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TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

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

X

- Definition

The tabular disclosure of the aging of debtor portfolio for current trade receivables.

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The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

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