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v3.24.1

TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE (Tables) | 12 Months Ended
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Dec. 31, 2023
TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE |
Schedule of composition of trade and other receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Current | ​ | Non-current
Trade debtors and other accounts receivable, Net |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2023 |  | 12.31.2022
​ |  | ThCh$ |  | ThCh$ |  | ThCh$ |  | ThCh$
Trade debtors |  | 251,169,538 |  | 238,146,331 |  | 94,190 |  | 56,781
Other debtors |  | 41,973,516 |  | 39,798,245 |  | 277,077 |  | 483,139
Other accounts receivable |  | 5,749,110 |  | 1,825,710 |  | 134 |  | —
Total |  | 298,892,164 |  | 279,770,286 |  | 371,401 |  | 539,920
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
| ​ | Current |  | Non-current
Trade debtors and other accounts receivable, Gross |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2023 |  | 12.31.2022
​ |  | ThCh$ |  | ThCh$ |  | ThCh$ |  | ThCh$
Trade debtors |  | 255,616,735 |  | 242,638,974 |  | 94,190 |  | 56,781
Other debtors |  | 42,135,933 |  | 40,206,431 |  | 277,077 |  | 483,139
Other accounts receivable |  | 5,834,787 |  | 1,921,211 |  | 134 |  | —
Total |  | 303,587,455 |  | 284,766,616 |  | 371,401 |  | 539,920
​
Schedule of stratification of the portfolio | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$
Less than one month |  | 239,907,074 |  | 229,587,868
Between one and three months |  | 7,467,587 |  | 4,577,833
Between three and six months |  | 1,276,211 |  | 2,418,252
Between six and eight months |  | 5,142,341 |  | 5,392,862
Older than eight months | ​ | 1,917,712 | ​ | 718,940
Total |  | 255,710,925 |  | 242,695,755
Schedule of provision for expected credit losses | The provision for expected credit losses associated with each tranche of the portfolio for current and non-current trade receivables is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2023
​ | ​ | ​ | ​ | Impairment | ​ | ​ | ​
​ | ​ | Credit amount | ​ | provision | ​ | Percentage | ​
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | % |
Less than one month |  | 239,907,074 |  | (700,137) |  | 0.16 | %
Between one and three months |  | 7,467,587 |  | (294,510) |  | 10.88 | %
Between three and six months |  | 1,276,211 |  | (138,648) |  | 21.60 | %
Between six and eight months |  | 5,142,341 |  | (2,397,365) |  | 68.09 | %
Older than eight months |  | 1,917,712 |  | (916,537) |  | 40.99 | %
Total |  | 255,710,925 |  | (4,447,197) |  |  | ​
​ ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Opening balance | ​ | 4,492,643 |  | 4,711,371 |  | 6,795,663
Increase (decrease) | ​ | 1,319,216 |  | (150,671) |  | 1,697,887
Provision reversal | ​ | (1,110,743) |  | (654,381) |  | (3,832,220)
Increase (decrease) for changes of foreign currency | ​ | (253,919) |  | 586,324 |  | 50,041
Sub – total movements | ​ | (45,446) |  | (218,728) |  | (2,084,292)
Ending balance | ​ | 4,447,197 |  | 4,492,643 |  | 4,711,371

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