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TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2024
TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE |
TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE | 7 – TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE The composition of trade and other receivables is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
​ The aging of the portfolio for current and non-current trade accounts receivable, without impairment impact, is as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​ The Company has approximately 271,887 clients, which may have balances in the different sections of the stratification. The number of clients is distributed geographically with 69,926 in Chile, 85,350 in Brazil, 64,611 in Argentina and 52,000 in Paraguay. ​ 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) |  |  | ​
​ The movement in the allowance for expected credit losses is presented below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 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
​ The provision for expected credit losses is recorded as an administrative expense in the statements of income by function.

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