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RELATED PARTIES | 12 Months Ended
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Dec. 31, 2023
RELATED PARTIES |
RELATED PARTIES | 12 – RELATED PARTIES Balances and main transactions with related parties are detailed as follows: 12.1 Accounts receivable: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | 12.31.2023 |  | 12.31.2022
Taxpayer ID | ​ | Company | ​ | Relationship | ​ | Country | ​ | Currency |  | Current |  | Non-current |  | Current | ​ | Non-current
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
96.891.720-K |  | Embonor S.A. | ​ | Shareholder related | ​ | Chile | ​ | CLP | ​ | 7,371,731 | ​ | — | ​ | 10,852,709 | ​ | —
77.526.480-2 | ​ | Comercializadora Nova Verde | ​ | Common shareholder | ​ | Chile | ​ | CLP | ​ | 5,071,655 | ​ | — | ​ | 2,048,054 | ​ | —
Foreign | ​ | Sorocaba Refrescos | ​ | Shareholder related | ​ | Brazil | ​ | BRL | ​ | 1,223,699 | ​ | — | ​ | — | ​ | —
76.140.057-6 | ​ | Monster | ​ | Associate | ​ | Chile | ​ | CLP | ​ | 837,713 | ​ | — | ​ | 86,492 | ​ | —
86.881.400-4 | ​ | Envases CMF S.A. | ​ | Associate | ​ | Chile | ​ | CLP | ​ | 713,006 | ​ | — | ​ | 925,189 | ​ | —
96.517.210-2 | ​ | Embotelladora Iquique S.A. | ​ | Shareholder related | ​ | Chile | ​ | CLP | ​ | 403,061 | ​ | — | ​ | 745,048 | ​ | —
96.714.870-9 | ​ | Coca-Cola de Chile S.A. | ​ | Shareholder | ​ | Chile | ​ | CLP | ​ | 349,914 | ​ | 108,021 | ​ | 15,444 | ​ | 109,318
76.572.588-7 | ​ | Coca Cola del Valle New Ventures S.A. | ​ | Associate | ​ | Chile | ​ | CLP | ​ | 149,820 | ​ | — | ​ | 143,002 | ​ | —
Foreign | ​ | Embotelladoras Bolivianas Unidas S.A. | ​ | Shareholder related | ​ | Bolivia | ​ | USD | ​ | 40,719 | ​ | — | ​ | — | ​ | —
Foreign | ​ | Alimentos de Soja S.A.U. | ​ | Shareholder related | ​ | Argentina | ​ | ARS | ​ | — | ​ | — | ​ | 237,439 | ​ | —
79.826.410-9 | ​ | Guallarauco | ​ | Associate | ​ | Chile | ​ | CLP | ​ | — | ​ | — | ​ | 8,790 | ​ | —
Total | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 16,161,318 | ​ | 108,021 | ​ | 15,062,167 | ​ | 109,318
​ 12.2 Accounts payable: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | 12.31.2023 | ​ | 12.31.2022
Taxpayer ID | ​ | Company | ​ | Relationship | ​ | Country | ​ | Currency | ​ | Current |  | Non-current |  | Current |  | Non-current
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Foreign |  | Recofarma do Indústrias Amazonas Ltda. | ​ | Shareholder related | ​ | Brazil | ​ | BRL | ​ | 40,159,177 |  | 6,007,041 | ​ | 30,998,682 |  | 10,354,296
96.714.870-9 |  | Coca-Cola de Chile S.A. | ​ | Shareholder | ​ | Chile | ​ | CLP | ​ | 25,770,189 |  | — | ​ | 32,205,880 |  | —
Foreign |  | Ser. y Prod. para Bebidas Refrescantes S.R.L. | ​ | Shareholder | ​ | Argentina | ​ | ARS | ​ | 9,431,483 |  | — | ​ | 8,587,487 |  | —
86.881.400-4 |  | Envases CMF S.A. | ​ | Associate | ​ | Chile | ​ | CLP | ​ | 6,883,553 |  | — | ​ | 8,186,248 |  | —
Foreign |  | Coca-Cola Company | ​ | Shareholder | ​ | Paraguay | ​ | PYG | ​ | 4,877,061 |  | — | ​ | 1,690,858 |  | —
Foreign | ​ | Monster Energy Company – EEUU | ​ | Shareholder related | ​ | Argentina | ​ | PYG | ​ | 2,389,283 | ​ | — | ​ | 28,910 | ​ | —
77.526.480-2 | ​ | Comercializadora Nova Verde S.A. | ​ | Common shareholder | ​ | Chile | ​ | CLP | ​ | 2,831,752 | ​ | — | ​ | 2,198,317 | ​ | —
Foreign |  | Monster Energy Brasil Com de Bebidas Ltda. | ​ | Shareholder related | ​ | Brazil | ​ | BRL | ​ | 1,985,330 |  | — | ​ | 3,811,908 |  | —
76.572.588-7 | ​ | Coca-Cola del Valle New Ventures S.A. | ​ | Associate | ​ | Chile | ​ | CLP | ​ | 602,113 | ​ | — | ​ | 1,089,592 | ​ | —
96.891.720-K | ​ | Embonor S.A. | ​ | Shareholder related | ​ | Chile | ​ | CLP | ​ | 416,073 | ​ | — | ​ | 589,127 | ​ | —
Foreign | ​ | Leão Alimentos e Bebidas Ltda. | ​ | Associate | ​ | Brazil | ​ | BRL | ​ | 307,967 | ​ | — | ​ | 232,216 | ​ | —
Foreign | ​ | The Coca-Cola Export Corporation | ​ | Shareholder related | ​ | Panama | ​ | USD | ​ | 288,001 | ​ | — | ​ | — | ​ | —
Foreign | ​ | Monster Energy Company – EEUU | ​ | Shareholder related | ​ | Argentina | ​ | PYG | ​ | 61,155 | ​ | — | ​ | — | ​ | —
Foreign | ​ | Alimentos de Soja S.A.U. | ​ | Shareholder related | ​ | Argentina | ​ | ARS | ​ | 38,797 | ​ | — | ​ | 628,842 | ​ | —
89.996.200-1 | ​ | Envases del Pacifico S.A. | ​ | Shareholder related | ​ | Chile | ​ | CLP | ​ | 3,690 | ​ | — | ​ | — | ​ | —
Total |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 96,045,624 |  | 6,007,041 | ​ | 90,248,067 |  | 10,354,296
​ 12.3 Transactions: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | Accumulated |  | Accumulated
Taxpayer ID | ​ | Company | ​ | Relationship | ​ | Country | ​ | Transaction description | ​ | Currency | ​ | at 12.31.23 | ​ | at 12.31.22
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ThCh$ | ​ | ThCh$
96.714.870-9 |  | Coca-Cola de Chile S.A. |  | Shareholders |  | Chile |  | Purchase of concentrate |  | CLP |  | 207,040,438 |  | 198,045,624
96.714.870-9 |  | Coca-Cola de Chile S.A. |  | Shareholders |  | Chile |  | Purchase of advertising services and others |  | CLP |  | 9,057,004 |  | 7,241,918
96.714.870-9 |  | Coca-Cola de Chile S.A. |  | Shareholders |  | Chile |  | Lease of water source |  | CLP |  | 6,424,479 |  | 5,958,076
96.714.870-9 |  | Coca-Cola de Chile S.A. |  | Shareholders |  | Chile |  | Sale of raw materials and others |  | CLP |  | 1,025,290 |  | 2,738,472
96.714.870-9 |  | Coca-Cola de Chile S.A. |  | Shareholders |  | Chile |  | Minimum dividend |  | CLP |  | 35,855 |  | 47,262
86.881.400-4 |  | Envases CMF S.A. |  | Associate |  | Chile |  | Purchase of containers |  | CLP |  | 21,103,185 |  | 24,441,192
86.881.400-4 |  | Envases CMF S.A. |  | Associate |  | Chile |  | Purchase of raw materials |  | CLP |  | 32,085,055 |  | 33,637,921
86.881.400-4 |  | Envases CMF S.A. |  | Associate |  | Chile |  | Purchase of services and others |  | CLP |  | 496,196 |  | 2,270,006
86.881.400-4 |  | Envases CMF S.A. |  | Associate |  | Chile |  | Sale of services and others |  | CLP |  | - |  | 13,914
86.881.400-4 |  | Envases CMF S.A. |  | Associate |  | Chile |  | Purchase of containers |  | CLP |  | 10,830,682 |  | 9,391,000
86.881.400-4 |  | Envases CMF S.A. |  | Associate |  | Chile |  | Sale of containers/raw materials |  | CLP |  | 10,981,598 |  | 13,360,534
93.281.000-K |  | Coca-Cola Embonor S.A. |  | Common shareholder |  | Chile |  | Sale of finished products |  | CLP |  | 74,933,722 |  | 79,205,926
93.281.000-K |  | Coca-Cola Embonor S.A. |  | Common shareholder |  | Chile |  | Sale of services and others |  | CLP |  | 360,722 |  | 585,448
93.281.000-K | ​ | Coca-Cola Embonor S.A. | ​ | Common shareholder | ​ | Chile | ​ | Sale of raw materials and inputs | ​ | CLP | ​ | 261,983 | ​ | 956,036
96.891.720-K | ​ | Embonor S.A. | ​ | Shareholder related | ​ | Chile | ​ | Minimum dividend | ​ | CLP | ​ | 416,073 | ​ | 589,127
96.517.310-2 | ​ | Embotelladora Iquique S.A. | ​ | Shareholder related | ​ | Chile | ​ | Sale of finished products | ​ | CLP | ​ | 6,912,134 | ​ | 5,807,466
89.996.200-1 | ​ | Envases del Pacífico S.A. | ​ | Director related | ​ | Chile | ​ | Purchase of raw materials and inputs | ​ | CLP | ​ | 3,690 | ​ | 204,933
94.627.000-8 | ​ | Parque Arauco S.A | ​ | Director related | ​ | Chile | ​ | Space lease | ​ | CLP | ​ | 143,308 | ​ | 101,981
Foreign | ​ | Recofarma do Indústrias Amazonas Ltda. | ​ | Shareholder related | ​ | Brazil | ​ | Purchase of concentrate | ​ | BRL | ​ | 125,212,630 | ​ | 100,199,500
Foreign | ​ | Recofarma do Indústrias Amazonas Ltda. | ​ | Shareholder related | ​ | Brazil | ​ | Sale of water source | ​ | BRL | ​ | 9,750,769 | ​ | -
Foreign | ​ | Recofarma do Indústrias Amazonas Ltda. | ​ | Shareholder related | ​ | Brazil | ​ | Lease of water source | ​ | BRL | ​ | 624,871 | ​ | -
Foreign | ​ | Serv. y Prod. para Bebidas Refrescantes S.R.L. | ​ | Shareholder related | ​ | Argentina | ​ | Purchase of concentrate | ​ | ARS | ​ | 109,232,990 | ​ | 159,807,006
Foreign | ​ | Serv. y Prod. para Bebidas Refrescantes S.R.L. | ​ | Shareholder related | ​ | Argentina | ​ | Advertising rights awards and others | ​ | ARS | ​ | 124,203 | ​ | 3,002,061
Foreign | ​ | KAIK Participações | ​ | Associate | ​ | Brazil | ​ | Reimbursement and other purchases | ​ | BRL | ​ | 114,147 | ​ | 96,511
Foreign | ​ | Leão Alimentos e Bebidas Ltda. | ​ | Associate | ​ | Brazil | ​ | Purchase of products | ​ | BRL | ​ | 130,042 | ​ | 636,938
Foreign | ​ | Sorocaba Refrescos S.A. | ​ | Associate | ​ | Brazil | ​ | Purchase of products | ​ | BRL | ​ | 2,799,927 | ​ | 419,515
89.862.200-2 | ​ | Latam Airlines Group S.A. | ​ | Director related | ​ | Chile | ​ | Sale of products | ​ | CLP | ​ | - | ​ | 93,320
76.572.588-7 | ​ | Coca-Cola Del Valle New Ventures SA | ​ | Associate | ​ | Chile | ​ | Sale of services and others | ​ | CLP | ​ | 555,666 | ​ | 288,264
76.572.588-7 |  | Coca-Cola Del Valle New Ventures SA |  | Associate |  | Chile |  | Purchase of services and others |  | CLP |  | 4,296,982 |  | 4,306,419
Foreign | ​ | Alimentos de Soja S.A.U. | ​ | Shareholder related | ​ | Argentina | ​ | Payment of fees and services | ​ | ARS | ​ | 565,355 | ​ | 4,128,865
Foreign | ​ | Alimentos de Soja S.A.U. | ​ | Shareholder related | ​ | Argentina | ​ | Purchase of products | ​ | ARS | ​ | 674,311 | ​ | 2,107,354
Foreign | ​ | Alimentos de Soja S.A.U. | ​ | Shareholder related | ​ | Argentina | ​ | Marketing services | ​ | ARS | ​ | 49,114 | ​ | 286,488
Foreign | ​ | Trop Frutas do Brasil Ltda. | ​ | Associate | ​ | Brazil | ​ | Purchase of products | ​ | BRL | ​ | 190,060 | ​ | 368,127
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Sale of raw materials | ​ | CLP | ​ | 61,184 | ​ | 781,901
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Sale of finished products | ​ | CLP | ​ | 12,827,332 | ​ | 12,867,822
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Sale of services and others | ​ | CLP | ​ | 1,689,356 | ​ | 4,512,714
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Purchase of finished products | ​ | CLP | ​ | 21,192,591 | ​ | 25,440,668
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Advertising services and others | ​ | CLP | ​ | 924,924 | ​ | 2,367,626
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Cold equipment maintenance | ​ | CLP | ​ | 594,640 | ​ | 619,419
77526480-2 | ​ | Comercializadora Novaverde S.A. | ​ | Common shareholder | ​ | Chile | ​ | Purchase of raw materials | ​ | CLP | ​ | 401,498 | ​ | 952,699
97.036.000-K | ​ | Banco Santander Chile. | ​ | Director/Manager/Executive | ​ | Chile | ​ | Purchase of services | ​ | CLP | ​ | 4,396,965 | ​ | 6,776,225
Foreign | ​ | Monster Energy Brasil Comercio de Bebidas Ltda. | ​ | Equity investee | ​ | Brazil | ​ | Purchase of products | ​ | BRL | ​ | 3,466,645 | ​ | 2,352,550
33-0520613 | ​ | Monster Energy Company - USA | ​ | Equity investee | ​ | U.S.A. | ​ | Purchase of advertising material | ​ | CLP | ​ | 175,705 | ​ | —
76140057-6 | ​ | Monster Energy Company - CHILE | ​ | Subsidiary | ​ | Chile | ​ | Sale of advertising services and others | ​ | CLP | ​ | 3,561,747 | ​ | —
76140057-6 | ​ | Monster Energy Company - CHILE | ​ | Subsidiary | ​ | Chile | ​ | Purchase of advertising services and others | ​ | CLP | ​ | 439,520 | ​ | —
76140057-6 | ​ | Monster Energy Company - CHILE | ​ | Subsidiary | ​ | Chile | ​ | Purchase of finished products | ​ | CLP | ​ | 35,904,599 | ​ | —
Foreign | ​ | The Coca-Cola Export Corporation Panama | ​ | Shareholder related | ​ | Chile | ​ | Purchase of products and others | ​ | CLP | ​ | 230,619 | ​ | —
Foreign | ​ | The Coca-Cola Export Corporation Atlanta | ​ | Shareholder related | ​ | Chile | ​ | Purchase of products and others | ​ | CLP | ​ | 361,873 | ​ | —
​ 12.4 Salaries and benefits received by key management ​ Salaries and benefits paid to the Company’s key management personnel including directors and managers are detailed as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Description |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Executive wages, salaries and benefits |  | 10,036,315 | ​ | 8,536,107 | ​ | 7,253,863
Director allowances |  | 1,690,400 | ​ | 1,560,000 | ​ | 1,512,500
Benefits accrued in the last five years and payments during the fiscal year | ​ | 355,680 | ​ | 269,952 | ​ | 254,240
Total |  | 12,082,395 | ​ | 10,366,059 | ​ | 9,020,603
​

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