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TRADE ACCOUNTS AND OTHER ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

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

X

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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]

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