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EMPLOYEE BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2022
EMPLOYEE BENEFITS [Abstract] |
Schedule of defined benefit plans |
|  | As of |  |  | As of |
|  | December, 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
|  | ThUS$ |  |  | ThUS$ |
Retirements payments |  |  | 45,076 |  |  |  | 35,075 |
Resignation payments |  |  | 6,365 |  |  |  | 5,817 |
Other obligations |  |  | 42,047 |  |  |  | 15,341 |
Total liability for employee benefits |  |  | 93,488 |  |  |  | 56,233 |
Schedule of movement in retirements and resignation payments and other obligations |
|  |  |  |  |  | Increase (decrease) |  |  |  |  |  | Actuarial |  |  |  |  |  |  |
|  |  | Opening |  |  | current service |  |  | Benefits |  |  | (gains) |  |  | Currency |  |  | Closing |
|  |  | balance |  |  | provision |  |  | paid |  |  | losses |  |  | translation |  |  | balance |
|  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
From January 1 to December 31, 2020 |  |  |  | 93,570 |  |  |  | (18,759 | ) |  |  | (8,634 | ) |  |  | 3,968 |  |  |  | 3,971 |  |  |  | 74,116 |
From January 1 to December 31, 2021 |  |  |  | 74,116 |  |  |  | (11,391 | ) |  |  | (5,136 | ) |  |  | 10,018 |  |  |  | (11,374 | ) |  |  | 56,233 |
From January 1 to December 31, 2022 |  |  |  | 56,233 |  |  |  | 53,254 |  |  |  | (4,375 | ) |  |  | (9,935 | ) |  |  | (1,689 | ) |  |  | 93,488 |
Schedule of principal assumptions |
|  | For the period ended |
|  | December 31, |
Assumptions |  | 2022 |  |  | 2021 |
Discount rate |  |  | 5.37 | % |  |  | 5.81 | %
Expected rate of salary increase |  |  | 5.23 | % |  |  | 3.00 | %
Rate of turnover |  |  | 5.14 | % |  |  | 5.14 | %
Mortality rate |  |  | RV-2014 |  |  |  | RV-2014 |
Inflation rate |  |  | 3.61 | % |  |  | 3.44 | %
Retirement age of women |  |  | 60 |  |  |  | 60 |
Retirement age of men |  |  | 65 |  |  |  | 65 |
Schedule of sensitivity analysis for the variables |
|  | Effect on the liability |
|  | As of |  |  | As of |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
|  | ThUS$ |  |  | ThUS$ |
Discount rate |  |  |  |  |  |
Change in the accrued liability an closing for increase in 100 p.b. |  |  | (3,308 | ) |  |  | (2,642 | )
Change in the accrued liability an closing for decrease of 100 p.b. |  |  | 3,724 |  |  |  | 2,959 |
Rate of wage growth |  |  |  |  |  |  |  |
Change in the accrued liability an closing for increase in 100 p.b. |  |  | 3,520 |  |  |  | 2,849 |
Change in the accrued liability an closing for decrease of 100 p.b. |  |  | (3,216 | ) |  |  | (2,613 | )
Schedule of liability for short-term |
|  | As of |  |  | As of |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
|  | ThUS$ |  |  | ThUS$ |
Profit-sharing and bonuses (*) |  |  | 74,802 |  |  |  | 58,153 |
(*) | Accounts payables to employees (Note 19 letter b)
Schedule of employment expenses |
|  | For the period ended |
|  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | ThUS$ |  |  | ThUS$ |  |  | ThUS$ |
Salaries and wages |  |  | (1,024,304 | ) |  |  | (825,792 | ) |  |  | (850,557 | )
Short-term employee benefits |  |  | (121,882 | ) |  |  | (122,650 | ) |  |  | (41,259 | )
Other personnel expenses |  |  | (120,150 | ) |  |  | (93,457 | ) |  |  | (70,244 | )
Total |  |  | (1,266,336 | ) |  |  | (1,041,899 | ) |  |  | (962,060 | )

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- Definition The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 137 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_137&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_140_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_145&doctype=Standard -URIDate 2022-03-24 + Details
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