XML 74 R51.htm IDEA: XBRL DOCUMENT
v3.24.1

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Employee benefits |
Schedule of employee benefits | ​
​ | ​ | ​ | ​ | ​
Description |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$
Accrued vacation |  | 23,546,649 | ​ | 25,773,244
Participation in profits and bonuses |  | 36,455,454 | ​ | 22,618,562
Severance indemnity |  | 16,289,643 | ​ | 17,409,793
Total |  | 76,291,746 | ​ | 65,801,599
​
​ | ​ | ​ | ​ | ​
​ |  | ThCh$ |  | ThCh$
Current |  | 57,817,800 | ​ | 48,391,806
Non-current |  | 18,473,946 | ​ | 17,409,793
Total |  | 76,291,746 | ​ | 65,801,599
Schedule of movements of employee benefits | ​
​ | ​ | ​ | ​ | ​
Movements |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$
Opening balance |  | 17,409,793 | ​ | 14,982,928
Service costs |  | 1,202,371 | ​ | 1,018,080
Interest costs |  | 1,000,018 | ​ | 737,566
Actuarial variations |  | (1,678,013) | ​ | 2,905,020
Benefits paid |  | (1,644,526) | ​ | (2,233,801)
Total |  | 16,289,643 | ​ | 17,409,793
Schedule of actuarial assumptions | ​
​ | ​ | ​ | ​ | ​ | ​
Assumptions |  | 12.31.2023 |  | 12.31.2022 |
​ | ​ | ​ | ​ | ​ |
Discount rate |  | 2.26 | % | 1.71 | %
Expected salary increase rate |  | 2.0 | % | 2.0 | %
Turnover rate |  | 7.62 | % | 7.68 | %
Mortality rate |  | RV-2020 | ​ | RV-2020 | ​
Retirement age of women |  | 60 years | ​ | 60 years | ​
Retirement age of men |  | 65 years | ​ | 65 years | ​
Schedule of personnel expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Description |  | 12.31.2023 |  | 12.31.2022 |  | 12.31.2021
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Wages and salaries |  | 266,893,173 | ​ | 277,271,540 | ​ | 225,883,645
Employee benefits |  | 83,260,379 | ​ | 71,566,763 | ​ | 53,340,673
Severance benefits |  | 6,290,886 | ​ | 6,052,239 | ​ | 4,163,608
Other personnel expenses |  | 22,037,675 | ​ | 21,305,979 | ​ | 18,134,494
Total |  | 378,482,113 | ​ | 376,196,521 | ​ | 301,522,420
​
Severance indemnity |
Employee benefits |
Schedule of actuarial assumptions | ​
​ | ​ | ​
Discount rate sensitivity |  | ThCh$
​ | ​ | ​
Variation in the provision resulting from an increase of up to 100 basis points |  | (869,321)
Variation in the provision resulting from a decrease of up to 100 basis points |  | 990,697
​ | ​ | ​
Salary increase sensitivity |  | ThCh$
​ | ​ | ​
Variation in the provision resulting from an increase of up to 100 basis points |  | 991,833
Variation in the provision resulting from a decrease of up to 100 basis points |  | (878,906)

X
- Definition The disclosure of movements of post employment benefits. + References No definition available. + Details
Name: | akoa_MovementsOfPostEmploymentBenefitsTableTextBlock
Namespace Prefix: | akoa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Personnel expenses included in the consolidated statement of income statement. + References No definition available. + Details
Name: | akoa_PersonnelExpensesIncludedInConsolidatedStatementOfIncomeStatement
Namespace Prefix: | akoa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialLiabilitiesLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_145&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=akoa_SeveranceIndemnityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |