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CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

12 Months Ended

Dec. 31, 2023

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

13 – CURRENT AND NON-CURRENT EMPLOYEE BENEFITS

Employee benefits are detailed as follows:

​

​	​	​	​	​
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

​

13.1        Severance indemnities

The movements of employee benefits, valued pursuant to Note 2 are detailed as follows:

​

​	​	​	​	​
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

​

13.1.1        Assumptions

The actuarial assumptions used are detailed as follows:

​

​	​	​	​	​	​
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	​

​

The result of the changes in the severance indemnities resulting from the sensitization of the actuarial assumptions at the valuation date is presented below:

​

​	​	​
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)

​

13.2        Personnel expenses

Personnel expenses included in the consolidated statement of income are as follows:

​

​	​	​	​	​	​	​
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

​

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- Definition

The entire disclosure for employee benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Number 19
-IssueDate 2023-01-01
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-URIDate 2023-03-23

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