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v3.23.1

RELATED-PARTY TRANSACTIONS - Intercompany loans (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
RELATED PARTY TRANSACTIONS |  |  |
Assets | R$ 0 | R$ 2,678 |
Liabilities | (24,890) | (24,648) |
Net financial income | (199) | 6,089 | R$ 8,277
Fundacao Gerdau |  |  |
RELATED PARTY TRANSACTIONS |  |  |
Assets |  | 2,678 |
Bradley Steel Processors |  |  |
RELATED PARTY TRANSACTIONS |  |  |
Liabilities | R$ (24,890) | R$ (24,648) |

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