XML 65 R5.htm IDEA: XBRL DOCUMENT
v3.20.1

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 (Previously stated [member]) 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
Beginning 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 | [1] | (5,922,874) | 0 | 0 | 0 | 0 | 0 | 0 | (5,922,874) | (5,922,874) | 0
Interim dividends | [2] | (25,865,201) | 0 | 0 | 0 | 0 | 0 | 0 | (25,865,201) | (25,865,201) | 0
Interim dividends according to policy | [3] | (38,938,475) | 0 | 0 | 0 | 0 | 0 | 0 | (38,938,475) | (38,938,475) | 0
Other increase (decrease) in Equity | [4] | (8,805,260) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (8,805,260)
Total Comprehensive income (expense) | [5] | 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 | [6] | (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 | [7] | (135,776) | 0 | 0 | 0 | 0 | 0 | 0 | (126,722) | (126,722) | (9,054)
Changes |  |  |  |  |  |  |  |  |  |  |
Final dividends | [1] | (1,296,076) | 0 | 0 | 0 | 0 | 0 | 0 | (1,296,076) | (1,296,076) | 0
Interim dividends | [2] | (51,730,402) | 0 | 0 | 0 | 0 | 0 | 0 | (51,730,402) | (51,730,402) | 0
Interim dividends according to policy | [3] | (101,714,994) | 0 | 0 | 0 | 0 | 0 | 0 | (101,714,994) | (101,714,994) | 0
Other increase (decrease) in Equity | [4] | (7,374,653) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (7,374,653)
Effects business combination | [8] | 6,755,102 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,755,102
Total Comprehensive income (expense) | [5] | 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 | [9] | (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
Changes |  |  |  |  |  |  |  |  |  |  |
Final dividends | [1] | (30,689,081) | 0 | 0 | 0 | 0 | 0 | 0 | (30,689,081) | (30,689,081) | 0
Interim dividends | [10] | (27,712,715) | 0 | 0 | 0 | 0 | 0 | 0 | (27,712,715) | (27,712,715) | 0
Interim dividends according to policy | [3] | (37,358,131) | 0 | 0 | 0 | 0 | 0 | 0 | (37,358,131) | (37,358,131) | 0
Other increase (decrease) in Equity | [4] | (11,918,592) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (11,918,592)
Effects business combination | [8] | 700,774 | 0 | 0 | 0 | 0 | 60,881 | 60,881 | 0 | 60,881 | 639,893
Total Comprehensive income (expense) | [5] | 159,956,294 | 0 | 16,122,893 | 249,503 | (2,887,580) | 0 | 13,484,816 | 130,141,692 | 143,626,508 | 16,329,786
Increase (decrease) through changes in ownership interests in subsidaries | [11] | 832,731 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 832,731
Total changes in equity |  | 53,811,280 | 0 | 16,122,893 | 249,503 | (2,887,580) | 60,881 | 13,545,697 | 34,381,765 | 47,927,462 | 5,883,818
Ending Balance at Dec. 31, 2019 |  | $ 1,442,927,223 | $ 562,693,346 | $ (101,931,435) | $ 329,691 | $ (7,728,154) | $ (28,172,631) | $ (137,502,529) | $ 902,863,353 | $ 1,328,054,170 | $ 114,873,053
[1] | 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).
[2] | 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.
[3] | 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 or payed as of December 31 of each year.
[4] | Mainly related to dividends to Non-controlling interest.
[5] | See Note 27 - Common Shareholders’ Equity.
[6] | During 2017, the Company through its subsidiary CCU Inversiones S.A. acquired shares in VSPT by an amount of ThCh$ 7,800,000 with a carrying amount of ThCh$ 5,724,003, which generated, at CCU’s consolidated level, a decrease in Other reserves by an amount of ThCh$ 2,075,441.
[7] | Corresponds to the effect by the adoption of IFRS 9 and IFRS15.
[8] | See Note 15 – Business combinations.
[9] | Mainly related to the acquisition of an additional interest of VSPT, through the subsidiary CCU Inversiones S.A. for an amount of ThCh$ 49,222,781 with a carrying amount of ThCh$ 36,165,735, which generated, at CCU's consolidated level, a decrease in Other reserves of ThCh$ 13,054,114 on January 29, 2018. Additionally, on December 17, 2018 the joint venture Foods Compania 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).
[10] | Corresponds to Interim dividends that were paid on December 26, 2019, as agreed by the Ordinary Board of Directors.
[11] | See Note 1 – General information, letter D, number (4).

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 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_24_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_a&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 81A -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 107 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_107&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_24_a&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_a&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_b&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_e&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_e&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + 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: |