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CURRENT AND NON-CURRENT EMPLOYEE BENEFITS (Tables)

12 Months Ended

Dec. 31, 2022

Employee benefits

Schedule of employee benefits

​

​	​	​	​	​
Description		12.31.2022		12.31.2021
​	​	ThCh$	​	ThCh$
Accrued vacation		25,773,244	​	18,630,043
Participation in profits and bonuses		22,618,562	​	15,538,771
Severance indemnity		17,409,793	​	14,982,928
Total		65,801,599	​	49,151,742

​

​	​	​	​	​
​		ThCh$		ThCh$
Current		48,391,806	​	35,012,072
Non-current		17,409,793	​	14,139,670
Total		65,801,599	​	49,151,742

​

Schedule of movements of employee benefits

​

​	​	​	​	​
Movements		12.31.2022		12.31.2021
​	​	ThCh$	​	ThCh$
Opening balance		14,982,928	​	14,086,575
Service costs		1,018,080	​	(8,917)
Interest costs		737,566	​	1,672,491
Actuarial variations		2,905,020	​	1,216,808
Benefits paid		(2,233,801)	​	(1,984,029)
Total		17,409,793	​	14,982,928

​

Schedule of actuarial assumptions

​

​	​	​	​	​	​
Assumptions		12.31.2022	​	12.31.2021
​	​	​	​	​
Discount rate		1.71	%	2.30	%
Expected salary increase rate		2.0	%	2.0	%
Turnover rate		7.68	%	7.68	%
Mortality rate		RV-2014	​	RV-2014	​
Retirement age of women		60 years	​	60 years	​
Retirement age of men		65 years	​	65 years	​

​

Schedule of personnel expenses

​

​	​	​	​	​
Description		12.31.2022	​	12.31.2021
​	​	ThCh$	​	ThCh$
Wages and salaries		277,271,540	​	225,883,645
Employee benefits		71,566,763	​	53,340,673
Severance benefits		6,052,239	​	4,163,608
Other personnel expenses		21,305,979	​	18,134,494
Total		376,196,521	​	301,522,420

Severance indemnity

Employee benefits

Schedule of actuarial assumptions

​

​	​	​
Sensitivity to discount rate		ThCh$
​	​	​
Variation in the provision for an increase of up to 100 bps		(1,084,387)
Variation in the provision for a decrease of up to 100 bps		1,088,927
​	​	​
Sensitivity to salary increase		ThCh$
​	​	​
Variation in the provision for an increase of up to 100 bps		1,133,083
Variation in the provision for a decrease of up to 100 bps		(1,164,934)

​

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The disclosure of movements of post employment benefits.

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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