533,681 | 421,873
Financial liabilities, at fair value | 533,681 | 421,873
Assets, Short-term investments |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 2,959,135 | 2,626,212
Financial assets, at fair value | 2,959,135 | 2,626,212
Trade accounts receivable - net |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 4,999,004 | 5,414,075
Financial assets, at fair value | 4,999,004 | 5,414,075
Assets, Related parties |  |
FINANCIAL INSTRUMENTS |  |
Financial assets |  | 2,678
Financial assets, at fair value |  | 2,678
Assets, Fair value of derivatives |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 3,272 | 3,246
Financial assets, at fair value | 3,272 | 3,246
Assets, Other current assets |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 789,901 | 679,193
Financial assets, at fair value | 789,901 | 679,193
Assets, Other non-current assets |  |
FINANCIAL INSTRUMENTS |  |
Financial assets | 700,377 | 571,637
Financial assets, at fair value | R$ 700,377 | R$ 571,637

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with 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 2022-03-24 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35M&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35N&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of financial assets. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssetsAtFairValue
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 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialLiabilitiesAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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

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

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=ggb_ObligationsWithFidcCurrentLiabilitiesMember
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_OtherNoncurrentLiabilities.Member
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=ifrs-full_TradeReceivablesMember
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_IfrsDerivativeFinancialInstrumentsAssetsMember
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: |