XML 23 R5.htm IDEA: XBRL DOCUMENT
v3.19.1

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - CLP ($) $ in Thousands | Total | Common Stock | Reserve of exchange differences on translation | Reserve of cash flow hedges | Reserve of Actuarial gains and losses on defined benefit plans | Other reserves | Total other reservations | Retained earnings | Equity attributable to equity holders of the parent | Non-controlling interests
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning Balance at Dec. 31, 2015 |  | $ 1,187,522,145 | $ 562,693,346 | $ (95,435,386) | $ (2,526) | $ (2,302,418) | $ (5,486,086) | $ (103,226,416) | $ 598,349,442 | $ 1,057,816,372 | $ 129,705,773
Changes |  |  |  |  |  |  |  |  |  |  |
Interim dividends | [1] | (24,387,190) | 0 | 0 | 0 | 0 | 0 | 0 | (24,387,190) | (24,387,190) | 0
Interim dividends according to policy | [2] | (34,841,553) | 0 | 0 | 0 | 0 | 0 | 0 | (34,841,553) | (34,841,553) | 0
Other increase (decrease) in Equity | [3] | (14,413,649) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (14,413,649)
Effects business combination | [4] | 363,139 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 363,139
Total Comprehensive income (expense) |  | 111,169,839 | 0 | (25,123,546) | 41,607 | (1,623,299) | 0 | (26,705,238) | 118,457,488 | 91,752,250 | 19,417,589
Increase (decrease) through changes in ownership interests in subsidaries | [5] | (24,757,013) | 0 | 0 | 0 | 0 | (13,041,724) | (13,041,724) | 0 | (13,041,724) | (11,715,289)
Total changes in equity |  | 13,133,573 | 0 | (25,123,546) | 41,607 | (1,623,299) | (13,041,724) | (39,746,962) | 59,228,745 | 19,481,783 | (6,348,210)
Ending Balance at Dec. 31, 2016 |  | 1,200,655,718 | 562,693,346 | (120,558,932) | 39,081 | (3,925,717) | (18,527,810) | (142,973,378) | 657,578,187 | 1,077,298,155 | 123,357,563
Changes |  |  |  |  |  |  |  |  |  |  |
Final dividends | [6] | (5,922,874) | 0 | 0 | 0 | 0 | 0 | 0 | (5,922,874) | (5,922,874) | 0
Interim dividends | [1] | (25,865,201) | 0 | 0 | 0 | 0 | 0 | 0 | (25,865,201) | (25,865,201) | 0
Interim dividends according to policy | [2] | (38,938,475) | 0 | 0 | 0 | 0 | 0 | 0 | (38,938,475) | (38,938,475) | 0
Other increase (decrease) in Equity | [3] | (8,805,260) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (8,805,260)
Total Comprehensive income (expense) |  | 113,289,447 | 0 | (32,982,829) | (10,837) | (32,794) | 0 | (33,026,460) | 129,607,353 | 96,580,893 | 16,708,554
Increase (decrease) through changes in ownership interests in subsidaries | [7] | (7,584,747) | 0 | 0 | 0 | 0 | (2,075,441) | (2,075,441) | 0 | (2,075,441) | (5,509,306)
Total changes in equity |  | 26,172,890 | 0 | (32,982,829) | (10,837) | (32,794) | (2,075,441) | (35,101,901) | 58,880,803 | 23,778,902 | 2,393,988
Ending Balance (Previously stated [member]) at Dec. 31, 2017 |  | 1,226,692,832 | 562,693,346 | (153,541,761) | 28,244 | (3,958,511) | (20,603,251) | (178,075,279) | 716,332,268 | 1,100,950,335 | 125,742,497
Ending Balance at Dec. 31, 2017 |  | 1,226,828,608 | 562,693,346 | (153,541,761) | 28,244 | (3,958,511) | (20,603,251) | (178,075,279) | 716,458,990 | 1,101,077,057 | 125,751,551
Increase (decrease) due to changes in accounting policies at Dec. 31, 2017 | [8] | (135,776) | 0 | 0 | 0 | 0 | 0 | 0 | (126,722) | (126,722) | (9,054)
Changes |  |  |  |  |  |  |  |  |  |  |
Final dividends | [6] | (1,296,076) | 0 | 0 | 0 | 0 | 0 | 0 | (1,296,076) | (1,296,076) | 0
Interim dividends | [1] | (51,730,402) | 0 | 0 | 0 | 0 | 0 | 0 | (51,730,402) | (51,730,402) | 0
Interim dividends according to policy | [2] | (101,714,994) | 0 | 0 | 0 | 0 | 0 | 0 | (101,714,994) | (101,714,994) | 0
Other increase (decrease) in Equity | [3] | (7,374,653) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (7,374,653)
Effects business combination | [9] | 6,755,102 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,755,102
Total Comprehensive income (expense) | [10] | 359,197,174 | 0 | 35,487,433 | 51,944 | (882,063) | 0 | 34,657,314 | 306,890,792 | 341,548,106 | 17,649,068
Increase (decrease) through changes in ownership interests in subsidaries | [11] | (41,413,040) | 0 | 0 | 0 | 0 | (7,630,261) | (7,630,261) | 0 | (7,630,261) | (33,782,779)
Total changes in equity |  | 162,423,111 | 0 | 35,487,433 | 51,944 | (882,063) | (7,630,261) | 27,027,053 | 152,149,320 | 179,176,373 | (16,753,262)
Ending Balance at Dec. 31, 2018 |  | $ 1,389,115,943 | $ 562,693,346 | $ (118,054,328) | $ 80,188 | $ (4,840,574) | $ (28,233,512) | $ (151,048,226) | $ 868,481,588 | $ 1,280,126,708 | $ 108,989,235
[1] | Related to dividends declared as of December 31 of each year and paid during January of the following year, as agreed by the Board of Directors.
[2] | Corresponds to the differences between CCU’s policy to distribute a minimum dividend of at least 50% of the income (Note 27- Common Shareholders’ Equity) and the interim dividends declared as of December 31 of each year.
[3] | Mainly related to dividends to Non-controlling interest.
[4] | Corresponds to the non-controlling interest from the business combinations of paraguayan company Sajonia Brewing Company S.R.L. (Note 1 - General Information, letter D)).
[5] | In 2016, the Company, through its subsidiaries Aguas CCU-Nestlé Chile S.A. and Embotelladoras Chilenas Unidas S.A., acquired an additional interest of Manantial S.A. for an amount of ThCh$ 19,111,686, with a carrying amount of ThCh$ 3,816,220, gererating in a decrease in Other reserves of ThCh$ 7,801,153 (see Note 1 - General Information (1)). Additionally, during 2016 the Company, through its subsidiary Compañía Industrial Cervecera S.A. acquired an additional interest in Los Huemules SRL. for an amount of ThCh$ 118,092, with a carrying amount of ThCh$ 312,103, resulting in an increase in Other reserves of ThCh$ 194,000 (see Note 1 - General Information (4)). Finally during 2016, the joint venture Foods acquired an additional interest in Alimentos Nutrabien S.A. for an amount of ThCh$ 14,352,706, with a carrying amount of ThCh$ 3,497,385, resulting in a decrease of ThCh$ 5,426,209.
[6] | Corresponds to the differences between the final dividend and CCU’s policy of distributing a minimum dividend of at least 50% of income (Note 27 - Common Shareholders’ Equity).
[7] | During 2017, through its subsidiary CCU Inversiones S.A., the Company acquired an additional interest of VSPT for an amount of ThCh$ 7,800,000 with a carrying amount of ThCh$ 5,724,003, generated, at CCU's consolidated level, a decrease in Other reserves of ThCh$ 2,075,441.
[8] | See Note 4 - Accounting changes.
[9] | See Note 15 – Business Combinations.
[10] | See Note 27 - Common Shareholders’ Equity.
[11] | During 2018, the Company through its subsidiary CCU Inversiones S.A., acquired an additional interest of VSPT for an amount of ThCh$ 49,222,781 with a carrying amount of ThCh$ 36,165,735, generated, at CCU's consolidated level, a decrease in Other reserves of ThCh$ 13,054,114 and on December 17, 2018 the joint venture Foods Compañía de Alimentos CCU S.A. (“Foods”) and subsidiary CCU Inversiones S.A. sold the property over Alimentos Nutrabien S.A.generating an effect in Other reserves of ThCh $ 5,426,209 (Note 27 - Common Shareholders’ Equity).

X
- Definition It represents the value of effects of business combination. + References No definition available. + Details
Name: | ccu_EffectsBusinessCombination
Namespace Prefix: | ccu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) due to changes in accounting policies. + References No definition available. + Details
Name: | ccu_IncreaseDecreaseDueToChangesInAccountingPolicies
Namespace Prefix: | ccu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of dividends recognized, according to policy. + References No definition available. + Details
Name: | ccu_InterimDividendsAccordingToPolicy
Namespace Prefix: | ccu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in equity. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ChangesInEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ChangesInEquityAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2018-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_32_a_ii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2018-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_24_b&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B12_b_ix&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_a&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_81A_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 107 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_107&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DividendsPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2018-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_24_a&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2018-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_32_a_i&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_a&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_b&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_e&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d_iii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=ifrs-full_PreviouslyStatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |