XML 168 R143.htm IDEA: XBRL DOCUMENT
v3.24.1

EMPLOYEE BENEFITS - Post-employment health care benefit plan - Gains and losses (Details) - Post-employment health care benefit - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Historical actuarial remeasurements |  |  |  |  |
Present value of defined benefit obligation | R$ (196,445) | R$ (224,180) | R$ (318,181) | R$ (362,944) | R$ (298,989)
Surplus (Deficit) | (196,445) | (224,180) | (318,181) | (362,944) | (298,989)
Experience adjustments on plan liabilities (Gain) | (7,232) | (61,524) | (36,938) | R$ (23,533) | R$ 11,202
Amounts recognized as actuarial gains and losses in the statement of comprehensive income |  |  |  |  |
Losses on actuarial obligation | (7,232) | (61,524) | (36,938) |  |
Pension Plan |  |  |  |  |
Amounts recognized as actuarial gains and losses in the statement of comprehensive income |  |  |  |  |
Actuarial losses recognized in Equity | R$ (7,232) | R$ (61,524) | R$ (36,938) |  |

X
- Definition The decrease (increase) in defined benefit liabilities resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability. Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. + References No definition available. + Details
Name: | ggb_ActuarialGainsLossesArisingFromExperienceAdjustmentsOnDefinedBenefitLiabilities
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ggb_AmountsRecognizedAsActuarialGainsAndLossesInStatementOfComprehensiveIncomeAbstract
Namespace Prefix: | ggb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ggb_HistoricalActuarialRemeasurementsAbstract
Namespace Prefix: | ggb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_57_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DefinedBenefitObligationAtPresentValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_57_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_SurplusDeficitInPlan
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_DefinedBenefitPlansAxis=ifrs-full_PostemploymentMedicalDefinedBenefitPlansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_ReserveOfRemeasurementsOfDefinedBenefitPlansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |