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OTHER CURRENT AND NON-CURRENT FINANCIAL LIABILITIES - Fair value (Details) - CLP ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Current |  |  |  |
Other current financial assets |  | $ 67,285,793 | $ 263,044,869 |
Other current financial liabilities |  | 52,997,001 | 367,302,080 |
Non-current |  |  |  |
Other financial assets |  | 93,316,339 | 94,852,711 |
Other non-current financial liabilities |  | 1,044,325,833 | 904,802,058 |
Bank liabilities |  |  |  |
Current |  |  |  |
Other current financial liabilities | [1] | 1,500,909 | 688,800 |
Current financial liabilities at fair value | [1] | 1,465,732 | 767,468 |
Non-current |  |  |  |
Other non-current financial liabilities | [1] | 13,403,691 | 13,366,211 |
Noncurrent financial liabilities at fair value | [1] | 13,403,691 | 13,921,569 |
Bonds payable |  |  |  |
Current |  |  |  |
Other current financial liabilities | [1],[2] | 27,479,415 | 340,767,980 |
Current financial liabilities at fair value | [1] | 26,931,768 | 339,666,507 |
Non-current |  |  |  |
Other non-current financial liabilities | [1],[2] | 953,660,440 | 763,368,160 |
Noncurrent financial liabilities at fair value | [1] | 894,107,588 | 729,602,210 |
Bottle guaranty deposits |  |  |  |
Current |  |  |  |
Other current financial liabilities | [1] | 12,632,186 | 16,427,144 |
Current financial liabilities at fair value | [1] | 12,632,186 | 16,427,144 |
Non-current accounts payable |  |  |  |
Non-current |  |  |  |
Other non-current financial liabilities | [1] | 2,392,555 | 3,015,284 |
Noncurrent financial liabilities at fair value | [1] | 2,392,555 | 3,015,284 |
Forward contracts liabilities |  |  |  |
Current |  |  |  |
Other current financial liabilities | [3] | 1,458,210 | 2,317,577 |
Current financial liabilities at fair value | [3] | 1,458,210 |  | $ 2,317,577
Derivative contract liabilities |  |  |  |
Current |  |  |  |
Other current financial liabilities |  | 1,458,210 | 2,317,577 |
Non-current |  |  |  |
Other non-current financial liabilities |  | 52,449,925 | 112,175,058 |
Leasing agreements |  |  |  |
Current |  |  |  |
Other current financial liabilities | [1] | 9,926,283 | 7,100,579 |
Current financial liabilities at fair value | [1] | 9,926,283 | 7,100,579 |
Non-current |  |  |  |
Other non-current financial liabilities | [1] | 24,811,777 | 15,892,629 |
Noncurrent financial liabilities at fair value | [1] | 24,811,777 | 15,892,629 |
Accounts payable |  |  |  |
Current |  |  |  |
Other current financial liabilities | [1] | 428,911,984 | 384,801,630 |
Current financial liabilities at fair value | [1] | 428,911,984 | 384,801,630 |
Accounts payable related companies |  |  |  |
Current |  |  |  |
Other current financial liabilities | [1] | 94,821,925 | 90,248,067 |
Current financial liabilities at fair value | [1] | 94,821,925 | 90,248,067 |
Non-current |  |  |  |
Other non-current financial liabilities | [1] | 6,007,041 | 10,354,296 |
Noncurrent financial liabilities at fair value | [1] | 6,007,041 | 10,354,296 |
Cash and cash equivalents |  |  |  |
Current |  |  |  |
Other current financial assets | [1] | 303,683,683 | 291,681,987 |
Current financial assets at fair value | [1] | 303,683,683 | 291,681,987 |
Financial assets |  |  |  |
Current |  |  |  |
Other current financial assets | [3] | 842,906 | 170,206,554 |
Current financial assets at fair value | [3] | 842,906 | 170,206,554 |
Non-current |  |  |  |
Other financial assets | [3] | 78,988,714 | 75,297,737 |
Noncurrent financial assets at fair value | [3] | 78,988,714 | 75,297,737 |
Non-current accounts receivable |  |  |  |
Non-current |  |  |  |
Other financial assets | [1] | 371,401 | 539,920 |
Noncurrent financial assets at fair value | [1] | 371,401 | 539,920 |
Trade debtors and other accounts receivable |  |  |  |
Current |  |  |  |
Other current financial assets | [1] | 296,883,937 | 279,770,286 |
Current financial assets at fair value | [1] | 296,883,937 | 279,770,286 |
Accounts receivable related companies |  |  |  |
Current |  |  |  |
Other current financial assets | [1] | 13,192,740 | 15,062,167 |
Current financial assets at fair value | [1] | 13,192,740 | 15,062,167 |
Non-current |  |  |  |
Other financial assets | [1] | 108,021 | 109,318 |
Noncurrent financial assets at fair value | [1] | $ 108,021 | $ 109,318 |
[1] | Financial instruments such as: Cash and Cash Equivalents, Trade debtors and Other Accounts Receivable, Accounts Receivable related companies, Bottle Guarantee Deposits Trade Accounts Payable, and Other Accounts Payable related companies 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.
[2] | Amounts net of issuance expenses and discounts related to issuance.
[3] | 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.

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