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CURRENT AND NON-CURRENT EMPLOYEE BENEFITS (Tables)

12 Months Ended

Dec. 31, 2024

Employee benefits

Schedule of employee benefits

​

​	​	​	​	​
Description		12.31.2024		12.31.2023
​	​	ThCh$	​	ThCh$
Accrued vacation		30,444,390	​	23,546,649
Participation in profits and bonuses		44,107,101	​	36,455,454
Severance indemnity		17,976,164	​	16,289,643
Total		92,527,655	​	76,291,746

​

​	​	​	​	​
​		ThCh$		ThCh$
Current		72,367,187	​	57,817,800
Non-current		20,160,468	​	18,473,946
Total		92,527,655	​	76,291,746

Schedule of movements of employee benefits

​

​	​	​	​	​
Movements		12.31.2024		12.31.2023
​	​	ThCh$	​	ThCh$
Opening balance		16,289,643	​	17,409,793
Service costs		1,191,938	​	1,202,371
Interest costs		895,043	​	1,000,018
Actuarial variations		1,445,044	​	(1,678,013)
Benefits paid		(1,845,504)	​	(1,644,526)
Total		17,976,164	​	16,289,643

Schedule of actuarial assumptions

​

​	​	​	​	​	​
Assumptions		12.31.2024		12.31.2023
​	​	​	​	​
Discount rate		2.15	%	2.26	%
Expected salary increase rate		2.0	%	2.0	%
Turnover rate		7.53	%	7.62	%
Mortality rate		RV-2020	​	RV-2020	​
Retirement age of women		60 years	​	60 years	​
Retirement age of men		65 years	​	65 years	​

Schedule of personnel expenses

​

​	​	​	​	​	​	​
Description		12.31.2024		12.31.2023		12.31.2022
​	​	ThCh$	​	ThCh$	​	ThCh$
Wages and salaries		357,921,430	​	266,893,173	​	277,271,540
Employee benefits		96,408,881	​	83,260,379	​	71,566,763
Severance benefits		7,338,126	​	6,290,886	​	6,052,239
Other personnel expenses		27,988,279	​	22,037,675	​	21,305,979
Total		489,656,716	​	378,482,113	​	376,196,521

​

Severance indemnity

Employee benefits

Schedule of actuarial assumptions

​

​	​	​
Sensitivity to discount rate		ThCh$
​	​	​
Variation in the provision due to an increase of up to 100 basis points		(784,217)
Variation in the provision for a decrease of up to 100 basis points		887,683
​	​	​
Sensitivity to salary increase		ThCh$
​	​	​
Variation in the provision due to an increase of up to 100 basis points		921,350
Variation in the provision for a decrease of up to 100 basis points		(823,153)

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]

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