XML 205 R54.htm IDEA: XBRL DOCUMENT v3.21.1

OTHER CURRENT AND NON-CURRENT FINANCIAL LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2020

OTHER CURRENT AND NON-CURRENT FINANCIAL LIABILITIES

Schedule of financial liabilities

		Balance
		Current				Non-current
		12.31.2020		12.31.2019		12.31.2020		12.31.2019
		ThCh$		ThCh$		ThCh$		ThCh$
Bank loans (17.1.1 – 2)		799,072		1,438,161		4,000,000		909,486
Bonds payable, net1  (17.2)		18,705,015		21,604,601		918,921,342		718,962,871
Deposits in guarantee		12,126,831		11,163,005		—		—
Derivative contract liabilities (see note 22)		1,217,322		374,576		51,568,854		—
Leasing agreements (17.4.1 – 2)		5,718,484		6,013,535		15,339,373		23,454,700
Total		38,566,724		40,593,878		989,829,569		743,327,057

1  Amounts net of issuances expenses and discounts related to issuance.

Schedule of the fair value of financial assets and liabilities

		Book Value		Fair Value		Book Value		Fair Value
Current		12.31.2020		12.31.2020		12.31.2019		12.31.2019
		ThCh$		ThCh$		ThCh$		ThCh$
Cash and cash equivalent (2)		309,530,699		309,530,699		157,567,986		157,567,986
Other financial assets (1)		—		—		317,205		317,205
Trade debtors and other accounts receivable (2)		194,664,683		194,664,683		191,077,588		191,077,588
Accounts receivable related companies (2)		11,875,408		11,875,408		10,835,768		10,835,768
Bank loans (2)		799,072		896,307		1,438,161		1,434,255
Bonds payable (2)		18,705,015		22,471,852		21,604,601		24,188,060
Bottle guaranty deposits (2)		12,126,831		12,126,831		11,163,005		11,163,005
Derivative contracts liabilities (see note 22) (1)		1,217,322		1,217,322		374,576		374,576
Leasing agreements (2)		5,718,484		5,718,484		6,013,535		6,013,535
Accounts payable (2)		230,438,133		230,438,133		243,700,553		243,700,553
Accounts payable related companies (2)		39,541,968		39,541,968		53,637,601		53,637,601

Non-current		12.31.2020		12.31.2020		12.31.2019		12.31.2019
		ThCh$		ThCh$		ThCh$		ThCh$
Other financial assets (1)		150,983,295		150,983,295		98,918,457		98,918,457
Accounts receivable, non-current (2)		73,862		73,862		523,769		523,769
Accounts receivable related companies (2)		138,346		138,346		283,118		283,118
Bank loans (2)		4,000,000		4,056,753		909,486		867,025
Bonds payable (2)		918,921,342		1,088,617,557		718,962,871		803,017,145
Derivative contracts liabilities (see note 22) (1)		51,568,854		51,568,854		—		—
Leasing agreements (2)		15,339,373		15,339,373		23,454,700		23,454,700
Accounts payable, non-current (2)		295,279		295,279		619,587		619,587

(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
Taxpayer ID		Name		Country		Taxpayer ID		Name		Country		Currency		Amortization		Rate		Rate		90 days		1 year		12.31.2020		12.31.2019
																				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	%	—		760,667		760,667		748,838
96.705.990-0		Envases Central S.A.		Chile		97.006.000-6		Banco BCI		Chile		UF		Semiannually		2.00	%	2.00	%	33,111		—		33,111		—
Foreign		Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Galicia y Buenos Aires S.A.		Argentina		AR		Upon maturity		82.00	%	82.00	%	—		—		—		8,453
Foreign		Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Galicia y Buenos Aires S.A.		Argentina		AR		Monthly		26.60	%	26.60	%	5,294		—		5,294
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Itaú		Brazil		BRL		Monthly		6.63	%	6.63	%	—		—		—		635,727
Foreign		Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Banco Itaú		Brazil		BRL		Quarterly		4.50	%	4.50	%	—		—		—		45,143
Total																								799,072		1,438,161

Schedule of bank obligations, non-current

Maturity

Indebted entity

Creditor  Entity

Type of

Nominal

Effective

1 year up to

More than 2 years

More than 3 years

More than 4 years

More than 5

at

Taxpayer ID

Name

Country

Taxpayer ID

Name

Country

Currency

Amortization

Rate

Rate

2 years

Up to 3 years

Up to 4 years

Up to 5 years

Years

12.31.2020

ThCh$

ThCh$

ThCh$

ThCh$

ThCh$

ThCh$

96.705.990-0

Envases Central S.A.

Chile

97.006.000-6

Banco BCI

Chile

CLP

Semiannually

2.00

%

2.00

%

—

—

4,000,000

—

—

4,000,000

Total

4,000,000

17.1.2     Bank obligations, non-current previous year

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

Schedule of bonds payable

		Current				Non-current				Total
Composition of bonds payable		12.31.2020		12.31.2019		12.31.2020		12.31.2019		12.31.2020		12.31.2019
		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$
Bonds (face value) 1		19,347,033		22,189,595		925,968,913		721,950,553		945,315,946		744,140,148

1  Gross amounts, do not consider issuance expenses and discounts related to issuance.

Schedule of current and noncurrent balances

				Current
				nominal		Adjustment		Interest		Final		Interest		Current				Non-current
Bonds		Series		amount		unit		rate		maturity		payment		12.31.2020		12.31.2019		12.31.2020		12.31.2019
														ThCh$		ThCh$		ThCh$		ThCh$
CMF Registration N°254 06.13.2001		B		1,648,160		UF		6.5	%	12-01-2026		Semiannually		7,776,693		7,160,809		40,388,468		46,659,296
CMF Registration N°641 08.23.2010		C		1,500,000		UF		4.0	%	08-15-2031		Semiannually		647,672		630,731		43,605,495		42,464,910
CMF Registration N°759 08.20.2013		C		—		UF		3.5	%	08-16-2020		Semiannually		—		7,168,907		—		—
CMF Registration N°760 08.20.2013		D		4,000,000		UF		3.8	%	08-16-2034		Semiannually		1,629,677		1,587,051		116,281,320		113,239,760
CMF Registration N°760 04.02.2014		E		3,000,000		UF		3.75	%	03-01-2035		Semiannually		1,083,063		1,048,938		87,210,999		84,929,828
CMF Registration N°912 10.10.2018		F		5,700,000		UF		2.83	%	09-25-2039		Semiannually		1,234,601		1,195,700		165,700,881		161,366,658
Bonds USA 2023 10.01.2013		—		365,000,000		US$		5.0	%	10-01-2023		Semiannually		3,243,709		3,397,459		259,496,750		273,290,101
Bonds USA 2050 01.21.2020		—		300,000,000		US$		3.95	%	01-21-2050		Semiannually		3,731,618		—		213,285,000		—
Total														19,347,033		22,189,595		925,968,913		721,950,553

Schedule of non-current maturities

				Year of maturity								Total non-
				More than 1 up		More than 2 up		More than 3 up				current
		Series		to 2		to 3		to 4		More than 5		12.31.2020
				ThCh$		ThCh$		ThCh$		ThCh$		ThCh$
CMF Registration N°254 06.13.2001		B		8,013,138		8,533,990		9,088,700		14,752,640		40,388,468
CMF Registration N°641 08.23.2010		C		3,964,136		3,964,136		3,964,136		31,713,087		43,605,495
CMF Registration N°760 08.20.2013		D		—		—		—		116,281,320		116,281,320
CMF Registration N°760 04.02.2014		E		—		—		—		87,210,999		87,210,999
CMF Registration N°912 10.10.2018		F		—		—		—		165,700,881		165,700,881
USA Bonds		—		—		259,496,750		—		—		259,496,750
USA 2 Bonds		—		—		—		—		213,285,000		213,285,000
Total				11,977,274		271,994,876		13,052,836		628,943,927		925,968,913

Schedule of current liabilities for leasing agreements

																		Maturity				Total
Debtor Entity				Creditor Entity								Type of		Effective		Nominal		Up to		90 days to		At		At
Name		Country		Taxpayer ID		Name		Country		Currency		Amortization		Rate		Rate		90 days		1 year		12.31.2020		12.31.2019
																		ThCh$		ThCh$		ThCh$		ThCh$
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Cogeração - Light ESCO		Brasil		BRL		Monthly		13.00	%	12.28	%	166,711		531,815		698,526		839,502
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Tetra Pack		Brasil		BRL		Monthly		7.65	%	7.39	%	61,617		147,121		208,738		360,854
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Real estate		Brasil		BRL		Monthly		8.20	%	8.20	%	66,160		117,534		183,694		300,338
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Leão		Brasil		BRL		Monthly		6.56	%	6.56	%	68,366		200,944		269,310		497,386
Embotelladora del Atlántico S.A.		Argentina		Foreign		Tetra Pak SRL		Argentina		USD		Monthly		12.00	%	12.00	%	20,867		62,602		83,469		132,815
Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Comafi		Argentina		USD		Monthly		12.00	%	12.00	%	31,232		93,695		124,927		88,739
Embotelladora del Atlántico S.A.		Argentina		Foreign		Real estate		Argentina		ARS		Monthly		50.00	%	50.00	%	65,656		148,249		213,905		189,320
Embotelladora del Atlántico S.A.		Argentina		Foreign		Systems		Argentina		USD		Monthly		1.00	%	1.00	%	20,556		61,671		82,227		1,169,884
Vital Aguas S.A.		Chile		76.389.720-6		Coca Cola del Valle New Ventures S.A.		Chile		CLP		Linear		7.50	%	7.50	%	289,312		882,152		1,171,464		2,198,998
Envases Central S.A.		Chile		96.705.990-0		Coca Cola del Valle New Ventures S.A.		Chile		CLP		Linear		8.40	%	8.40	%	565,631		1,724,833		2,290,464		235,699
Paraguay Refrescos S.A.		Paraguay		80.003.400-7		Tetra Pack Ltda. Suc. Py		Paraguay		PGY		Monthly		1.00	%	1.00	%	55,952		159,680		215,632		—
Transportes Polar S.A.		Chile		96.928.520-7		Cons. Inmob. e Inversiones Limitada		Chile		UF		Monthly		2.89	%	2.89	%	22,944		69,834		92,778		—
Embotelladora Andina S.A.		Chile		91.144.000-8		Central de Restaurante Aramark Ltda.		Chile		CLP		Monthly		1.30	%	1.30	%	20,736		62,614		83,350		—
Total																						5,718,484		6,013,535

Schedule of noncurrent liabilities for leasing agreements

17.4.2     Non-current liabilities for leasing agreements, non-current

																		Maturity
Debtor Entity				Creditor Entity								Amortization		Effective		Nominal		1 year to		2 years to		3 years to		4 years to		More than		At
Name		Country		Taxpayer ID		Name		Country		Currency		Type		Rate		Rate		2 years		3 years		4 years		5 years		5 years		12.31.2020
																		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Cogeração - Light ESCO		Brazil		BRL		Monthly		13.0	%	12.28	%	789,334		891,946		1,007,901		1,138,928		4,827,833		8,655,942
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Tetra Pack		Brazil		BRL		Monthly		7.65	%	7.39	%	95,856		—		—		—		—		95,856
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Real estate		Brazil		BRL		Monthly		8.20	%	8.20	%	72,906		32,980		23,547		—		—		129,433
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Leão Alimentos e Bebidas Ltda.		Brazil		BRL		Monthly		6.56	%	6.56	%	261,577		249,681		243,911		225,680		51,007		1,031,856
Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Comafi		Argentina		USD		Monthly		12.00	%	12.00	%	-		20,867		—		—		—		20,867
Embotelladora del Atlántico S.A.		Argentina		Foreign		Tetra Pak SRL		Argentina		USD		Monthly		12.00	%	12.00	%	-		249,854		—		249,854		72,874		572,582
Embotelladora del Atlántico S.A.		Argentina		Foreign		Real estate		Argentina		ARS		Monthly		50.00	%	50.00	%	-		128,930		—		—		—		128,930
Embotelladora del Atlántico S.A.		Argentina		Foreign		Real estate		Argentina		ARS		Monthly		50.00	%	50.00	%	-		95,931		—		—		—		95,931
Vital Aguas S.A.		Chile		76.572.588-7		Coca Cola del Valle New Ventures S.A.		Chile		CLP		Monthly		8.20	%	8.20	%	1,107,140		—		—		—		—		1,107,140
Envases Central S.A.		Chile		76.572.588-7		Coca Cola del Valle New Ventures S.A.		Chile		CLP		Monthly		9.00	%	9.00	%	2,967,864		—		—		—		—		2,967,864
Paraguay Refrescos S.A.		Paraguay		80.003.400-7		Tetra Pack Ltda. Suc. Py		Paraguay		PGY		Monthly		1.00	%	1.00	%	-		163,635		—		—		—		163,635
Transportes Polar S.A.		Chile		76.413.243-2		Cons. Inmob. e Inversiones Limitada		Chile		UF		Monthly		2.89	%	2.89	%	-		193,789		—		161,551		—		355,340
Embotelladora Andina S.A.		Chile		76.178.360-2		Central de Restaurante Aramark Ltda.		Chile		CLP		Monthly		1.30	%	1.30	%	-		13,997		—		—		—		13,997
																										Total		15,339,373

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

																		Maturity
Debtor Entity				Creditor Entity								Amortization		Effective		Nominal		1 year to		2 years to		3 years to		4 years to		More than		At
Name		Country		Taxpayer ID		Name		Country		Currency		Type		Rate		Rate		2 years		3 years		4 years		5 years		5 years		12.31.2019
																		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$		ThCh$
Rio de Janeiro Refrescos Ltda.		Brazil		Foreign		Cogeração - Light ESCO		Brazil		BRL		Monthly		13.0	%	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		Foreign		Tetra Pak SRL		Argentina		USD		Monthly		12.00	%	12.00	%	—		398,442		—		343,104		—		741,546
Embotelladora del Atlántico S.A.		Argentina		Foreign		Banco Comafi		Argentina		USD		Monthly		12.00	%	12.00	%	—		110,924		—		—		—		110,924
Embotelladora del Atlántico S.A.		Argentina		Foreign		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		8.20	%	8.20	%	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		9.0	%	9.0	%	4,947,745		—		—		—		—		4,947,745
Paraguay Refrescos S.A.		Paraguay		80.003.400-7		Tetra Pack Ltda. Suc. Py		Paraguay		PGY		Monthly		1.00	%	1.00	%	399,456		—		—		—		—		399,456
Total																												23,454,700

X

- Definition

The disclosure of the composition of bonds payable.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfBondsPayableCompositionTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the current and noncurrent bond balances.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfCurrentAndNoncurrentBondBalancesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of current bank obligations.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfCurrentBankObligationsTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of current liabilities for leasing agreements.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfCurrentLeasingLiabilitiesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of noncurrent liabilities for leasing agreements.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfNonCurrentLeasingLiabilitiesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of non current bank obligations.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfNoncurrentBankObligationsTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the noncurrent bond balances and maturities.

+ References

No definition available.

+ Details

Name:	akoa_DisclosureOfNoncurrentBondBalancesAndMaturitiesTableTextBlock
Namespace Prefix:	akoa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the fair value measurement of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2020-01-01
-Paragraph 93
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2020-en-r&anchor=para_93&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfFairValueMeasurementOfAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfFinancialLiabilitiesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of financial liabilities. [Refer: Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2020-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_7&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration