XML 179 R154.htm IDEA: XBRL DOCUMENT
v3.24.1

EQUITY - Dividends calculation (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
EQUITY |  |  |
Minimum annual mandatory dividend (as a percent) | 30.00% |  |
Appropriation of retained earnings |  |  |
Net income | R$ 7,501,565 | R$ 11,425,512 | R$ 15,494,111
Dividends and interest on equity based on income of the year | (2,486,695) | (5,810,902) | (5,068,684)
Retained Earnings |  |  |
Appropriation of retained earnings |  |  |
Net income | 7,501,565 | 11,425,512 | 15,494,111
Constitution of legal reserve | (318,142) | (545,251) | (756,334)
Constitution of the tax incentives reserve | (1,138,728) | (520,478) | (367,430)
Net income before dividends and interest on capital | 6,044,695 | 10,359,783 | 14,370,347
Dividends and interest on equity based on income of the year | (2,466,503) | (5,749,906) | (5,014,450)
Dividend - adjustment in excess of the minimum estatutory undistributed | (174,952) | (332,712) | (341,150)
Total dividends | (2,641,455) | (6,082,618) | (5,355,600)
Net income before constitution of investments and working capital reserve | 3,403,240 | 4,277,165 | 9,014,747
Constitution of investments and working capital reserve | R$ (3,403,240) | R$ (4,277,165) | R$ (9,014,747)

X
- Definition n/a + References No definition available. + Details
Name: | ggb_AppropriationOfRetainedEarningsAbstract
Namespace Prefix: | ggb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Decrease in equity through appropriation of retained earnings to reserves. + References No definition available. + Details
Name: | ggb_DecreaseInEquityThroughAppropriationOfRetainedEarningsToReserves
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of dividend - adjustment in excess of the minimum e statutory undistributed. + References No definition available. + Details
Name: | ggb_DividendAdjustmentInExcessOfMinimumStatutoryUndistributed
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest and dividends recognized as distributions to owners. + References No definition available. + Details
Name: | ggb_InterestAndDividendsPaid
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of mandatory minimum annual dividend payable by the company. + References No definition available. + Details
Name: | ggb_MandatoryMinimumAnnualDividendPercentage
Namespace Prefix: | ggb_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The profit (loss) before constitution of investments and working capital. + References No definition available. + Details
Name: | ggb_ProfitLossBeforeConstitutionOfInvestmentsAndWorkingCapital
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The Profit (Loss) before dividends and interest on capital. + References No definition available. + Details
Name: | ggb_ProfitLossBeforeDividendsAndInterestOnCapital
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax incentives reserve. + References No definition available. + Details
Name: | ggb_TaxIncentivesReserve
Namespace Prefix: | ggb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_DisclosureOfClassesOfShareCapitalLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81B -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81B_a_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProfitLossAttributableToOwnersOfParent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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