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OTHER CURRENT AND NON-CURRENT FINANCIAL LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2019

OTHER CURRENT AND NON-CURRENT FINANCIAL LIABILITIES

Schedule of financial liabilities

		Balance
		Current				Non-current
		12.31.2019		12.31.2018		12.31.2019		12.31.2018
		ThCh$		ThCh$		ThCh$		ThCh$
Bank loans (17.1.1 – 2)		1,438,161		21,542,736		909,486		2,439,253
Bonds payable, net1  (17.2)		21,604,601		20,664,481		718,962,871		700,327,057
Deposits in guarantee		11,163,005		12,242,464		—		—
Derivative contract liabilities (see note 22)		374,576		130,829		—		—
Leasing agreements (17.4.1 – 2)		6,013,535		1,534,467		23,454,700		13,797,468
Total		40,593,878		56,114,977		743,327,057		716,563,778

Schedule of the fair value of financial assets and liabilities

		Book Value		Fair Value		Book Value		Fair Value
Current		12.31.2019		12.31.2019		12.31.2018		12.31.2018
		THCH$		THCH$		THCH$		THCH$
Cash and cash equivalent (2)		157,567,986		157,567,986		137,538,613		137,538,613
Other financial assets (1)		317,205		317,205		669,527		669,527
Trade debtors and other accounts receivable (2)		191,077,588		191,077,588		174,113,323		174,113,323
Accounts receivable related companies (2)		10,619,740		10,619,740		9,450,263		9,450,263
Bank loans (2)		1,438,161		1,434,255		21,542,736		21,542,736
Bonds payable (2)		21,604,601		24,188,060		20,664,481		20,664,481
Bottle guaranty deposits (2)		11,163,005		11,163,005		12,242,464		12,242,464
Derivative contracts liabilities (see note 20) (1)		374,576		374,576		130,829		130,829
Leasing agreements (2)		6,013,535		6,013,535		1,534,467		1,534,467
Accounts payable (2)		243,700,553		243,700,553		238,109,847		238,109,847
Accounts payable related companies (2)		53,637,601		53,637,601		45,827,859		45,827,859

Non-current		12.31.2019		12.31.2019		12.31.2018		12.31.2018
		THCH$		THCH$		THCH$		THCH$
Other financial assets (1)		98,918,457		98,918,457		97,362,295		97,362,295
Accounts receivable, non-current (2)		523,769		523,769		1,270,697		1,270,697
Accounts receivable related companies (2)		283,118		283,118		74,340		74,340
Bank loans (2)		909,486		867,025		2,439,253		2,307,396
Bonds payable (2)		718,962,871		803,017,145		700,327,057		755,694,265
Leasing agreements (2)		23,454,700		23,454,700		13,797,468		13,797,468
Accounts payable, non-current (2)		619,587		619,587		735,665		735,665

(1) Fair values are based on discounted cash flows using market discount rates at the close of the six-month and one-year period and are classified as Level 2 of the fair value measurement hierarchies.

(2) Financial instruments such as: Cash and Cash Equivalents, Trade and Other Accounts Receivable, Accounts Receivable, Bottle Guarantee Deposits and Trade Accounts Payable, and Other Accounts Payable present a fair value that approximates their carrying value, considering the nature and term of the obligation. The business model is to maintain the financial instrument in order to collect/pay contractual cash flows, in accordance with the terms of the contract, where cash flows are received/cancelled on specific dates that exclusively constitute payments of principal plus interest on that principal. These instruments are revalued at amortized cost.

Schedule of bank obligations, current

																				Maturity				Total
Indebted entity						Creditor entity								Type of		Effective		Nominal		Up to		90 days to		at		at
Tax ID		Name		Country		Tax ID		Name		Country		Currency		Amortization		Rate		Rate		90 days		1 year		12.31.2019		12.31.2018
																				THCH$		THCH$		THCH$		THCH$
96.705.990-0		Envases Central S.A.		Chile		97.006.000-6		Banco BCI		Chile		UF		Semiannually		2.13	%	2.13	%	374,419		374,419		748,838		726,943
Foreign		Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco de la Nación Argentina		Argentina		ARS		Monthly		20.00	%	20.00	%	—		—		—		1,071
Foreign		Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Galicia y Buenos Aires S.A.		Argentina		ARS		Upon maturity		82.00	%	82.00	%	8,453		—		8,453		—
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Itaú		Brazil		BRL		Monthly		6.63	%	6.63	%	635,727		—		635,727		171,415
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Santander		Brazil		BRL		Monthly		7.15	%	7.15	%	—		—		—		277,517
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Itaú		Brazil		BRL		Quarterly		4.50	%	4.50	%	11,678		33,465		45,143		2,455,578
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Santander		Brazil		BRL		Quarterly		6.24	%	6.24	%	—		—		—		17,910,212
Total																								1,438,161		21,542,736

Schedule of bank obligations, non-current

Maturity

Indebted Entity

Creditor  Entity

Type

Effective

Nominal

1 year up to

More than 2 years

More than 3 years

More than 4 years

More than 5

at

Tax ID

Name

Country

Tax ID

Name

Country

Currency

Amortization

Rate

Rate

2 years

Up to 3 years

Up to 4 years

Up to 5 years

Years

12.31.2019

ThCh$

ThCh$

ThCh$

ThCh$

ThCh$

ThCh$

96.705.990-0

Envases Central S.A.

Chile

97.006.000-6

Banco BCI

Chile

UF

Semiannually

2.13

%

2.13

%

736,033

—

—

—

—

736,033

Foreign

Rio de Janeiro Refrescos Ltda.

Brazil

Foreign

Banco Itaú

Brazil

BRL

Monthly

6.63

%

6.63

%

44,621

44,621

44,621

39,590

—

173,453

Total

909,486

17.1.2     Bank obligations, non-current previous

																				Maturity
Indebted Entity						Creditor Entity								Type of		Effective		Nominal		1 year to		More than 2		More than		More than 4		More than 5		At
Tax ID		Name		Country		Tax ID		Name		Country		Currency		Amortization		Rate		Rate		2 years		Up to 3 years		Up to 4 years		Up to 5 years		years		12.31.2018
																				THCH$		THCH$		THCH$		THCH$		THCH$		THCH$
96.705.990-0		Envases Central S.A.		Chile		97.006.000-6		Banco BCI		Chile		UF		Semiannually		2.1	%	2.1	%	1,434,786		—		—		—		—		1,434,786
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Itaú		Brazil		BRL		Monthly		6.6	%	6.6	%	72,439		43,033		43,033		81,225		—		239,730
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Santander		Brazil		BRL		Monthly		7.2	%	7.2	%	151,873		—		—		—		—		151,873
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Santander		Brazil		BRL		Quarterly		6.2	%	6.2	%	—		—		—		—		—		—
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Itaú		Brazil		BRL		Quarterly		4.5	%	4.5	%	612,864		—		—		—		—		612,864
Total																														2,439,253

Schedule of bonds payable

		Current				Non-current				Total
Composition of bonds payable		12.31.2019		12.31.2018		12.31.2019		12.31.2018		12.31.2019		12.31.2018
		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$
Bonds (face value) 2		22,189,595,		21,038,064		721,950,553		704,048,747		744,140,148		725,086,811

Schedule of current and noncurrent balances

				Current
				Nominal		Adjustment		Interest		Final		Interest		Current				Non-current
Bonds		Series		amount		Unit		Rate		Maturity		payment		12.31.2019		12.31.2018		12.31.2019		12.31.2018
														ThCh$		ThCh$		ThCh$		ThCh$
CMF Registration N°254 06.13.2001		B		1,891,186		UF		6.5	%	06-01-2026		Semi-annually		7,160,809		6,598,389		46,659,296		52,132,023
CMF Registration N°641 08.23.2010		C		1,500,000		UF		4.0	%	08-15-2031		Semi-annually		630,731		614,152		42,464,910		41,348,685
CMF Registration N°759 08.20.2013		C		250,000		UF		3.5	%	08-16-2020		Semi-annually		7,168,907		7,069,487		—		6,891,448
CMF Registration N°760 08.20.2013		D		4,000,000		UF		3.8	%	08-16-2034		Semi-annually		1,587,051		1,545,334		113,239,760		110,263,160
CMF Registration N°760 04.02.2014		E		3,000,000		UF		3.75	%	03-01-2035		Semi-annually		1,048,938		1,027,009		84,929,828		82,697,378
CMF Registration N°912 10.10.2018		F		5,700,000		UF		2.83	%	09-25-2039		Semi-annually		1,195,700		1,013,805		161,366,658		157,125,003
Bonds USA		—		365,000,000		USD		5.0	%	10-01-2023		Semi-annually		3,397,459		3,169,888		273,290,101		253,591,050
Total														22,189,595		21,038,064		721,950,553		704,048,747

Schedule of non-current maturities

				Year of maturity								Total non-
				more than 1		more than 2		more than 3				current
		Series		to 2		to 3		to 4		More than 5		12.31.2019
				ThCh$		ThCh$		ThCh$		ThCh$		ThCh$
CMF Registration N°254 06.13.2001		B		7,327,269		7,803,536		8,310,767		23,217,724		46,659,296
CMF Registration N°641 08.23.2010		C		3,860,446		3,860,446		3,860,447		30,883,571		42,464,910
CMF Registration N°760 08.20.2013		D		—		—		—		113,239,760		113,239,760
CMF Registration N°760 04.02.2014		E		—		—		—		84,929,828		84,929,828
CMF Registration N°912 10.10.2018		F		—		—		—		161,366,658		161,366,658
Bonds USA		—		—		—		273,290,101		—		273,290,101
Total				11,187,715		11,663,982		285,461,315		413,637,541		721,950,553

Schedule of current liabilities for leasing agreements

																		Maturity				Total
Indebted Entity				Creditor Entity								Type of		Effective		Nominal		Up to		90 days up to		At		At
Name		Country		Tax ID		Name		Country		Currency		Amortization		Rate		Rate		90 days		1 year		12.31.2019		12.31.2018
																		THCH$		THCH$		THCH$		THCH$
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Santander		Brazil		BRL		Monthly		9.65	%	9.47	%	—		—		—		11,996
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Citibank		Brazil		BRL		Monthly		8.54	%	8.52	%	—		—		—		75,260
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Cogeração - Light ESCO		Brazil		BRL		Monthly		13.00	%	12.28	%	200,472		639,030		839,502		109,573
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Tetra Pack		Brazil		BRL		Monthly		7.65	%	7.39	%	87,735		273,119		360,854		716,978
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Imóveis		Brazil		BRL		Monthly		8.20	%	8.20	%	90,234		210,104		300,338		339,665
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Leão		Brazil		BRL		Monthly		6.56	%	6.56	%	127,226		370,160		497,386		280,995
Embotelladora del Atlántico S.A.		Argentina		Foreign		Tetra Pak SRL		Argentina		USD		Monthly		12.00	%	12.00	%	33,204		99,611		132,815		—
Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Comafi		Argentina		USD		Monthly		12.00	%	12.00	%	22,184		66,555		88,739		—
Embotelladora del Atlántico S.A.		Argentina		Foreign		Real Estate		Argentina		ARS		Monthly		50.00	%	50.00	%	66,607		122,713		189,320		—
Vital Aguas S.A		Chile		76.389.720-6		Coca Cola del Valle New Ventures S.A		Chile		CLP		Lineal		6.20	%	6.20	%	292,471		877,413		1,169,884		—
Envases Central S.A		Chile		96.705.990-0		Coca Cola del Valle New Ventures S.A		Chile		CLP		Lineal		6.20	%	6.20	%	549,750		1,649,248		2,198,998		—
Paraguay Refrescos SA		Paraguay		80.003.400-7		Tetra Pack Ltda. Suc. Py		Paraguay		PGY		Monthly		0.00	%	0.00	%	58,925		176,774		235,699		—
Total																						6,013,535		1,534,467

Schedule of noncurrent liabilities for leasing agreements

																		Maturity
Indebted Entity				Creditor Entity								Type of		Effective		Nominal		1 year up to		2 years up to		3 years up to		4 years up to		More than		At
Name		Country		Rut		Name		Country		Currency		Amortization		Rate		Rate		2 years		3 years		4 years		5 years		5 years		12.31.2019
																		M$		M$		M$		M$		M$		M$
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Cogeração - Light ESCO		Brazil		BRL		Monthly		13.00	%	12.28	%	948,466		1,071,766		1,211,096		1,368,538		8,101,730		12,701,596
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Tetra Pack		Brazil		BRL		Monthly		7.65	%	7.39	%	271,264		111,005		—		—		—		382,269
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Real estate		Brazil		BRL		Monthly		8.20	%	8.20	%	97,784		9,144		—		—		—		106,928
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Leão Alimentos e Bebidas Ltda.		Brazil		BRL		Monthly		6.56	%	6.56	%	365,671		355,172		339,020		331,185		375,688		1,766,736
Embotelladora del Atlántico S.A.		Argentina		O-E		Tetra Pak SRL		Argentina		USD		Monthly		12.00	%	12.00	%	—		398,442		—		343,104		—		741,546
Embotelladora del Atlántico S.A.		Argentina		O-E		Banco Comafi		Argentina		USD		Monthly		12.00	%	12.00	%	—		110,924		—		—		—		110,924
Embotelladora del Atlántico S.A.		Argentina		O-E		Real estate		Argentina		ARS		Monthly		50.00	%	50.00	%	—		55,222		—		—		—		55,222
Vital Aguas S.A		Chile		76.572.588-7		Coca Cola del Valle New Ventures S.A		Chile		CLP		Monthly		6.2	%	0.27	%	2,242,278		—		—		—		—		2,242,278
Envases Central S.A		Chile		76.572.588-7		Coca Cola del Valle New Ventures S.A		Chile		CLP		Monthly		6.7	%	0.27	%	4,947,745		—		—		—		—		4,947,745
Paraguay Refrescos SA		Paraguay		80.003.400-7		Tetra Pack Ltda. Suc. Py		Paraguay		PGY		Monthly		0.00	%	0.00	%	399,456										399,456
Total																												23,454,700

17.4.3 Non-current liabilities for leasing agreements (previous year)

Maturity

Indebted Entity

Creditor Entity

Type of

Effective

Nominal

1 year up to

2 years up to

3 years up to

4 years up to

More than

At

Name

Country

Rut

Name

Country

Currency

Amortization

Rate

Rate

2 years

3 years

4 years

5 years

5 years

12.31.2018

M$

M$

M$

M$

M$

M$

Rio de Janeiro Refrescos Ltda.

Brazil

Foreign

Cogeração - Light ESCO

Brazil

BRL

Monthly

13.00

%

12.28

%

810,185

915,509

1,034,525

1,169,014

9,466,995

13,396,228

Rio de Janeiro Refrescos Ltda.

Brazil

Foreign

Tetra Pack

Brazil

BRL

Monthly

7.65

%

7.39

%

401,240

—

—

—

—

401,240

13,797,468

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