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TRADE AND OTHER ACCOUNTS RECEIVABLE CURRENT, AND NON- CURRENT ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2022

Trade and other receivables [Abstract]

Schedule of trade and other accounts receivable

		As of December 31, 2022				As of December 31, 2021
		ThUS$				ThUS$
Trade accounts receivable			952,625				765,050
Other accounts receivable			135,459				209,925
Total trade and other accounts receivable			1,088,084				974,975
Less: Expected credit loss			(67,232	)			(81,004	)
Total net trade and accounts receivable			1,020,852				893,971
Less: non-current portion – accounts receivable			(12,743	)			(12,201	)
Trade and other accounts receivable, current			1,008,109				881,770

Schedule of expected credit losses

		As of December 31, 2022												As December 31, 2021
Portfolio maturity		Expected loss rate (1)				Gross book value (2)				Impairment loss Provision				Expected loss rate (1)				Gross book value (2)				Impairment loss Provision
		%				ThUS$				ThUS$				%				ThUS$				ThUS$
Up to date			1	%			745,334				(8,749	)			2	%			570,307				(8,806	)
From 1 to 90 days			3	%			142,780				(3,758	)			10	%			116,613				(11,840	)
From 91 to 180 days			15	%			8,622				(1,297	)			31	%			11,376				(3,567	)
From 181 to 360 days			79	%			8,269				(6,565	)			72	%			3,864				(2,766	)
more of 360 days			98	%			47,620				(46,863	)			86	%			62,890				(54,025	)
Total							952,625				(67,232	)							765,050				(81,004	)

(1)

Corresponds to the consolidated expected rate of accounts receivable.

(2)

The gross book value represents the maximum credit risk value of trade accounts receivables.

Schedule of trade and other accounts receivable and non-current accounts receivable

Currency		As of December 31, 2022				As of December 31, 2021
		ThUS$				ThUS$
Argentine Peso			25,559				7,282
Brazilian Real			389,451				352,027
Chilean Peso			36,626				53,488
Colombian Peso			6,779				5,657
Euro			12,506				24,548
US Dollar			510,916				429,091
Korean Won			6,337				844
Mexican Peso			1,536				2,428
Australian Dollar			9,808				62
Pound Sterling			9,149				13,105
Uruguayan Peso (New)			45				860
Swiss Franc			2,621				361
Japanese Yen			2,802				106
Swedish crown			223				490
Other Currencies			6,494				3,622
Total			1,020,852				893,971

Schedule of provision for impairment losses of trade debtors and other accounts receivable

		Opening balance				Write-offs				(Increase) Decrease				Closing balance
Periods		ThUS$				ThUS$				ThUS$				ThUS$
From January 1 to December 31, 2020			(100,402	)			30,754				(52,545	)			(122,193	)
From January 1 to December 31, 2021			(122,193	)			26,435				14,754				(81,004	)
From January 1 to December 31, 2022			(81,004	)			5,966				7,806				(67,232	)

Schedule of accounts receivable categories

		As of December 31, 2022												As of December 31, 2021
		Gross exposure according to balance				Gross impaired exposure				Exposure net of risk concentrations				Gross exposure according to balance				Gross Impaired exposure				Exposure net of risk concentrations
		ThUS$				ThUS$				ThUS$				ThUS$				ThUS$				ThUS$
Trade accounts receivable			952,625				(67,232	)			885,393				765,050				(81,004	)			684,046
Other accounts receivable			135,459				-				135,459				209,925				-				209,925