XML 133 R108.htm IDEA: XBRL DOCUMENT v3.24.1

FINANCIAL INSTRUMENTS - Fair value of financial instruments - Liailities (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
FINANCIAL INSTRUMENTS
Financial liabilities	R$ 18,892,509	R$ 21,020,146
Trade accounts payable - Domestic market
FINANCIAL INSTRUMENTS
Financial liabilities	4,120,701	4,241,819
Financial liabilities, at fair value	4,120,701	4,241,819
Trade accounts payable - Debtor risk
FINANCIAL INSTRUMENTS
Financial liabilities	584,320	653,085
Financial liabilities, at fair value	584,320	653,085
Trade accounts payable - Imports
FINANCIAL INSTRUMENTS
Financial liabilities	1,196,162	1,724,019
Financial liabilities, at fair value	1,196,162	1,724,019
Loans and Financing
FINANCIAL INSTRUMENTS
Financial liabilities	10,079,675	11,179,617
Financial liabilities, at fair value	10,161,103	11,267,779
Debentures
FINANCIAL INSTRUMENTS
Financial liabilities	813,633	1,427,773
Financial liabilities, at fair value	812,413	1,421,187
Related parties
FINANCIAL INSTRUMENTS
Financial liabilities	24,992	24,890
Financial liabilities, at fair value	24,992	24,890
Fair value of derivatives
FINANCIAL INSTRUMENTS
Financial liabilities	20,648	19,056
Financial liabilities, at fair value	20,648	19,056
Other current liabilities
FINANCIAL INSTRUMENTS
Financial liabilities	1,192,461	1,216,206
Financial liabilities, at fair value	1,192,461	1,216,206
Other non-current liabilities
FINANCIAL INSTRUMENTS
Financial liabilities	859,917	533,681
Financial liabilities, at fair value	R$ 859,917	R$ 533,681

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 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 2023-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard
-URIDate 2023-03-23

+ 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 2023-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard
-URIDate 2023-03-23

+ 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_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: