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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, 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 | [1] | (135,776) | 0 | 0 | 0 | 0 | 0 | 0 | (126,722) | (126,722) | (9,054)
Changes |  |  |  |  |  |  |  |  |  |  |
Final dividends | [2] | (1,296,076) | 0 | 0 | 0 | 0 | 0 | 0 | (1,296,076) | (1,296,076) | 0
Interim dividends | [3] | (51,730,402) | 0 | 0 | 0 | 0 | 0 | 0 | (51,730,402) | (51,730,402) | 0
Interim dividends according to policy | [4] | (101,714,994) | 0 | 0 | 0 | 0 | 0 | 0 | (101,714,994) | (101,714,994) | 0
Other increase (decrease) in Equity | [1] | (7,374,653) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (7,374,653)
Effects business combination | [5] | 6,755,102 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,755,102
Total Comprehensive income (expense) | [6] | 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 | [7] | (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 | [2] | (30,689,081) | 0 | 0 | 0 | 0 | 0 | 0 | (30,689,081) | (30,689,081) | 0
Interim dividends | [8] | (27,712,715) | 0 | 0 | 0 | 0 | 0 | 0 | (27,712,715) | (27,712,715) | 0
Interim dividends according to policy | [4] | (37,358,131) | 0 | 0 | 0 | 0 | 0 | 0 | (37,358,131) | (37,358,131) | 0
Other increase (decrease) in Equity | [1] | (11,918,592) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (11,918,592)
Effects business combination | [5] | 700,774 | 0 | 0 | 0 | 0 | 60,881 | 60,881 | 0 | 60,881 | 639,893
Total Comprehensive income (expense) | [6] | 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 | [9] | 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
Changes |  |  |  |  |  |  |  |  |  |  |
Final dividends | [2] | (29,134,204) | 0 | 0 | 0 | 0 | 0 | 0 | (29,134,204) | (29,134,204) | 0
Interim dividends | [8] | (20,692,161) | 0 | 0 | 0 | 0 | 0 | 0 | (20,692,161) | (20,692,161) | 0
Interim dividends according to policy | [4] | (27,383,975) | 0 | 0 | 0 | 0 | 0 | 0 | (27,383,975) | (27,383,975) | 0
Other increase (decrease) in Equity | [1] | (12,093,177) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (12,093,177)
Effects business combination | [5] | 573,955 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 573,955
Total Comprehensive income (expense) | [6] | 54,573,160 | 0 | (52,043,623) | 2,968,182 | (1,298,021) | 0 | (50,373,462) | 96,152,272 | 45,778,810 | 8,794,350
Increase (decrease) through changes in ownership interests in subsidaries | [10] | 47,854 | 0 | 0 | 0 | 0 | (48,185) | (48,185) | 0 | (48,185) | 96,039
Total changes in equity |  | (34,108,548) | 0 | (52,043,623) | 2,968,182 | (1,298,021) | (48,185) | (50,421,647) | 18,941,932 | (31,479,715) | (2,628,833)
Ending Balance at Dec. 31, 2020 |  | $ 1,408,818,675 | $ 562,693,346 | $ (153,975,058) | $ 3,297,873 | $ (9,026,175) | $ (28,220,816) | $ (187,924,176) | $ 921,805,285 | $ 1,296,574,455 | $ 112,244,220
[1] | Mainly related to dividends to Non-controlling interest.
[2] | Corresponds to the differences between the final dividend and CCU’s policy of distributing a minimum dividend of at least 50% of income (Note 28 - Common Shareholders’ Equity).
[3] | Related to dividends declared as of December and paid during January of the following year, as agreed by the Board of Directors.
[4] | Corresponds to the differences between CCU’s policy to distribute a minimum dividend of at least 50% of the income (Note 28- Common Shareholders’ Equity) and the interim dividends declared or payed as of December 31 of each year.
[5] | See Note 15 – Business combinations. For the year 2018, letter a) y b); 2019 letter d) and for 2020 letter e).
[6] | See Note 28 - Common Shareholders’ Equity.
[7] | Mainly related to the acquisition of an additional interest of VSPT, through the subsidiary CCU Inversiones S.A. for an amount of ThCh$ 49,222,782 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 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 28 - Common Shareholders’ Equity).
[8] | Corresponds to Interim dividends that were paid on December 26, 2019 and on December 30, 2020 as agreed by the Board of Directors.
[9] | See Note 1 – General information, letter D, number (4).
[10] | See Note 1 – General information, letter D, number (13) and (16).

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