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TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE (Tables) | 12 Months Ended
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Dec. 31, 2024
TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE |
Schedule of composition of trade and other receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Current | ​ | Non-current
Trade debtors and other accounts receivable, Net |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2024 |  | 12.31.2023
​ |  | ThCh$ |  | ThCh$ |  | ThCh$ |  | ThCh$
Trade debtors |  | 282,453,556 |  | 251,169,538 |  | 113,966 |  | 94,190
Other debtors |  | 44,195,220 |  | 41,973,516 |  | 212,749 |  | 277,077
Other accounts receivable |  | 6,182,312 |  | 5,749,110 |  | 9,008 |  | 134
Total |  | 332,831,088 |  | 298,892,164 |  | 335,723 |  | 371,401
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
| ​ | Current |  | Non-current
Trade debtors and other accounts receivable, Gross |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2024 |  | 12.31.2023
​ |  | ThCh$ |  | ThCh$ |  | ThCh$ |  | ThCh$
Trade debtors |  | 286,866,555 |  | 255,616,735 |  | 113,966 |  | 94,190
Other debtors |  | 44,566,923 |  | 42,135,933 |  | 212,749 |  | 277,077
Other accounts receivable |  | 6,392,415 |  | 5,834,787 |  | 9,008 |  | 134
Total |  | 337,825,893 |  | 303,587,455 |  | 335,723 |  | 371,401
​
Schedule of stratification of the portfolio | ​
​ | ​ | ​ | ​ | ​
​ |  | 12.31.2024 |  | 12.31.2023
​ | ​ | ThCh$ | ​ | ThCh$
Less than one month |  | 276,941,661 |  | 239,907,074
Between one and three months |  | 2,533,836 |  | 7,467,587
Between three and six months |  | 1,216,352 |  | 1,276,211
Between six and eight months |  | 5,920,865 |  | 5,142,341
Older than eight months | ​ | 367,807 | ​ | 1,917,712
Total |  | 286,980,521 |  | 255,710,925
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: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12.31.2024 | ​ | ​ | ​
​ | ​ | ​ | ​ | Impairment | ​ | ​ | ​
​ |  | Credit amount |  | provision |  | Percentage | ​
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | % |
Less than one month |  | 276,941,661 |  | (1,151,129) |  | 0.42 | %
Between one and three months |  | 2,533,836 |  | (206,041) |  | 8.13 | %
Between three and six months |  | 1,216,352 |  | (911,547) |  | 74.94 | %
Between six and eight months |  | 5,920,865 |  | (1,788,253) |  | 30.20 | %
Older than eight months |  | 367,807 |  | (356,029) |  | 96.80 | %
Total |  | 286,980,521 |  | (4,412,999) |  |  | ​
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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) |  |  | ​
Schedule of movement in the allowance for expected credit losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12.31.2024 |  | 12.31.2023 |  | 12.31.2022
​ | ​ | ThCh$ | ​ | ThCh$ | ​ | ThCh$
Opening balance | ​ | 4,447,197 |  | 4,492,643 |  | 4,711,371
Increase (decrease) | ​ | 1,426,301 |  | 1,319,216 |  | (150,671)
Provision reversal | ​ | (1,417,795) |  | (1,110,743) |  | (654,381)
Increase (decrease) for changes of foreign currency | ​ | (42,704) |  | (253,919) |  | 586,324
Sub – total movements | ​ | (34,198) |  | (45,446) |  | (218,728)
Ending balance | ​ | 4,412,999 |  | 4,447,197 |  | 4,492,643

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