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CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

12 Months Ended

Dec. 31, 2017

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

NOTE 12 — CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

Employee benefits are detailed as follows:

Description		12.31.2017		12.31.2016
		ThCh$		ThCh$
Accrued vacations		20,769,275		19,828,622
Employee remuneration payable		15,186,368		15,824,809
Indemnities for years of service		8,286,355		8,157,745
Total		44,241,998		43,811,176

		ThCh$		ThCh$
Current		35,955,643		35,653,431
Non-current		8,286,355		8,157,745
Total		44,241,998		43,811,176

12.1 Indemnities for years of service

The movements of post-employment benefits that are determined as stated in Note 2 are detailed as follows:

Movements		12.31.2017		12.31.2016
		ThCh$		ThCh$
Opening balance		8,157,745		8,230,030
Service costs		1,727,905		2,059,799
Interest costs		300,755		182,328
Net actuarial losses		(530,059	)	536,105
Benefits paid		(1,369,991	)	(2,850,517	)
Total		8,286,355		8,157,745

12.1.1 Assumptions

The actuarial assumptions used are detailed as follows:

Assumptions		12.31.2017		12.31.2016
Discount rate		2.7%		2.7%
Expected salary increase rate		2.0%		2.0%
Turnover rate		5.4%		5.4%
Mortality rate (1)		RV-2009		RV-2009
Retirement age of women		60 years		60 years
Retirement age of men		65 years		65 years

(1) Mortality assumption tables prescribed for use by the Chilean Financial Market Commission (CMF).

12.2 Personnel expenses

Personnel expenses included in the consolidated statement of income are as follows:

Description		12.31.2017		12.31.2016		12.30.2015
		ThCh$		ThCh$		ThCh$
Wages and salaries		215,715,214		218,944,639		230,854,998
Employee benefits		50,127,117		50,174,153		48,977,105
Severance and post-employment benefits		7,410,936		8,252,502		6,217,204
Other personnel expenses		14,205,259		10,921,843		10,561,935
Total		287,458,526		288,293,137		296,611,242

12.3 Number of Employees (unaudited)

Description		12.31.2017		12.31.2016		12.31.2015
Number of employees		15,924		16,296		16,525
Number of average employees		15,784		16,009		15,504

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The entire disclosure for employee benefits.

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