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TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2022

TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE

Schedule of composition of trade and other receivables

​

​	​	​	​	​	​	​	​	​
​	​	Current			​	Non-current
Trade debtors and other accounts receivable, Net		12.31.2022		12.31.2021		12.31.2022		12.31.2021
​		ThCh$		ThCh$		ThCh$		ThCh$
Trade debtors		238,146,331		205,466,469		56,781		42,726
Other debtors		39,798,245		55,281,501		483,139		83,738
Other accounts receivable		1,825,710		4,742,656		—		—
Total		279,770,286		265,490,626		539,920		126,464

​

​	​	​	​	​	​	​	​	​
	​	Current				Non-current
Trade debtors and other accounts receivable, Gross		12.31.2022		12.31.2021		12.31.2022		12.31.2021
​		ThCh$		ThCh$		ThCh$		ThCh$
Trade debtors		242,638,974		210,175,775		56,781		42,726
Other debtors		40,206,431		55,281,501		483,139		83,738
Other accounts receivable		1,921,211		4,744,721		—		—
Total		284,766,616		270,201,997		539,920		126,464

​

Schedule of stratification of the portfolio

​

​	​	​	​	​
​	​	12.31.2022		12.31.2021
​	​	ThCh$	​	ThCh$
Less than one month		229,587,868		195,325,587
Between one and three months		4,577,833		6,843,836
Between three and six months		2,418,252		1,808,425
Between six and eight months		5,392,862		2,235,866
Older than eight months	​	718,940	​	4,004,787
Total		242,695,755		210,218,501

​

Schedule of provision for expected credit losses

​

​	​	​	​	​	​	​	​
​	​	12.31.2022			​	​
​		​		Impairment		​
​	​	Credit amount	​	provision	​	Percentage
​	​	ThCh$	​	ThCh$	​	%
Less than one month		229,587,868		(701,701)		0.31	%
Between one and three months		4,577,833		(431,630)		9.43	%
Between three and six months		2,418,252		(786,856)		32.54	%
Between six and eight months		5,392,862		(2,402,146)		44.54	%
Older than eight months		718,940		(170,310)		23.69	%
Total		242,695,755		(4,492,643)			​

​

Schedule of movement in the allowance for expected credit losses

​

​	​	​	​	​
​		12.31.2022		12.31.2021
​	​	ThCh$	​	ThCh$
Opening balance		4,711,371		6,795,663
Increase (decrease)		(150,671)		1,697,887
Provision reversal		(654,381)		(3,832,220)
Increase (decrease) for changes of foreign currency		586,324		50,041
Sub – total movements		(218,728)		(2,084,292)
Ending balance		4,492,643		4,711,371

​

X

- Definition

The tabular disclosure of the aging of debtor portfolio for current trade receivables.

+ References

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The tabular disclosure of movements in the allowance for doubtful accounts

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- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

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