GERDAU S.A. | CIK:0001073404 | 3

  • Filed: 4/3/2018
  • Entity registrant name: GERDAU S.A. (CIK: 0001073404)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1073404/000110465918022121/0001104659-18-022121-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1073404/000110465918022121/ggb-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001073404
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  • ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

     

    2.21 — Long-term incentive plans

     

    The Company settles the stock options plans by delivering its own shares, which are held in treasury until the exercise of the options by the employees. Additionally, the Company has also granted the following long-term incentive plans: Stock Options, Restricted Shares, Share Appreciation Rights and Performance Shares, as presented in note 25.